The Ministry of Justice Court Proceedings Database holds information on offences provided by the statutes under which proceedings are brought but not all the specific circumstances of each case. From centrally held data it is not possible to separately identify specific offences related to alcohol duty fraud from other offences of fraudulently evading duty on goods under the Customs and Excise Management Act 1979 and under the Licensing Act 2003 the keeping of goods without payment of duty.
From information available centrally there have been no reports of convictions in England and Wales from 2006 to 2010 under the Alcoholic Liquor Duties Act 1979 for offences of buying or possessing spirit known to have been removed unlawfully from storage before duty has been paid.
The latest currently available data on court proceedings cover the period to the end of 2010. Annual court proceedings data for 2011 are planned for publication on