Veho Limited v The Director of Border Revenue
[2022] UKFTT 473 (TC)
UAB Justtrans v Director of Border Force
25 July 2023
[2023] UKFTT 629 (TC)
First-tier Tribunal
Someone's truck was seized, and the government refused to give it back. They asked to appeal late because of illness, and even though they didn't have proof, the judge said the government should reconsider because the delay was short and it was around the holidays.
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.