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������������������������������������� 4 DISTRIBUTION LIMITED�������������������� Appellant
����������������������������������������������������������������������� SANDI O�NEILL����������������������������������������� �����������������������
Sitting in public (as the VAT and Duties Tribunal) in London on 10-13, 16-20 and 25-27 March 2009
Philip Singer QC, Rory Dunlop and Peter Mant, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs for the Respondents
Introductory � direction to hear the appeal in the absence of the appellant pursuant to rule 26(2) of the VAT Tribunals Rules 1986
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