French Sole (Marylebone) Ltd v The Commissioners for HMRC
Decision date: 30 October 2023
Neutral citation: [2023] UKFTT 913 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned HMRC's refusal to restore 517 pairs of imported shoes seized for misdeclaration and undervaluation. The First-tier Tribunal upheld HMRC's second‑review decision as one a reasonable decision‑maker could reach, concluding the substantial undervaluation and misclassification justified refusal to restore and the goods were destroyed. The appeal was dismissed.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The Tribunal applied a deferential standard: where a review decision is challenged the Tribunal must uphold it if it was one a reasonable decision‑maker could reach. It found that a significant undervaluation of the declared commercial value across the consignment, treated as a substantial careless error, could justify refusal to restore under HMRC policy absent exceptional circumstances.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The judgment noted that repeated non‑compliance with procedural directions and failure to attend or to provide evidence of travel disruption weigh against granting an adjournment. It also indicated that loss from forfeiture, without more, will not ordinarily amount to exceptional hardship warranting restoration.