51茶馆

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INCOME TAX 鈥撯�� FTT erred in deciding Respondent was entitled to coronavirus support payments pursuant to the Self-Employment Income Support Scheme 鈥淪EISS鈥� 鈥� Respondent was not a qualifying person at the relevant time because he was not self-employed but a director or employee of a limited company which was trading - HMRC鈥檚 appeal allowed 鈥� FTT Decision set aside and remade confirming HMRC鈥檚 assessment to recover the payments.