This is an interesting document all brewery people should read in great detail. It initially goes over the history of beer tax and leads into the detailed reasons why Small Brewer’s Relief (SBR) over the last few decades has not worked. It is a long document but at the end it asks for comments on various potential proposals to put the issues of SBR right. If you feel strongly about this please use this to put your point of view across to HMRC.
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