TC09668 - [2025] UKFTT 01255 (TC)

Case Number: TC09668

Appeal reference: TC/2025/01273

VAT - late filing of returns - penalty points and financial penalties - whether a reasonable excuse? - third party software, reliance on an employee, insufficiency of funds – no - appeal dismissed

Judgment date: 21 October 2025

Before

TRIBUNAL JUDGE ANNE SCOTT

Between

FIVE STAR (DEVELOPMENT) HOMES LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

DECISION