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Other cases that caught our eye 2 June 2023

CJRS: What is the true cost of a social media publication? In this rather sad story £9 486.38. Glo-Ball Group Ltd v HMRC [2023] UKFTT 435 (TC) (22 May 2023) concerns the coronavirus job protection scheme under which HMRC would pay 80% of the wages of a furloughed employee provided that he/she had ceased all work for a period of at least 21 days. The employer here ran afterschool parties and similar events for children under 11. All activities stopped during the pandemic but the employee concerned (who was a director) made social media posts on the company’s Facebook on average once a week while she was furloughed. These were fairly innocuous such as advertising a few online events or asking customers to support the company’s nomination for an award. Several of the posts were about the company’s plans for events once lock down had come to...

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