News

24/11/17 HMRC extend VAT joint and several liability for online marketplaces

25th November 2017

Not many people will have noticed in the Budget 2017 that HMRC have introduced VAT joint and several liability for online marketplaces.  This will enable HMRC to hold online marketplaces jointly and severally liable for any unpaid VAT of an overseas businesses arising from sales of goods in the UK via the online marketplace where […]

25/10/17 AWRS HMRC overturn decision on review

25th October 2017

Company A applied to be approved by HMRC under the Alcohol Wholesale Registration Scheme (‘AWRS’) but their application was refused by the HMRC local excise office.  M&R Tax assisted its client (‘Company A’) with a robust review application which addressed and refuted many of the assertions made by the local officer.  M&R Tax are pleased […]

26/07/17 ALCOHOL WHOLESALER REGISTRATION SCHEME (‘AWRS’) -HMRC PERSUADED TO CHANGE THEIR MINDS WITH ‘MINDED TO’ REVOKE LETTER

26th July 2017

M&R Tax have been successful in persuading HMRC not to revoke a company’s AWRS following the submission of information to HMRC in order that they could re-consider their pending decision.  It is so important for businesses to react to the HMRC ‘Minded To’ letters since any delay will cause HMRC to revoke a company’s AWRS number with […]

11/04/17: HMRC’s Statistics relating to Alcohol Wholesaler Registration Scheme (‘AWRS’) Applications and Refusals

11th April 2017

M&R Tax Advisers have obtained statistics from HMRC with regard to the number of applications for AWRS approval received by HMRC and the number of applications refused. Between 1st January 2016 and 31st March 2016 – the ‘existing trader’ window – HMRC received 4,866 applications for AWRS approval from existing alcohol wholesale traders. By early […]

16/02/17: M&R Tax Advisers Success with Assisting Client with a HMRC ‘Minded To’ Refuse AWRS Letter

16th February 2017

HMRC have been undertaking visits to companies which have applied to be registered under the Alcohol Wholesaler Registration Scheme (‘AWRS’) and are required to have their registration in place by 01/04/17.  Failure to be approved by HMRC will mean a company will not be able to trade by supplying alcohol wholesale under duty paid arrangements. […]

16/02/17: HMRC Issue Further Guidance on AWRS

16th February 2017

HMRC have issued amended guidance for alcohol traders. This guidance had one major change to the one released on 15/02/17 which had stated rather unrealistically that purchasers of alcohol must check to see if the supplier is registered for AWRS with regard to every purchase.  This has now been amended as below: Alcohol Wholesaler Registration Scheme […]

08/12/16: Alcohol Wholesaler Registration Scheme (‘AWRS’) Refusal

8th December 2016

It has recently come to this firm’s attention that a number of companies who have applied to register with HMRC under the Alcohol Wholesaler Registration Scheme (‘AWRS’) have had their applications refused by HMRC in accordance with the Alcoholic Liquor Duties Act 1979, section 88C(1).  The result of the HMRC refusal is that a company must […]

24/10/16: B&M Excise Duty Appeal Overturned by the Upper Tax Tribunal

24th October 2016

The Upper Tax Tribunal (‘UTT’) has overturned the First Tier Tax Tribunal’s decision which was in favour of B&M Retail Ltd, in a preliminary matter concerning B&M Retail Ltd.’s appeal against an excise duty of £5,875, 143 and an excise penalty of £1, 175,028.60.   The preliminary issues on the appeal was: whether there can […]

27/08/16: Tax Tribunal Decisions Do Not Favour The Taxpayer

27th August 2016

It is important for taxpayers to be aware of the miserable odds when appealing a HMRC decision to the Tax Tribunal.  According to HMRC the success rate for the taxpayer for the year end 2015/16 was 18%, a small increase from the previous year of only 13%. The number of decisions formally appealed to an […]

27/08/16: A Mars a Day may result in a HMRC Visit

27th August 2016

VAT MTIC fraud continues to mutate to different trade sectors.  HMRC successfully prevented  VAT MTIC fraud in the mobile phone and computer industry by implementing ‘reverse charge’ for VAT. The fraudsters are then known to have moved into the alcohol trade where carousel or cover load fraud provides a benefit of not only the VAT but also excise duty […]