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HMRC internal manual

Wine Guidance

From
HM Revenue & Customs
Updated
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Legal entity: establishing the identity of a legal entity

Applications for an excise licence under ALDA sections 54 and 55 should always be in the name of the legal entity producing the wine or made-wine.

If legal action is taken, for example, to recover duty unpaid or in the event of an offence, it will usually be against the appropriate legal entity, although there could be circumstances where an individual employee might be held jointly liable with his employer for an offence. It is important, therefore, to establish the identity of the responsible legal entity at each licensed premises.