Tribunal dismisses SWG Polymer Services Limited's appeal against HMRC's CJRS recovery
The First-tier Tribunal upheld HMRC's decision to recover overclaimed CJRS funds from SWG Polymer Services Limited
Introduction
The First-tier Tribunal Tax Chamber has ruled against SWG Polymer Services Limited in its appeal concerning the recovery of funds claimed under the Coronavirus Job Retention Scheme (CJRS) by HM Revenue and Customs (HMRC). The decision, delivered by Tribunal Judge Anne Redston and Mr Leslie Howard, was handed down on 9 January 2025 following a remote hearing on 25 November 2
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