21/12/15: Further M&R Tax Advisers Victory in Securing Restoration of Seized Alcohol from HMRC

Monday, December 21st, 2015

Our firm has today been notified by HMRC that on independent review, we have been successful in securing the restoration to our client of two loads of beer and wine that HMRC had seized from our client’s excise bonded warehouse on the ground that a duty point in the relevant movements which led to the seizure had previously arisen when the goods had allegedly been diverted to and deposited within a non-approved premises, in this case as a result of groupage arrangements instigated by a highly reputable haulier. From consultations with relevant parties, we understand that HMRC’s seizure had raised very serious and fundamental logistical and practical issues for shippers, freight forwarders, leading international haulage companies and the road haulage industry generally with regard to how they currently understand and comply with their obligations in relation to groupage arrangements in consolidating loads so that haulage costs remain affordable. We therefore strongly countered the HMRC position in previously refusing restoration. We consider our success on review to comprise an important victory for the alcohol industry generally.