The First-tier Tribunal dismissed an appeal by a company against a failure to notify penalty in respect of its tax liability relating to CJRS payments it knew it was not entitled to for a specified period and also an appeal by the company’s sole director against apersonal liability notice assessment to the extent that it related to the same period. 

Two appeals were heard together on the same subject matter: (1) against a penalty assessment issued to the first appellant (TNAL) for its alleged failure to notify (FTN) HM Revenue and Customs (HMRC) of its liability to income tax as a result of it claiming and receiving coronavirus job retention scheme (CJRS) payments that it knew it was not entitled to; and (2) against a personal liability notice (PLN) issued to the