It is from these that shipments can leak back into the UK market without duty being paid. Ian Good, of the SWA, said: "We know of at least one third-party warehouse where the director of it has a criminal record for fraud."The SWA wants Customs and Excise to put warehouse owners through compliance tests, companies selling and distributing spirits to be registered, and companies using third-party warehouses to give financial guarantees that their goods will end up in the legitimate trade.. Even saying that half of every corner shop's stock is smuggled is implausible."Smuggling has dropped significantly from its peak in the late 1990s, but the SWA and the British Beer and Pubs Association yesterday hit out at Customs and Excise for not doing enough to regulate third-party warehouses used to store and distribute goods. Their supply chains are tightly controlled and there is very little risk of smuggled goods going on their shelves. The remainder is through corner shops, so if 16 per cent of the market is smuggled, that would mean every bottle in every corner shop was illegal. It said recently the figure could be 16 per cent.Ian Shearer, of the SWA, said: "Supermarket and off-licence chains make up about 85 per cent of the market. Alcohol smuggling in the UK is not nearly as widespread as the Government suggests, the drinks industry has said.

Under takeover rules, any offer from Rock would have to be pitched at 280p a share or more.. The data is being made available."Matters are at a very preliminary stage and, to date, no definitive discussions have taken place with Rock Pacific as to the price, terms and conditions of any possible offer," Countryside said. Only a quarter has planning consents so far.Countryside's independent directors announced yesterday they had received a request for financial information from Rock "to enable it to consider whether it wishes to make an offer for the company". As well as Alan Cherry, two of his sons are also executive directors of Countryside.

Graham Cherry is chief executive, while Richard Cherry is new business director.Countryside shares closed up 5p at 287.5p yesterday. Analysts said they were surprised that any party was considering outbidding the Cherry family. Some believe that Rock may just be playing a short-term game to force the Cherrys to raise their bid, thus providing it with a tidy profit.One analyst said: "It's quite a full price that management are offering and Countryside is not a particularly well run housebuilder."Countryside does have an attractive land-bank It owns or controls land with potential for 22,850 homes. Last month Countryside recommended a 275p-a-share offer from its chairman, Alan Cherry.The Cherry family owns 17 per cent of the company. If it successfully buys the housebuilder, it would be breaking up what had appeared to be a done deal.