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Official guidance

WINE14000 · Wine Duty - Small Producer relief - Contents

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WINE14010 · Small Producer relief - Introduction and law
WINE14020 · Small Producer relief - Eligibility for reduced rates
WINE14030 · Small Producer relief - Calculation of reduced rates
WINE14040 · Small Producer relief - Group premises
WINE14050 · Small Producer relief - Mergers and demergers
WINE14060 · Small Producer relief - Imports
WINE14070 · Small Producer relief - Duty suspended movements within the UK

Wine Duty - Small Producer relief - Contents
Small Producer relief - Mergers and demergers

WINE14050 | Small Producer relief - Mergers and demergers

From HM Revenue & Customs · Wine guidance

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