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Upper Tribunal Tax & Chancery decision of Mr Justice Roth and Judge Hellier on 9 December 2011.
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcohol products.
Find out about the UK geographical indication (GI) schemes that protect the geographical names of food, drink and agricultural products, and the UK GI schemes registers.
How to change the specification of a product name registered under the UK GI schemes, and object to a substantial change.
Research with small scale cidermakers in the UK exploring production processes and adaptability to changing market conditions.
Seeking views on options to amend the structure of the alcohol duty system so that duty rates better correspond to alcoholic strength.
Guidance for businesses.
OFT closed case: Completed acquisition by C&C Group of the business and associated trading assets of Constellation Europe (trading as Gaymers Cider Company).
Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Rules you must follow to use a food or drink name registered and protected by a UK geographical indication (GI) scheme, and penalties if you do not comply.
How you import from and export to Japan.
This tax information and impact note deals with the increase in duty rates on alcohol.
When we search for earlier trade marks we only look in classes containing the same or similar goods or services to your application.
Rules on using a geographical indication (GI) scheme logo to mark a registered protected food or drink name.
Find a list of tax type codes to be entered into box 47(a) of a customs declaration.
Public health teams make sure that licensing policy and applications consider the health and wellbeing of local communities.
This measure increases duty rates under the revised structure on all alcoholic products produced in, or imported into, the UK in line with the Retail Price Index (RPI) and also increases the duty differential previously anno…
This tax information and impact note applies to businesses and individuals responsible for accounting for excise duty prior to consumption of the alcohol.
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