05/03/10: M&R Tax Advisers Victory in WOWGR Registration Case

M&R Tax Advisers have recently acted on behalf of a client termed a WOWGR trader (an acronym derived from the name of the relevant excise regulations). Such a business has been authorised by HMRC to deal in excise duty suspended goods, transferred (for example) between different UK bonded warehouses or for despatch duty suspended to another EU Member State. Our client was involved in the sale and purchase of alcoholic products under duty suspension. However, HMRC had revoked our client’s WOWGR registration on the basis that they contested whether our client in fact owned relevant goods held in the excise warehouse where the alcohol was stored, as required under section 12(2) of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999. With immediate effect, therefore, our client’s authority to trade in duty suspended alcohol was withdrawn, severely threatening our client’s livelihood.

In acting for our client, we addressed each of the grounds upon which HMRC relied in revoking our client’s WOWGR registration and requested that HMRC conduct an independent review of the decision. HMRC have been persuaded by M&R Tax Advisers’ arguments and the decision to revoke our client’s WOWGR registration has now been withdrawn. We have been advised that our client’s WOWGR registration has been reinstated so that trade can recommence.  

Please contact us if you consider that we can be of assistance to you in any issue arising with HMRC.