Beers; mineral and aerated waters and other non-alcoholic drinks; fruit drinks and fruit juices; syrups and other preparations for making beverages.

Scotch whisky and Scotch whisky based beverages.

VAT, tax, excise and duty services; consultancy and advice relating to the aforesaid.

Rum included in Class 33.

Whisky; all included in Class 33.

Preparation of documents relating to taxation: Administrative data processing; Tax consultancy; Tax returns (Preparation of-); Tax return advisory services; Tax preparation and consultancy; Advisory services relating to tax preparation .

Recovery of value-added taxes or sales taxes; appraisal and assessment of expenditure of value-added taxes or sales taxes; factoring services relating to value-added taxes or sales taxes; advice and consultancy relating to any of the foregoing services.

Advertising; advertising and advertisement services; advertising and marketing; advertising and marketing services; advertising and promotion services; advertising and promotional services; advertising and publicity; advertising and publicity services; advertising, marketing and promotion services; advertising, marketing and promotional services; advertising, promotional and marketing services; advertising services; advertising services provided over the internet; advertising services provided via the internet; advertising space (rental of-) on the internet; advertising text publication services.

Accountancy;Accountancy advice relating to tax preparation;Accountancy advice relating to taxation;Accountancy advice relating to the preparation of tax returns;Accountancy services;Accountancy services relating to accounts receivable;Accountancy, book keeping and auditing;Chartered accountancy business services;Tax advice [accountancy];Tax consultancy [accountancy];Tax consultations [accountancy];Tax planning [accountancy];Tax return advisory [accountancy] services;Taxation [accountancy] advice;Taxation [accountancy] consultancy;Taxation [accountancy] consultation.

Advertising, marketing, and promotion; business management; business management advisory services; business consulting services; business administration, business management and management consultancy services; business analysis and information services, and market research; financial auditing; Financial statement preparation and analysis for businesses; accountancy; financial records management; administrative support and data processing services; data processing, systematisation and management; value added tax (VAT) and tax reclaim services, including in relation to value added tax (VAT) and tax refunds arising from local and international business expenses; tax and value added tax (VAT) preparation; tax and value added tax (VAT) filing services; tax and value added tax (VAT) return preparation; tax and value added tax (VAT) assessment preparation; Tax and value added tax (VAT) advice, consultation and information; preparation of tax and value added tax (VAT) declarations; tax and value added tax (VAT) declaration procedure services; preparation of documents relating to taxation; import and export services; the bringing together, for the benefit of others, of a variety of goods (excluding the transport thereof), enabling customers to conveniently view and purchase those goods and services; provision of an online marketplace and registry for buyers and sellers of goods and services; database management; Marketing, promotion and merchandising services; advertising; human resources management and recruitment services; payroll services; payroll preparation; payroll processing services; franchising services; information services in the field of VAT, tax and accounting; directory services in the field of VAT, tax and accounting; compilation, systemization and management of information for inclusion in databases; organization, operation and supervision of loyalty, incentive and bonus programs, schemes and services; arranging of competitions for business and commercial purposes; organization of exhibitions, shows, events and trade fairs; information, advisory, and consultancy services relating to all the aforesaid; all of the aforesaid services offered online or via electronic means.

Insurance; financial affairs; advisory, consultancy and information services related to financial affairs; financial services, including investments, unit trusts, foreign exchange, issuance of credit and loans (financing), savings banks, securities brokerage, brokerage of shares or stocks, digital assets, cryptocurrencies, non-fungible tokens (NFT’s) and other securities; tax services, including in relation to value added tax (VAT); advice, consultancy and information relating to tax and value added tax (VAT); tax and value added tax (VAT) payment processing services; tax and value added tax (VAT) advisory, consultancy and information services; financial management, securities deposits, financial evaluation, financial sponsorships, fiscal assessments; financial management, planning, information, and advice; investment portfolio management services; credit rating services; commodities brokerage; fundraising; fundraising services; monetary affairs; real estate affairs; real estate services; estate agency services; rental of property; property brokerage services; building and property management; real estate management services; property valuation; information, advisory and consultancy services relating to all the aforesaid; all of the aforesaid services offered online or via electronic means.

Databases (electronic); Software; Data recorded electronically; Recorded data files.

Retail services in relation to printed matter; Wholesale services in relation to printed matter; Retail services in relation to recorded content; Procurement of contracts [for others]; Computerized on-line ordering services; Arranging of commercial and business contacts; Mediation of trade business for third parties; Advertising, marketing and promotional consultancy, advisory and assistance services; Trade marketing [other than selling]; Marketing services; Promotion services; Advertising and marketing; Publicity services; Collection and systematization of business data; Provision of business and commercial information; Information services relating to businesses; Business consultancy and advisory services; Business assistance; Provision of business assistance; Business expertise services; Business advisory and information services; Business management assistance for industrial or commercial companies; Management assistance in business affairs.