TC09606 - [2025] UKFTT 00958 (TC)

Fecha: 07-May-2025

Heading

Neutral Citation: [2025] UKFTT 00958 (TC)

Case Number: TC09606

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video hearing

Appeal reference: TC/2024/01250

INCOME TAX – Coronavirus job retention scheme

Heard on: 7 May 2025

Judgment date: 7 August 2025

Before

TRIBUNAL JUDGE MCGREGOR

HANNAH DEIGHTON

Between

DP LANGAN LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr John Tann of Tann & Co Accountants

For the Respondents: Mr Lindsay, counsel for HM Revenue and Customs’ Solicitor’s Office

DECISION