We consider a time-stepping scheme of Crank-Nicolson type for the heat equation on a moving domain in Eulerian coordinates. As the spatial domain varies between subsequent time steps, an extension of the solution from the previous time step is required. Following Lehrenfeld \& Olskanskii [ESAIM: M2AN, 53(2):\,585-614, 2019], we apply an implicit extension based on so-called ghost-penalty terms. For spatial discretisation, a cut finite element method is used. We derive a complete a priori error analysis in space and time, which shows in particular second-order convergence in time under a parabolic CFL condition. Finally, we present numerical results in two and three space dimensions that confirm the analytical estimates, even for much larger time steps.
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