TC09561 - [2025] UKFTT 00761 (TC)

This was an appeal against a decision (the “Refusal Decision”) of the Director of Border Revenue (“DRB”) refusing to conduct a review of a decision (the “Original Decision”) of DRB made on 17 March 2023 to charge a restoration fee and penalty on Mr Rahman. DRB had made the Refusal Decision on the grounds the request for a review of the Original Decision had been made late.

We were presented with two possible tests to apply in assessing whether to allow this appeal. The first being the “reasonable excuse” test and the second being the “relief from sanctions” (“Martland”) test. We considered the proper test was the Martland test. But in any event, whichever test was to be applied, we concluded that the appeal should be dismissed. In particular that was because we did not have sufficient evidence to show that steps had been taken by Mr Rahman to appeal against the Original Decision until long after expiry of the statutory period for appeal.