15/08/14: Alcohol Wholesaler Registration Scheme

25th August 2014

HMRC have announced upon their website a brief note about the Alcohol Wholesaler Registration Scheme and the requirement that all alcohol wholesalers “will need to demonstrate they are ‘fit and proper’ and have their supply chains tested to make sure they are legitimate before being approved to operate in the sector, and entered onto the […]

11/06/14: M&R Tax Advisers Achieve Re-instatement of WOWGR

11th June 2014

HMRC had revoked their approval to allow our client to trade under the Warehousekeepers & Owners of Warehoused Goods Regulations 1999 (‘WOWGR’) on the ground that the client had incurred a financial penalty with regard to another matter and was therefore deemed ‘not a fit and proper person’. We put forward a strong case to […]

22/05/14: M&R Tax Advisers Secure Withdrawal of HMRC Decision Regarding Reverse Charge in Mobile Telephone Trading

22nd May 2014

As advised in a recent news article, M&R Tax Advisers currently represent numerous wholesale traders who deal in Apple iPhones and other top of the range mobile phones. In a matter appealed to the Tax Tribunal, HMRC alleged that our client had deliberately failed to apply the reverse charge mechanism to purchases of mobile phones […]

15/04/14: M&R Tax Advisers Achieve Cancellation of HMRC Inaccuracy Penalty

15th April 2014

M&R Tax Advisers currently represent numerous wholesale traders who deal in Apple iPhones and other top of the range mobile telephones, buying in small but regular quantities from retail outlets and selling wholesale to customers either in the UK or overseas. One such client had been charged an inaccuracy penalty of over £5,000 by HMRC […]

15/04/14: M&R Tax Advisers Secure Restoration of Seized Trailer

15th April 2014

UK Border Force (“UKBF”) had seized a trailer from our client, an overseas haulage business, on the ground that there had been an alleged previous use of the unique ‘ARC’ number which accompanied the excise goods (a consignment of beer, cider and wine) in the movement which resulted in the seizure. UKBF therefore believed that […]

06/01/14: M&R Tax Advisers win Landmark Decision with Seizure Appeal in the Tax Tribunal

9th January 2014

Following the Court of Appeal decision in the case of HMRC v Jones as reported in July 2011, many tax practitioners will have considered that they only had very limited prospects of success in the Tax Tribunal in challenging a decision made by HMRC to refuse restoration of seized goods to a client. The Court […]

06/12/2013 Autumn Statement 2013 Wholesalers of Alcohol Registration

6th December 2013

The Chancellor announced in yesterday’s budget that he intends to increase HMRC’s ability to remove illicit alcohol from the market by introducing a wholesaler registration scheme for the alcohol trade. The effect of this legislation will require anyone whose trade involves the wholesale of duty paid alcohol to another UK trader for their commercial use will […]

30/08/13: HMRC’s “Alcohol Fraud: Next Steps” Consultation on Measures to Counter Excise Duty Fraud in the Alcohol Industry

30th August 2013

On 19th August 2013, HMRC published a document entitled “Alcohol Fraud: Next Steps” which explores the conclusions reached in its ongoing consultation on the proposed implementation of measures to counter alcohol excise duty fraud in the UK, a problem which HMRC estimates costs taxpayers £1.2 billion per year. The document seeks the views of stakeholders […]

23/07/13: HMRC to Apply a ‘Commerciality Test’ for Duty Suspended Alcoholic Goods Re-entering the UK

23rd July 2013

The world of due diligence is constantly evolving, as far as HMRC are concerned. We have recently obtained a document from HMRC which reveals the extent of the information and documentation which HMRC expect businesses involved in excise duty suspended trading in alcohol to obtain from their customers. The document expresses HMRC’s concerns about the […]

14/05/13: HMRC to Contact Businesses Registered under the Money Laundering Regulations 2007

14th May 2013

HMRC have recently advised that they will shortly commence a programme of telephoning businesses registered with and supervised by themselves under the Money Laundering Regulations 2007 (MLR). In a statement upon their website, HMRC stated that such contact will supplement ongoing compliance activity and is intended to ensure that HMRC hold up-to-date information about businesses’ […]