Facebook posts made by a furloughed director and employee of the appellant constituted ‘work’, and an appeal against resulting assessments in respect of overpaid coronavirus job retention scheme payments was dismissed.   

Summary 

Facebook posts made by a furloughed director and employee of the appellant constituted ‘work’, and an appeal against resulting assessments in respect of overpaid coronavirus job retention scheme (CJRS) payments was dismissed. 

Background 

The appellant company ran parties, discos, community events and after-school clubs for children aged 0-11 years old, and also parent and baby groups. One of the directors and employees (Michelle) was a class leader and, for example, would put on (before and since lockdown) classes which parents and children would attend. The numbers were small, and there would be two a day every