Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Wine Guidance

From
HM Revenue & Customs
Updated
, see all updates

Legal entity: types of legal entity

Company

Any two or more persons subscribing their names to a memorandum and complying with the requirements of the Companies Act 1985 may form a company.

Partnership

A partnership involves a contract between the partners to engage in business with a view to profit. Each partner may be liable in the event of an offence, so it is important that the full name of each partner should appear on legal documents such as licensing applications and licences.

Sole proprietor

An individual running a business which is not a partnership or company. Sole proprietors should be licensed in their own name, not their business name or trading style.

Other legal entities

On rare occasions there may be other forms of legal entity that wish to licence as a wine producer such as clubs and associations, charities. Please contact the NRU for clarification if you are unsure of the correct legal entity to be licensed.