The First-tier Tribunal erred in deciding that the taxpayer was entitled to Coronavirus Self-Employment Income Support Scheme payments, and the 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. 

On 18 May 2020 and 8 September 2020, the respondent made claims for the first and second Coronavirus Self-Employment Income Support Scheme (SEISS) grants. At the time of making the claims, the respondent was the sole director and shareholder of a company (MWDL). The respondent was appointed as the sole director on 5 July 2018 and continued to act as such until MWDL was dissolved in July 2021.  

HM Revenue and Customs (HMRC) subsequently determined that the respondent was not entitled to either of the SEISS payments because, when the first and second claims were made, the respondent was not a ‘qualifying person’ (within the