UAB Justtrans v Director of Border Force
Decision date: 25 July 2023
Neutral citation: [2023] UKFTT 629 (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 a tractor unit seized at Dover and whether a late request for review (15 days late) should be accepted. The Tribunal held it had no jurisdiction to hear a substantive appeal absent a completed review, treated the case as an appeal against HMRC’s refusal to accept the late review request, applied the three-stage balancing test for late review requests, accepted the appellant’s illness explanation, and ordered HMRC to carry out a review. The appellant and representative did not attend the hearing; parties have 56 days to seek permission to appeal.
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
Where a request for review is made late, the Tribunal should apply a three-stage balancing test—(1) the length and significance of the delay, (2) the reasons for the delay, and (3) all the circumstances including prejudice to the respondent—rather than limiting the inquiry to whether there was a “reasonable excuse.” Applying that test, a relatively short delay over a holiday period supported by a plausible medical explanation can be treated as not serious or significant and justify ordering a review.
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 comments that leaving hospital shortly before a deadline does not necessarily mean full recovery and that this may be relevant when assessing reasons for delay. It also notes that time limits are important and HMRC will suffer some prejudice from reopening cases, but such prejudice does not automatically outweigh other circumstances.