The Upper Tribunal has handed down judgment in Marc Gunnarsson v HMRC [2025] UKUT 247 (TCC), in which Laura Inglis appeared successfully for HMRC. The decision addresses the taxpayer’s entitlement to COVID support payments under the Self-Employed Income Support Scheme (SEISS).
The taxpayer had applied for and received two support payments under the SEISS during the COVID-19 pandemic, to which HMRC maintained he was not entitled. He failed to meet statutory criteria for that support, in that he was not self-employed but was trading through a limited company. The FTT had ignored the statutory criteria and had based its decision on HMRC’s non-binding guidance, which was said to have been unclear, and on the taxpayer’s “honest belief” as to his entitlement.
The Upper Tribunal overturned the decision of the FTT, holding that the statutory criteria were paramount and that, in any event, HMRC’s guidance was not unclear. Further, the FTT had erred in inventing a new “honest belief” test that was wholly unknown to the relevant legislation.
Laura Inglis appeared for HMRC.
