TC09554 - [2025] UKFTT 00747 (TC)

Case Number: TC09554

[By remote video hearing]

Appeal reference: TC/2024/05461

Keywords: Late payment of VAT; repayment of VAT awaited from an earlier period; Finance Act 2021, Schedule 26; reasonable excuse; special reduction

Judgment date: 16 May 2025

Before

TRIBUNAL JUDGE KEITH GORDON

MR DEREK ROBERTSON

Between

ESC STUDIOS LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Ms Elizabeth Duncan and Mr Christopher Golding

For the Respondents: Mr C Chaudhary, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION