The director of Global Consultax Limited, Blazej Dziomdziora, 44, made 18 coronavirus job retention scheme (CJRS) claims which totalled £92,835. These claims were for eight members of staff and three directors.

HMRC questioned Global Consultax on the claims but was told by Global Consultax that the payroll company it had been dealing with during the pandemic - called Cherries Financial Services Ltd and run by a sole director - had gone bust so the requested documents were no longer available.

However, the appellant eventually provided spreadsheets and payslips from the furloughed employees as well as full payment submissions for the three directors.