The Alcohol Wholesaler Registration Scheme | The Fit and Proper Test
In previous postings to this website, we have explained the nature of The Alcohol Wholesaler Registration Scheme (‘AWRS’), the consequences of failing to register and the Application Process.
John Veale of Kangs Solicitors now considers the ‘fit and proper test’ which has to be satisfied upon application for registration.
The Fit and Proper Test
Upon Application it is necessary for applicants to show that they are fit and proper to carry on a ‘controlled activity’ which involves satisfying HMRC that the business is genuine and that all those fulfilling an important role are law abiding and responsible.
HMRC will wish to ensure that the conduct of the business will not pose any significant threat in terms of potential revenue non-compliance or fraud and will assess all applicants, including all partners, directors and key individuals by considering, in detail, criteria including:
- whether there have been previous assessments for duty on unpaid stock or undeclarations of tax suggesting a significant risk that a business may conduct further trade in alcohol without disclosing the amount of duty which should be paid,
- previous seizures of goods upon which duty has not been paid,
- previous civil penalties which have been imposed for non-compliance with tax requirements,
- the conduct of trading activities with unapproved businesses/persons,
- previous refusals or revocations in other regimes including liquor licensing,
- previous confiscation and recovery proceedings or disqualification(s) of any key person(s) from holding the position of company director,
- connections between business(es) or key persons as the result of non-compliance or fraud,
- any convictions for dishonesty and fraud offences or links to organised crime,
- the accuracy, completeness and honesty of the Application,
- the existence of persistent or negligent failures to comply with HMRC record keeping requirements,
- any previous attempts to avoid being approved or of trading whilst not approved,
- the commercial viability of the business displaying a proper business plan and no debts or history of poor payment to HMRC,
- the existence of proper due diligence procedures.
How We Can Help? | Kangs HMRC Defence Solicitors
We have been representing clients in the alcohol industry for over twenty years and offer services to assist businesses and individuals resolve issues and disputes with HMRC in all areas including :
- HMRC Criminal Investigations For Duty Evasion and Alcohol Diversion Fraud
- VAT Disputes & Kittle VAT Assessments
- HMRC Civil Tax Investigations
- Tax Tribunal Representation
- Tax Investigations & COP9
How To Contact Us
Hamraj Kang leads an award-winning team of solicitors nationally reputed for its excellence in HMRC investigations.
We welcome new enquiries by telephone or email.
Our team of lawyers is available to meet at our offices in London, Birmingham or Manchester or, alternatively, we are happy to arrange an initial no obligation meeting via telephone or video conferencing.
If you are subject to any investigation by HMRC in connection with your involvement in the alcohol trade or other trading activity, or if you need assistance with AWRS registration, please do not hesitate to contact the team at Kangs Solicitors through any of the following who will be pleased to speak to you:
