Chapter AWRS20200
| Published date | 24 May 2016 |
| Record Number | AWRS20200 |
| Court | HM Revenue & Customs |
AWRS also applies to wholesalers based in the Isle of Man (IOM) as IOM Customs & Excise have introduced equivalent legislation. Businesses that carry on a controlled activity in the IOM will have to register with IOM Customs & Excise and will be treated the same as AWRS businesses based on the UK mainland. IOM businesses are subject to the same AWRS...
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