Complete Solutions Europe Limited v The Commissioners for HMRC
Decision date: 19 September 2025
Neutral citation: [2025] UKFTT 1116 (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
Complete Solutions Europe Ltd appealed four HMRC income tax assessments arising from CJRS claims for six workers. The Tribunal held five spa engineers were not "fixed rate employees" and that, for variably paid employees, the averaging method includes remuneration relating to the period up to the day before furlough (even if paid later), so two duplicate assessments were reduced to nil and the remaining assessments must be recalculated to include pay earned up to 22 March 2020. The Tribunal also held it lacked jurisdiction to entertain complaints about HMRC conduct or legitimate-expectation public law claims.
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 binding ratio is that, for CJRS claims under paragraph 7.2, the phrase "amount paid" in the averaging limb should be understood to include amounts of remuneration referable to the relevant period up to the day before furlough (here 6 April 2019 to 22 March 2020) even if actually paid later; and that an agreed day rate for intermittent, zero‑hours‑style work does not, by itself, meet paragraph 7.6’s contractual requirements for a "fixed rate employee."
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 noted (obiter) that HMRC guidance examples describing amounts "earned" up to the day before furlough support interpreting the averaging method to include earnings regardless of payment timing, and commented that rapid drafting of emergency directions may create gaps but the direction's wording governs.