What I don't understand (amongst many other things....) is how this ruse will succeed.
The article highlights: "The Employment Allowance legislation makes it clear that artificially created companies cannot claim the allowance."
And also says: "The allowance enables companies to claim £2,000 off their annual employers' National Insurance bill and was meant to encourage small businesses to take on more workers."
So, surely all HMRC have to do is decline the claim if it comes from an "artificially created company". In other words, what's stopping HMRC nipping this in the bud at source rather than, as the article goes on to say, go through a funds recovery process which may not be successful?
Just don't pay the allowance that is claimed in the first place, surely?