In exercise of new EU and UK legal powers intended to combat excised duty fraud, HMRC has recently given all industry sectors notice of a hard line being taken against the alleged “knowing” over-supply of beer and wine to the near continent.  HMRC claims this over-supply is intended to re-position the products for subsequent illicit (irregular) diversion into the UK.

UKWA has requested a meeting with HMRC senior policy officials to discuss and clarify:

• the treatment of  “irregularities” within the supply chain (within the meaning of the recast Holding and Movements Directive 2008/118/EC and the implementing UK regulations); and

• HMRC’s interpretation and intended application of joint and several liability to the duty under the “means of knowledge” concept.

It is also an opportunity to review the MoU between UKWA and HMRC in the light of the new provisions and the obligations of both parties to the memorandum.

Although HMRC has had meetings with most, if not all, the other affected trade associations, this is the first time HMRC will have met with UKWA representatives and members to discuss the new powers and HMRC’s anti-fraud strategy and tactics. 

This meeting is scheduled to take place at Walter House, 418-422 Strand WC2R 0PT on Tuesday 8th March beginning at 11.00  If you are interested in attending please respond by emailing Mick Davison, Membership Services Manager at:  mdavison@ukwa.org.uk