Alcohol Wholesaler Registration Scheme
The AWRS has three main elements: That you are a fit and proper person to hold registration; That you comply with record keeping requirements; That you exercise due diligence controls. […]
Draft Model Due Diligence Policy
As part of the Due Diligence requirement in the various excise regimes, it is necessary to carry out due diligence checks on existing and proposed customers, suppliers and contractors. This […]
Due Diligence Processes
This guidance is of immediate concern to members who hold HMRC excise authorisations, such as registered consignee, commercial importer, tax representative, WOWGR, distilling, compounding, rectifying and excise warehousing and wholesaler […]
Fine wine: Capital Gains Tax and Inheritance Tax
Advice found in the public domain in relation to Inheritance Tax and Capital Gains Tax as far as fine wine is concerned varies, greatly and leads to confusion for businesses […]
Distance Selling: Counter-fraud guidelines
Distance sellers may be targeted by fraudsters, who seek to obtain the seller’s products without paying for them. This document suggests possible risk factors and prevention strategies. Effective due diligence […]
Distance Selling: Guidance on age verification procedures
A guide to processes and/or policies that may be used to verify age prior to making a sale.
WSTA Guide to the En Primeur Wine Market
The WSTA produced a guide aimed at consumers wishing to invest in En primeur wines to advise of the checks they should make before investing in wine. The checklist is […]