FTTTx PROCEDURE – restoration of vehicle – HMRC strike-out application on grounds of jurisdiction and no reasonable prospect of success – whether the review decision was out of time – if so, whether the reasons which can be put forward by HMRC on the substantive appeal are limited to those in the original decision – statutory deeming rules – change in basis of review decision – appellant unrepresented and unable to read or write – whether grounds of appeal went beyond a challenge to the legality of the seizure – held, yes – arguable that reasons inadequate and/or that relevant matters not taken into consideration – strike-out application dismissed – European Convention on Human Rights considered – directions – matters raised by the Appellant but outside the jurisdiction of the Tribunal
Anne Redston TJ
[2014] UKFTT 781 (TC)
Bailii
Customs and Excise, Human Rights
Updated: 20 December 2021; Ref: scu.535954