I have a friend who wants to, as the title suggests, set up a business to resell whiskey from a well known English distillery.
Now he has asked me what does he need to do to set up. The distillery require him to be a registered business, which I know how to do an can do all that on CH website. What I'm not 100% sure on is the tax/vat implications, if indeed there are any. The whiskey he will be selling is to be sold to Military establishments as a unit can 'buy' a cask of about 55 bottles and have them put in hand crafted bottles (with unit badges etc engraved on them) or just labeled (with same said design). To this effect he will not 'hold' the stock just simply act as the go between for the distillery and the customer.
The reason he has been asked to be registered is so that the distillery can offer him 'trade' prices.
Anyone think they might be able to help or even offer websites that have specific info on? Like I said I'm sure there's going to be some sort of 'alcohol related' tax etc to the business but I'm just not sure what, I mean will he even need a license to sell It even though he will hold no stock?
What do you think can you help?
Thanks in advance