The appellant, Fresh Consulting and Support Ltd, disputed an information notice issued by HMRC concerning payments for Coronavirus Job Retention Scheme (CJRS) for £73,000. 

The appellant did not attend the hearing but the judge said proceedings could go ahead without representation.

The IT consultancy, which was set up in 2006 and is currently facing Companies House strike-off action, made three claims to the furlough scheme. The first was for the appellant’s sole director, Casey Farquharson, and the two for employees said to have commenced employment on 16 March 2020.

On 26 October 2020, HMRC wrote to the consultancy asking for a compliance check and requested details on its application for the furlough scheme.