Khawaja Raza, 45, is the sole director of Swift Trading Worldwide Limited, who tried to furlough himself during the pandemic.

However, HMRC felt the business was not entitled to the CJRS payment because it was ‘concerned with whether the reference salary for the furloughed employee should reflect salary increases made after March 2020’.

Raza represented the company at the First Tier Tribunal in front of Judge Ian Hyde.