25/10/17 AWRS HMRC overturn decision on review

Wednesday, October 25th, 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 to announce that the HMRC decision was overturned on review.  The impact of a HMRC review decision to uphold an officer’s refusal decision to approve a business for AWRS can have a draconian effect on a business since it can often take at least 12 months before their appeal is heard in the Tax Tribunal.