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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Reviews and appeals: reviewing/ appealing against an approval decision

A wholesaler has the right to request a review or can appeal directly to an independent tribunal against decisions to:

  • refuse or revoke a wholesaler’s approval
  • impose conditions or restrictions on an approval.

Finance Act 1994 Schedule 5 lists decisions which are subject to review and appeal. Specifically paragraph 3(1)(p) covers decisions relating to the approval of wholesalers.

Any decision an officer makes as listed above will have an adverse effect on a wholesaler’s business and therefore must be proportionate and justifiable to defend should a business decide to request a review of the decision or appeal to a tribunal.

Further information on reviews and appeals can be found in ARTG guidance.

A business also has the right to lodge a Notice of Claim under paragraph 3 of Schedule 3 to CEMA 1979 against a decision to seize alcohol in relation to a contravention of AWRS law.