T Hilling & Co Ltd t/a Chobham Adventure Farm v The Commissioners for HMRC
Decision date: 12 June 2025
Neutral citation: [2025] UKFTT 704 (TC)
Overall AI summary confidence: high
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 is an appeal by T Hilling & Co Ltd (Chobham Adventure Farm) against HMRC assessments seeking repayment of CJRS grants in respect of three employees. The Tribunal found the requisite RTI FPS submissions by the statutory qualifying dates were absent, so the employees did not satisfy CJRS eligibility and the employer is liable to repay; alleged unrecorded telephone advice, agent error and internal HMRC material did not establish entitlement or legitimate expectation. The appeals were dismissed but the assessments were varied to £8,630.68, £17,300.11 and £2,254.84 (total £28,285.63).
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: medium
Where a statutory entitlement to CJRS support requires an RTI FPS to have been submitted by prescribed qualifying dates, the absence of that RTI precludes the claimed qualifying costs and entitlement; the employer, as recipient of the grant, remains liable to repay. Agent error and unrecorded oral advice were insufficient to displace that statutory outcome in this case.
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 that unrecorded telephone advice has limited evidential weight for proving clear, unambiguous representations necessary for a legitimate expectation, and that ADR communications are generally inadmissible in Tribunal proceedings except to show that ADR took place and to admit an exit record.