Global Consultax Ltd v The Commissioners for HMRC

Decision date: 7 August 2025

Neutral citation: [2025] UKFTT 957 (TC)

Overall AI summary confidence: high

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Short overview

This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.

AI confidence in this short overview: high

This appeal concerned recovery by HMRC of Coronavirus Job Retention Scheme (CJRS) Support Payments claimed by Global Consultax Ltd for eight employees where no Real Time Information (RTI) returns had been submitted in the qualifying period. The First-tier Tribunal found no qualifying RTI submissions for those employees, so the Appellant was not entitled to the Support Payments; HMRC's paragraph 9 assessments were valid and in time, and were amended to a total of £51,875. The appeal against penalty assessments was allowed because HMRC abandoned the penalties.

Ratio decidendi

This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.

AI confidence in this ratio decidendi summary: high

The Tribunal held that a CJRS claim is only valid for an employee if an RTI return was made for that employee within the statutory qualifying period; absence of such RTI means no entitlement to the Support Payments and there is no power to uphold the claim despite an employer's good faith where the RTI requirement is statutory.

Obiter dicta

This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.

AI confidence in this obiter dicta summary: medium

The Tribunal observed, in relation to analogous cases of third-party payroll failures, that it has no jurisdiction to grant relief or direct recovery from the third-party payroll agent where statutory RTI requirements are unmet, and that a separate civil claim against the agent may be the appropriate remedy.

Warning

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