The appellant, Glo-Ball Group Limited, was paid £9,476.38 in support payments under CJRS between 23 April 2020 and 18 December 2020.

HMRC disputed the payments on the basis that the employee in question was not eligible for furlough as they continued to post entries on Glo-Ball’s Facebook accounts.

Glo-Ball, which arranged parties and events for children, was incorporated on 21 September 2018. Before and after the lockdown, the company hired a hall to put on classes, which it would advertise via social media including Facebook.

The halls were booked in five to six-week blocks and 90% of their business was secured through online promotions.