In J Taylor v HMRC [2022] UKFTT 304 (TC) (24 August 2022) the taxpayer had previously been self-employed but had incorporated his business on 31 July 2018. Given that the qualifying condition required him to have been carrying on a self-employed business in 2018/19 and 2019/20 and to intend to carry on a trade in 2020/21 there was no doubt that he failed to meet the conditions to qualify for the self-employment support scheme and his appeal against HMRC’s assessment to recover the amounts paid under the scheme was unsuccessful. The taxpayer tried to argue that information about needing to trade in 2020/21 was not in the screen shots which he saw when making the application. The evidence of what exactly was on the screen was not completely clear but the FTT accepted on the balance of probability that the conditions were explained before somebody could press the...
