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Neutral Citation: [2025] UKFTT 01069 (TC)
Case Number: TC09528
FIRST-TIER TRIBUNAL
TAX CHAMBER
Appeal reference: TC/2025/000081
Late payment penalty – Schedule 26 FA 2021 – whether the Appellant had a reasonable excuse – yes - appeal allowed
Heard on: 12 August 2025
Judgment date: 3 September 2025
Before
TRIBUNAL JUDGE BEDENHAM
Between
MBP EUROPE LIMITED
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondent
With the consent of the parties, the Tribunal determined this appeal without a hearing.
DECISION
Introduction
The Appellant appeals against a VAT late payment penalty in the amount of £12,133.70 charged pursuant to Schedule 26 to the Finance Act 2021 (“the late payment penalty”).