19878

BELFAST TRIBUNAL CENTRE				Reference No: LON/2005/181

								Copy sent to:

								Appellant/Applicant

								Respondents

	S P MCCAFFREY & CO	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: MR IAN HUDDLESTON (Chairman)
				     MRS JOAN WHITESIDE				      

	Sitting in public in Belfast on 23 March 2006

	DIRECTION
under Rule 30(8)

THIS APPEAL is against the issue by the Respondents of a notice of requirement to give security under paragraph 4(2)(a) of Schedule 11 VATA 94.

AND UPON HEARING Mr. Seamus McCaffrey on behalf of the Appellant and Mr. Bernard Haley on behalf of Her Majesty’s Revenue and Customs.

AND THIS TRIBUNAL having heard this appeal and having announced its decision.

AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 as amended that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules.

THE TRIBUNAL FINDS THAT the issue of the notice of requirement to give security was reasonable in all the circumstances avoid that the appeal be dismissed.

AND that there is to be no direction as to costs.

                                                       IAN HUDDLESTON
	Chairman
	Release Date: 13 November 2006

© CROWN COPYRIGHT 2006