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 […]

19/05/16: Alcohol Wholesaler Registration Scheme (‘AWRS’)

19th May 2016

HMRC have advised that any business which sells alcohol to other businesses should have registered for AWRS by 31/03/16 and that those businesses who have not yet applied are now trading illegally HMRC further state that it is not a requirement of due diligence for wholesalers to provide their application submission reference to other customers […]

14/01/16: HMRC Provide Further Guidance on the Scope of the Alcohol Wholesaler Registration Scheme

14th January 2016

HMRC have today advised that microbreweries and small-scale wine producers must apply for the new Alcohol Wholesaler Registration Scheme (‘AWRS’). The deadline for businesses seeking approval is 31st March 2016. HMRC state that they are working hard with trade associations and industry representatives to ensure that relevant businesses are aware of their responsibility to apply but […]

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

21st December 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 […]

11/12/15: Alcohol Wholesaler Registration Scheme (‘AWRS’)

11th December 2015

HMRC have released a AWRS Registration Scheme Briefing Pack with regard to the new scheme which is being introduced on 1 January 2016. Businesses should as part of their due diligence: make sure their business records are in order and available review their procedures and supply chains to ensure that they are confident that they […]

08/10/15: M&R Tax Advisers Secure Restoration of Alcohol Seized by HMRC

8th October 2015

M&R Tax Advisers have been successful in securing the release from seizure and restoration to our client of 38 kegs of various beers seized by HMRC from our client’s excise bonded warehouse. HMRC policy is that seized goods will not normally be restored unless there are exceptional circumstances. However, in this case, we were able […]

24/09/15: Alcohol Wholesaler Registration Scheme (‘AWRS’) Delays

24th September 2015

HMRC announced today that due to some technical issues the implementation of the Alcohol Wholesaler Registration Scheme (‘AWRS’) is to be postponed until 1 January 2016.  This means that the application window will now run from 1 January to 31 March 2016 rather than 1 October 2015 to 31 December 2015.

31/07/15: HMRC Step Up War to Combat Alcohol Fraud

31st July 2015

UK Government officials, trade bodies and alcohol industry figures who are members of the Joint Alcohol Anti-Fraud Taskforce (‘JAAT’) have agreed to work more closely together to fight alcohol duty fraud according to the Taskforce’s first annual report dated 30 July 2015. _JAAT_Annual_report_2015.pdf