[2026] UKUT 00394 (TCC) Josoemag Services Limited v HM Revenue and Customs
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Thomas Scott on the 14th of October 2026.
Read Full Decision:
Josoemag Services Limited (“JSL” or the “Appellant”) made claims to the Respondents (“HMRC”) for support payments in relation to employees under the Coronavirus Job Retention Scheme (“CJRS”). HMRC challenged the amounts claimed on a number of grounds and in due course issued assessments to income tax in respect of amounts said by HMRC to have been overpaid.
JSL appealed against the assessments to the First-tier Tribunal (Tax Chamber) (the “FTT”). In its decision issued on 15 August 2024 (the “Decision”), the FTT dismissed the appeal.