Alan Powell reviews the new 'Kittel' excise anti-fraud powers and penalties
Alcohol duty fraud background
In the 2009 Budget HMRC announced the renewal of the ‘Tackling Alcohol Fraud’ strategy to respond far more robustly to alcohol fraud and serious non-compliance. Most of the fraud concerned the diversion of beer from the duty-suspended supply chain but a significant volume of New World branded wine was also subject to fraud. At this time the level of duty fraud on beer alone was estimated to be around £500 million pa. HMRC has estimated (from 2008–09 figures) that there is an over-supply of beer to the near continent of approximately 400 million litres pa.
Given the nature of the supply chain most of the diverted product will end up in convenience stores where it is estimated by the Federation of Wholesale Distributors (from HMRC data) that approximately...
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Alan Powell reviews the new 'Kittel' excise anti-fraud powers and penalties
Alcohol duty fraud background
In the 2009 Budget HMRC announced the renewal of the ‘Tackling Alcohol Fraud’ strategy to respond far more robustly to alcohol fraud and serious non-compliance. Most of the fraud concerned the diversion of beer from the duty-suspended supply chain but a significant volume of New World branded wine was also subject to fraud. At this time the level of duty fraud on beer alone was estimated to be around £500 million pa. HMRC has estimated (from 2008–09 figures) that there is an over-supply of beer to the near continent of approximately 400 million litres pa.
Given the nature of the supply chain most of the diverted product will end up in convenience stores where it is estimated by the Federation of Wholesale Distributors (from HMRC data) that approximately...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
