Sofia Lorenzo v The Commissioners for HMRC
The appellant was not entitled to SEISS payments and did not meet the requirements for CJRS claims because there were no qualifying employment costs, no written furlough agreement, and she did not cease all work for the required period. The appeal was therefore dismissed.
- Parties
- Appellant: Sofia Lorenzo; Respondents: The Commissioners for His Majesty’s Revenue and Customs
- Jurisdiction
- England and Wales
- Judgment Date
- 07 August 2024
- Procedural Posture
- Tax Appeal / Preliminary Issue Determination
- Outcome
- Appeal dismissed
- Legal Topics
- Self Employed Income Support Scheme (seiss), Coronavirus Job Retention Scheme (cjrs), Entitlement to Coronavirus Support Payments, Jurisdiction of Tribunal Under Schedule 16 Finance Act 2020
Case Brief
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Sofia Lorenzo
Appellant
The Commissioners for His Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / Preliminary Issue Determination
Legal Issues
- 1 Whether sums received by the appellant under SEISS could have been claimed by her employer as CJRS payments
- 2 Whether the appellant was entitled to SEISS payments
- 3 Whether the requirements for CJRS entitlement were met
Ratio Decidendi
The appellant was not entitled to SEISS payments and did not meet the requirements for CJRS claims because there were no qualifying employment costs, no written furlough agreement, and she did not cease all work for the required period. The appeal was therefore dismissed.
Court Disposition
Appeal dismissed
Full Case Text
Judgment text and source record
Sign in to read
Sign in to read the full judgment text
Sign in to read the full judgment text. Downloads and additional research tools may depend on your plan.
Sign in to read the full judgment