Offences, assessments and penalties: licensing
Failure to apply for an excise licence
Schedule 41 of the Finance Act 2008 provides that a penalty and the wine shall be liable to forfeiture is payable by a person who fails to register for a tax, declare taxable income or notify a new activity on which tax is due. The schedule applies to almost all the HM Revenue & Customs (HMRC) taxes and includes an obligation to apply for a licence to produce wine or made-wine for sale under sections 54(2) and 55(2) of the Alcoholic Liquor Duties Act 1979 (ALDA).
Production of wine or made-wine by an unlicensed person
The law covering the production of wine or made-wine by an unlicensed person is ALDA sections 54(5) and 55(6).
Note: Failure to licence a person or premises will attract a penalty.