The Supreme Court has granted permission to appeal to both the traders and HMRC in OWD Ltd & Another v HMRC.
The case concerns the HMRC-managed Alcohol Wholesalers Registration Scheme (AWRS). The Supreme Court will consider whether and to what extent HMRC has power, when it has refused a trader an AWRS approval, to grant an ‘interim’ approval whilst the trader appeals to the First-tier Tribunal.
Amy Mannion acts for HMRC (led by James Eadie QC) and the Supreme Court will hear the case in July 2018.
Read more about the case below:
Update: Heard in the Supreme Court on 12th July 2018, get details of how to watch the hearing here.