S.T.M Adam Wierzbicki v The Commissioners for HMRC
Decision date: 25 September 2026
Neutral citation: [2026] UKFTT 1360 (TC)
Overall AI summary confidence: medium
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: medium
This appeal concerned HMRC's decision to offer restoration of a seized tractor and trailer on payment of £6,845 after goods (beer) liable to duty were found in the trailer and documentation could not be verified as relating to those goods. The First-tier Tribunal held it had no jurisdiction to challenge the legality of the seizure and limited its review to whether HMRC's restoration decision was unreasonable. The Tribunal found HMRC had considered the available documents, proportionality and hardship and that the decision to offer restoration on the stated terms was within the range of reasonable responses, so 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: medium
From the judgment it can be identified that where a claimant does not challenge seizure legality under Schedule 3 CEMA, the tribunal must treat the seizure as lawful and confine review to whether the restoration decision was unreasonable; applying a published restoration policy (including generally not restoring vehicles used in carriage of goods liable to forfeiture and offering restoration on terms such as a percentage of assessed duty after considering proportionality and hardship) can be a lawful response.
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 Tribunal commented (not as binding ratio) that a haulier's claimed innocence is not determinative of restoration, that the restoration policy serves deterrence and revenue protection, and that deterioration in a vehicle's condition after seizure is not a relevant factor in the restoration decision.