TC09633 - [2025] UKFTT 01096 (TC)

Case Number: TC09633

By remote video

Appeal reference: TC/2024/16635

Keywords CORONAVIRUS JOB RETENTION SCHEME - Whether claims for payments under the CJRS were correctly calculated - no - Appeal dismissed.

Judgment date: 12 September 2025

Before

TRIBUNAL JUDGE DAVID HARKNESS

JANE SHILLAKER

Between

DAPETZ LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Siddiquallah Saleem, a Director of the Appellant

For the Respondents: Miss Perry Lucas, litigator of HM Revenue and Customs Solicitor’s Office

DECISION