Chobham Adventure Farm, run and owned by Bean Chapman, appealed against income tax assessments for the tax years ending 5 April 2021 and 2022 for £28,285.63 in total. Chapman represented himself at the tribunal.

The former working farm in the heart of Surrey offers a soft play setting suitable for both adults and children, as well as a barn filled with farm animals that children can interact with.

During the pandemic employers could claim grant payments for furloughed employees that were employed via PAYE real time information (RTI) through via a full payment submission (FPS) by certain dates under the coronavirus job retention scheme (CJRS).