Daftmill wrote:Gordon according to my copy of Notice 197 Excise goods holding and movement May 2004 ( there may be a more recent issue)
In section 61. Accounting for value added tax
61.1 says you should read Notice 702 and 702/9
61.6(a)The goods are sold in warehouse.
The seller does not charge VAT if he sells goods which he holds in an excise warehouse. When the buyer removes and duty pays the goods, he must account for and pay the supply VAT on the W5, W5D, W6 or W6D. The value for the VAT includes the price of the goods and the duty. If the goods are sold several times while in warehouse then only the final owner must account for and pay the supply VAT.
so there you go Gordon Vat is payable however when you read on part (b) says
(b) The goods are not sold in warehouse.
Excise goods manufactured in the UK, not sold in warehouse are NOT subject to VAT when the goods are removed and duty is first paid.
So make of that what you will
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