VAT and Duties Tribunal 11 September 2006, v 19760 (Restaurant 41 Limited v Her Majesty's Revenue & Customs)

The disputed decision in this case is a Notice of Requirement to provide security for VAT, dated 4 April 2006. The hearing was listed to begin at 10.30 am. As there had been no appearance by or on behalf of the Appellant by 10.45 am, we accepted Mr Chambers’ request to hear the appeal in the absence of the Appellant, under Rule 26(2) of the Value Added Tax Tribunals Rules 1986.