HMRC wishes to hear from businesses that may be affected by an extension to the tobacco anti-forestalling restrictions.
Budget 2014 announced that HMRC would consult on a range of measures to improve tobacco anti-forestalling controls. We are also seeking views on the potential impacts on business of extending restrictions to tobacco products other than cigarettes.
We have written to the small number of businesses we believe will be directly affected but would like to give other businesses that may be affected the opportunity to respond.