Chapter AWRS50300
| Published date | 24 May 2016 |
| Record Number | AWRS50300 |
| Court | HM Revenue & Customs |
When making a decision you must base it on sound evidence, disclosable at tribunal, that approving the application, or allowing the approval to continue, would pose a serious threat to the revenue. Examples of evidence that we should consider when assessing the fit and proper status of any key persons would include:
- assessments for duty-unpaid stock or for other under declarations of tax that suggest there is a significant risk that the business would be prepared to trade in duty unpaid alcohol
- seizures
- penalties for wrongdoing or other civil penalties which suggest a business does not have a responsible outlook on its tax obligations
- trading with unapproved persons
- evidence of fraud
- serious non-compliance with other taxes
- previous approvals revoked or refused for this or other regimes including liquor licensing, previous confiscation...
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