IT IS A story typical in Cornwall, of innovation, endeavour and entrepreneurial spirit blended to create a new and unique business.

It is also a story of dedication and determination – to feed the family and get by in difficult times.

But the story of Miles Lavers, his company Foodswild and his nettle beer Cornish Stingers also serves as a stark warning to the little man.

In December his farm and micro-brewery at Seworgan, near Helston, got a visit from a representative of HM Revenue and Customs. The HMRC inspector had spied bottles of Cornish Stingers being bottled at a nearby brewery and wanted to find out more.

This week, Mr Lavers, who is registered with HMRC to produce beer, is facing a £9,000 bill for back-dated duty. After the initial visit, Cornish Stingers, weaker than many bottled lagers at 4.5 per cent, was branded a "made-wine" by HMRC because it did not contain malt.

Initially this meant 190 cases of Stingers were impounded, albeit in his own shed, and could not be sent to customers over Christmas.

Worse, "made-wine" is taxed at a higher rate than beer, adding about 10p to every bottle of Cornish Stingers, according to HMRC figures.

At this point Mr Lavers, with no other income, was tearing his hair out.

"And then we received the bill for £9,000, which is backdated 'made wine' duty that they say we now owe," he said.

Mr Lavers, 44, his wife Alice, 33, and their three children have been at Green Bank Farm for the last four years.

He said: "We originally started as a foraging business, taking people out on trips finding wild flowers and edible plants.

"I've always brewed. I used to go to restaurants taking wild flowers and seaweed to the chefs so I'd ask them to try out whatever I'd brewed."

His nettle beer got the thumbs up and has been a success. Cornish Stingers sells in 500ml bottles at food fairs and in pubs and restaurants.

It also retails on the Foodswild website, described as "a truly wild and alcoholic stinging nettle brew", for £25 per case of 12 bottles and £8.50 for a pack of three. But pending an appeal Mr Lavers insists he has no choice but to pursue, his business is in limbo and the bills are mounting.

HMRC will not comment on the tax affairs of specific companies but spokesman Bob Gaiger said: "The rules concerning the taxation of alcoholic drinks are set out in European legislation (EU Directive 92/83). To qualify as a beer, and therefore be taxed as a beer, a product must be made from malt."

"Alcoholic products that cannot be defined as either beer, wines of fresh grape, spirits, cider or perry are charged with the duty rate for "made-wine"."