Key Facts
- •Appellant's tractor unit seized in Dover on 24 August 2021.
- •HMRC refused to restore the unit.
- •Appellant's request to review the refusal was deemed late by HMRC.
- •Appellant appealed to the First-Tier Tribunal (Tax Chamber).
- •Appellant did not appear at the hearing.
- •The refusal to restore was issued on 4 November 2021, with a 45-day review request deadline.
- •Appellant's review request was submitted on 3 January 2022 (15 days late).
- •Appellant claimed illness (COVID-19) as the reason for the delay.
- •No documentary evidence supported the illness claim.
Legal Principles
Tribunal jurisdiction is limited to appeals against review decisions, not initial restoration refusals.
Taxes Management Act 1970, para 16
The three-stage test in Martland v HMRC [2018] UKUT 178 (TCC) should be applied to late review requests: (1) assess the delay's seriousness; (2) determine the reason for the delay; (3) balance the reasons against prejudice to both parties, considering efficient litigation and respecting time limits.
Martland v HMRC [2018] UKUT 178 (TCC)
A 45-day limit for review requests is considered 'generous'.
The Commissioners of Customs and Excise v Ronald Angliss [2002] EWHC 1311(Ch) at [34]
Outcomes
HMRC ordered to review their decision to refuse restoration.
The 15-day delay was not considered serious or significant, the reason given, while undocumented, was deemed potentially genuine, and the balance of circumstances favoured ordering a review despite the importance of respecting time limits.