Importing Advise

If certain conditions are met, the samples should be imported free of duty and VAT.

You mean importing from other countries into the UK? The laws are the same, the amount of duty that may be charged may vary depending on the country of origin of the goods.

Your wife doesn't need to form a company to set up in business, she can do so as a sole trader. Using a company can provide some protection in the way of limited liability. I'm sure others who know more about this will comment shortly.

A person doesn't have to register for VAT until it has taxable turnover over the VAT registration limit. A person can register on a voluntary basis if it benefits them.

Yes. She'll have a personal allowance and will be able to claim tax relief for business expenses. I'm sure there'll be an accountant along shortly to provide more indepth advice on this aspect.

Best wishes

Robert Killington Visit

On a similar topic - and a topical one - how do you go about legally bringing in spirits from another EC country for sale in the UK?

You tell the Customs Officer on entry to the UK that you have some spirits for resale in your possession. You then offer them large quantities of money as payment of excise duty for them. I'm sure HMCE will tell you how much if you ask them.

No you don't you have to be a R.E.D. trader. Ring 0845 010 9000 & ask