Joshua Peter Taylor disputed an assessment of £4,549 over the coronavirus support payment, which HMRC issued on 19 March 2020, stating that he did not qualify for the money.

This is the first SEISS case which has come before a tribunal.

In his appeal, Taylor insisted that he was eligible as an independent trader to receive the SEISS payment, as he traded from the years 2016/17 to 2018/19.

However, Taylor stopped working as a self employed fitness trainer on 31 July 2018 and had set up a company, Coach JT Limited on 13 July 2018, where he was a director, and was effectively employed.