19866
LONDON TRIBUNAL CENTRE Reference No: LON/2006/546
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Appellant/Applicant
Respondents
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THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: DR K KHAN (Chairman)
MRS C ALBURQUERQUE
Sitting in public in Southampton on 16 October 2006
DIRECTION
UPON HEARING Mrs P Crinnion, Advocate of the Solicitor's office, HMRC and the matter having been heard in the absence of the Appellant or their representative in accordance with Rule 26(2) of the Value Added Tax Tribunal Rules 1986
IT IS DIRECTED that:
(1) the decision of HMRC to require the Appellant to provide security pursuant to Schedule 11, para 4(2), (4), (5) VATA 1994 for the payment of VAT that is or may become due was properly made on the facts taken into account at the time of making that decision
(2) the Appeal is therefore dismissed
(3) no issues of costs were raised or decided