In a First Tier Tribunal decision, Carlick Contract Furniture appealed against an assessment for £20,504.25 related to the Coronavirus Job Retention Scheme which had been paid to two of its employees.

This is the first appeal before a tribunal in relation to the attempted clawing back by HMRC of payments made to employers during the furlough scheme.

Carlick Contract Furniture conducts a business manufacturing and supplies contract furniture to major high street pub, bar and restaurant groups.