Guest blog by Tarlochan Lall, Barrister, CTA (Fellow), Monckton Chambers
• The conditions for eligibility appear to be more stringent in comparison to the job retention scheme. The latest revisions expose anomalies in the provisions.
• The framework for SEISS and its structure cast doubts over what entitlement it gives. HMRC’s message appears to be we’ll contact you, don’t contact us.
• The lack of a dispute resolution mechanism creates issues for operators and HMRC alike.
• HMRC’s guidance needs to be further refined as issues remain.