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Official guidance
Alcohol Wholesaler Registration Scheme

AWRS120000 · Raising a penalty assessment

  • AWRS120100 · Overview
  • AWRS120200 · When you must tell the person of the penalty
  • AWRS120300 · Enforcement of a penalty
  • AWRS120400 · Company and company officers - officer of a company liable to a penalty
  • AWRS120500 · Deliberate trading without approval attributable to an officer of the company
  • AWRS120600 · What is a company?
  • AWRS120700 · Who is a company officer?
  • AWRS120800 · Company and company officer penalties: personal gain
  • AWRS120900 · Insolvency or imminent insolvency
  • AWRS121000 · Amount of company officer's liability
  • AWRS121100 · Notice of liability
  1. Raising a penalty assessment: contents
  2. Raising a penalty assessment: what is a company?

AWRS120600 | Raising a penalty assessment: what is a company?

From HM Revenue & Customs · Alcohol Wholesaler Registration Scheme

For the purposes of determining a company officer’s liability for a company’s TWA penalty, ‘company’ means

… any body corporate or unincorporated association.

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