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The restrictions on the VAT Tribunal that prevented from hearing reviews outside the statutory limitation period was not a disproportionate intereference with the appellant’s Article 6 rights


In general, the powers of the VAT Tribunal afforded an appellant a fair trial for the purposes of Article 6 of the Convention


The policy of vehicle seizures under the Customs and Excise legislation did not breach Article 1 Protocol 1 and the system of appeal/review fulfilled the requirements of Article 6.


Failure to take into account a car owner's disability when deciding not to restore a car which has been seized under the customs regulations may breach his right to a fair hearing under Article 6


The failure of Customs and Excise to provide reasons for stopping passengers suggested that they did not have reasonable grounds for doing so. In any event Customs’ refusal to return the car to the owner without even considering whether it might be restored to her on payment of an appropriately proportionate sum represented a disproportionate response


The seizure of a car worth over ten thousand pounds as a penalty for smuggling goods whose value was three and a half thousand was disproportionate and unreasonable


Civil penalties imposed for the evasion of VAT was a criminal matter for the purposes of Article 6

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The disclosure obligations on the C&E Commissioners satisfied the taxpayer's right to information of the nature of the case against him under Article 6(3)


The inability of a car owner to mount a full merits-based challenge the Commissioner's refusal to restore his car did not deny him his right to a fair trial


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