The Jerk Yard, specialists in Caribbean food, operates throughout the summer festival season, appealed against a late payment penalty of £422.98 for late payment of a £10,624.65 VAT bill.

Director Joel Thompson-Neathey brought the appeal but was not represented at the tribunal as his solicitor caught covid six days before the hearing last month. He was contacted to attend but said he was happy for it to go ahead without him.