[2025] UKUT 073 (AAC)
Upper Tribunal Administrative Appeals Chamber

[2025] UKUT 073 (AAC)

Fecha: 01-Mar-2024

this is an assertion unsupported by evidence. The argument is not made out

(3)

this is an assertion unsupported by evidence. The argument is not made out;

(4)

the failure to pay excise tax was only one of a number of failings relied on by the Commissioner. Absent that finding, we are satisfied that the Commissioner would have made the same decisions. In any event, a failure to pay vehicle excise tax cannot be considered a trifling matter even if due to an oversight. Any operator should have systems in place to ensure that vehicle excise tax is paid when due;

(5)

this argument is not consistent with the email sent by the Appellant to the DVSA on 21 August 2023 which gave the reason for not being able to meet as “I am away until after the August bank holiday period”;