Aminur Rahman v The Director Of Border Revenue
Decision date: 20 June 2025
Neutral citation: [2025] UKFTT 761 (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
Mr Aminur Rahman appealed the Director of Border Revenue’s refusal to review, out of time, a March 2023 decision charging VAT, duty and a 10% restoration penalty on a Rolex watch. The Tribunal held that the correct approach was the Martland three-stage balancing test (and considered the reasonable excuse test as an alternative) and, applying either test, found insufficient evidence that a timely review request had been made. The appeal was dismissed and permission to review out of time was refused.
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 and endorsed the Martland three-stage balancing test for requests to review out of time: (1) consider the length and seriousness of the delay; (2) evaluate the reasons for the delay; and (3) balance all circumstances including prejudice and the merits. It also indicated that lack of documentary evidence and unclear or unenforceable correspondence can undermine a claim that a timely notice was given.
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 stated that the merits of the substantive appeal (for example, the appellant’s claim of UAE residence) can be a relevant factor in the balancing exercise, and noted the public interest in finality and potential prejudice to the revenue when reopening concluded matters; these observations were not treated as determinative of the outcome.