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Lucy Neville-Rolf, Director for Corporate Affairs at Tesco, has said that without government legislation Tesco will be forced to compete on price.

Alistair Darling’s new budget has come under fire from regulatory lawyers regarding its increased taxes on drinkers, while remaining silent on the issue of the minimum alcohol pricing.

The decision follows a complaint by campaign group Alcohol Focus Scotland and a member of the public, later revealed to be James Watt, BrewDog's Managing Director.

The brewer's new beer, which it described as "The biggest beer brewed by a human or a penguin, ever" weighs in at a record-breaking 32 percent ABV.

The alcohol watchdog upheld that the beer's packaging encourages excessive drinking. The beer's labelling says: "Everything in moderation, including moderation itself.