20718
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/06/639

	ST. ANNE’S DISTRIBUTORS	Appellant

and

	THE COMMISSIONERS FOR
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

Tribunal:	Colin Bishopp (Chairman)

Sitting in Birmingham on the 17 June 2008

DIRECTION

The appeal coming before the tribunal today

And after hearing Mr. J Cannan of counsel for the Respondents and no one appearing for the Appellant this tribunal determined to proceed under rule 26(2) of the Value Added Tax Tribunals Rules 1986 (as amended) 

THIS TRIBUNAL DIRECTS THAT:

1.	The appeal is struck out on the grounds that the Appellant has failed to comply with the directions made herein on 6 August 2007; and for want of prosecution
2.	The Respondents’ costs of and incidental to and consequent on the appeal shall be paid by the Appellant, such costs (if not agreed) to be assessed in a manner determined on further direction by the tribunal

COLIN BISHOPP
CHAIRMAN
Release Date: 25 June 2008