United Kingdom First-tier Tribunal (Tax) 22 March 2024, TC 09116 (Aemtrie Limited Aemyrie Holdings Limited True Wood Grills Limited v His Majesty's Revenue & Customs)
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United Kingdom · · · 22-03-2024
Neutral Citation: [2024] UKFTT 00247 (TC) Case Number: TC09116 FIRST-TIER TRIBUNAL TAX CHAMBER London: Taylor House Appeal reference: TC/2022/01445 TC/2022/12132 TC/2022/12130 CORONAVIRUS JOB RETENTION SCHEME – whether employees were fixed or variable rate employees – variable – whether certain payments were contrary to the exceptional purpose of the scheme – yes – whether we should exercise our
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