Mr Saja v Director of Border Revenue

In Mr Saja v Director of Border Revenue (TC03382 – 5 March 2014) the FTT decided that the taxpayer knew of alterations made to his car and that therefore the decision not to restore the car to him was reasonable.

Interestingly Mr Saja’s lawyer had informed the tribunal on the day before the hearing that they wished the matter to be ‘dealt with on paper’. On the day of the hearing the tribunal then found out that Mr Saja’s lawyer would not be attending the hearing. The FTT decided to proceed with the appeal nonetheless on the basis that the appellant had been given proper notice of the hearing. Furthermore the FTT considered that it would be helpful to hear the oral representations of the Director of Border Revenue.

The car had been adapted by the attachment to its underside of an enclosure between the exhaust...