Committee imageThe BWA operates on a committee basis with a maximum number of 9. The officials and committee members are appointed at the AGM in June and are drawn from the existing membership. The Chairman and Vice Chairman shall hold  office for 2 years after which they will retire. The immediate Past Chairman, on retiral, shall continue as a member of the committee ex officio for 1 further year. The Secretary and Treasurer shall be elected at the AGM from year to year and the 2 offices can be combined and held by 1 person. Any member wishing to become a committee member should contact the secretary in writing at This email address is being protected from spambots. You need JavaScript enabled to view it. at least 14 days prior to the AGM which is typically held during the first 2 weeks in June.

The current committee members for the period 2017-2018 are listed below;



Official Positions

Graham Hough, Ceva Logistics

GHI have worked within the Beers, Wines & Spirit sector for the past 18 years and have been a member of the Bonded Warehousekeepers Association for 17 years. I have been a committee member since 2000 and was nominated as vice chairman in 2009 and became Chairman in 2011. I have worked for a number of blue chip / FTSE 100 logistics companies as a Business Development Manager with a proven track record for new business. My main focus for the association is on providing value and benefit to our growing and diverse membership and ensuring that we deliver a professional service.



Committee Members

Carol Kunderan, Head of Customs & Excise – Edrington

Carol Kunderan
I am currently Head of Customs & Excise with Edrington an international premium spirit drinks company. I have over 25 years' experience in Customs, Excise and international Trade. Previous to taking up my role in Edrington I worked for HMRC and formally HMCE. I specialised in excise regimes, working within Excise Review & Appeals and also worked as a technical adviser providing advice on Customs, Excise and International Trade matters.

Cathie Thomson, Whyte & Mackay

CTI work for Whyte & Mackay as their Excise Compliance Manager based at the Grangemouth bottling plant. I have been with Whyte & Mackay for 6 year and prior to this I worked for HMCE for almost 25 years – note HMCE and not the merged HMRC which I never felt part of. Since becoming a member of the BWA Committee in 2010 I have taken an active role and used the knowledge gained working for HMCE to assist our members. I was honoured to be elected as Vice Chairman in 2011. I am married and live in a small village South of Edinburgh with my husband David who also works for HMRC.

Clive Brady, Wincanton


BWK-20111- 065 CliveGroup VAT & Duty Manager at Wincanton having specific responsibility for all duty and excise matters across the Group. He is specifically charged with ensuring that Wincanton, in this arena, comply with the HMRC requirement of "right duty at the right time" and providing guidance on HMRC related matters. A committee member of The Bonded Warehousekeepers Association since 2010 and an accountant by profession. Prior to joining Wincanton, Clive was a Divisional Finance Director, within the UK house building sector. He has been with Wincanton since April 2003 and in his current role since October 2006.

Jim Carberry, John G Russell


Jim Carberry photo  Jim has been a member of the BWA since 1972, and became an active member of the committee in
  1997. Having been employed in logistics since 1972, Jim brings expertise to the committee in
  Customs and Excise warehousing with particular focus on the Wines and Spirits Industry home and
  export markets.
  Jim has worked at The Russell Group since 1988 holding various roles, and has been in his current
  role of Director of Contract Packing and Group HMRC Compliance Manager since 2002.

Brian Davis, LCB


BD 2I am a Director of LCB Ltd having joined the company in 1997. I have been associated with our wonderful industry for over 40 years having worked in both operational roles within the Hays Group (Interbond) and in the IT sector starting with System Lynx through to Online Duty Management (Bondmaster) in the UK. I have also worked in the IT sector in both Belgium and Ireland developing systems for our market sector. I work closely with and have strong contacts within HMRC and always available to give advice to our members if needed. I have recently been invited to join the HMRC EU Exit Group on behalf of the BWA.



Honorary Members


Michael Pepper, Past Chairman, TDG and Great Bear Distribution

Andrew Kirkby, Past Chairman

Elaine MacDonald, Past Chairman

Michael Archibald, Auditor

Chris Lonergan, Committee Member and Trainer


Michelle webHonorary members and legal advisers to the BWA. 

Michelle Sloane, Partner

Tax Investigations and Litigation, HM Revenue and Customs

Partner in Tax, VAT and Regulatory Team. Michelle specialises in taxation, with expertise in both direct and indirect contentious and non-contentious tax matters. Michelle advises individuals and corporates on complex tax enquiries, unforeseen tax, VAT, customs and excise duty issues and assessments, as well as the enforcement powers of HMRC. Michelle handles complex and high value Appeals at all levels from the Tax Tribunal to the Supreme Court and European Court of Justice. She also has experience in the conduct of Judicial Review proceedings scrutinising HMRC's conduct. Michelle also advises clients facing HMRC criminal investigations and prosecution including interviews under caution and HMRC dawn raids.

Before moving to the UK and joining RPC, Michelle worked for the New Zealand Government as a tax investigator and legal advisor to the tax investigations team. This has given her insight into the workings and decision-making processes of revenue authorities. Michelle has been involved in a variety of tax investigations including those conducted on large corporate enterprises, high net worth individuals and small to medium enterprises, with a particular focus on tax avoidance arrangements.

Dual-qualified lawyer: New Zealand (2004) and England & Wales (2007)

Memberships: Customs Practitioners Group and current Council Member.

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Committee Meeting Dates

Next meeting planned for Tuesday 24th October in Manchester followed by a Brexit meeting with HMRC.

Members are encouraged and welcome to attend the planned meetings and participate in the ongoing work of the Association. If you would like to attend or submit an Agenda item please contact This email address is being protected from spambots. You need JavaScript enabled to view it.

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