Ben Douglas-Jones, instructed by John Kenneally of Miller Rosenfalck LLP, secured a recent victory in the First Tier Tribunal (Tax Chamber) in Logistika Peklaj AS v Director of Border Revenue (No. 2)  UKFTT 634 (TC).
The Tribunal (Judge Timothy Herrington and Michael Bell, ACA CTA) accepted Ben’s submission that the Director had acted perversely in applying the findings of the FTT in Logistika Peklaj AS v Director of Border Revenue (No. 1)  UKFTT 355 (TC) in which the UK Border Agency was found to have been unreasonable in refusing to restore a seized truck owned by a haulier, which had been used by the haulier's employee for smuggling.
The agency had placed too much weight on its own perception of the actions that the haulier should have taken to deter smuggling by its employees, and had given insufficient weight to the haulier's actual approach, which had been a reasonable alternative.
The FTT found that Miller Rosenfalck had understandably described the Director as "breath-taking in [his] arrogance" given the way in which the case had been dealt with by the Director.