Bickell v Revenue & Customs [2014] UKFTT 781 (TC) (12 August 2014)

Bickell v Revenue & Customs [2014] UKFTT 781 (TC) (12 August 2014)

The Tribunal refused HMRC's strike-out application because Mr Bickell's grounds of appeal went beyond a challenge to the legality of the seizure, raising arguable points about the adequacy of reasons and failure to consider relevant matters in the restoration decision. The appeal disclosed a reasonable prospect of success and was not fit for summary dismissal.

Citation
[2014] UKFTT 781 (TC)
Parties
Appellant: David Bickell; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
12 August 2014
Procedural Posture
Excise Duty Restoration Appeal / Strike Out Application Decision
Outcome
Strike-out application dismissed; appeal to proceed to substantive hearing.
Legal Topics
Excise Duty, Restoration of Vehicle, Tribunal Jurisdiction, Judicial Review, Human Rights
Tax Law Administrative Law Excise Duty Restoration of Vehicle Tribunal Jurisdiction Judicial Review Human Rights

Case Brief

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Parties

David Bickell

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Restoration Appeal / Strike Out Application Decision

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear the appeal
  2. 2 Whether the review decision was out of time
  3. 3 Whether HMRC's restoration decision was unreasonable

Ratio Decidendi

The Tribunal refused HMRC's strike-out application because Mr Bickell's grounds of appeal went beyond a challenge to the legality of the seizure, raising arguable points about the adequacy of reasons and failure to consider relevant matters in the restoration decision. The appeal disclosed a reasonable prospect of success and was not fit for summary dismissal.

Court Disposition

Strike-out application dismissed; appeal to proceed to substantive hearing.

Orders

  • Parties to inform Tribunal Service of unavailable dates within 21 days.
  • Further hearing to be arranged in Norwich at earliest possible date.