Martin v Revenue and Customs (Money Laundering : Money Laundering): FTTTx 12 Mar 2019

MONEY LAUNDERING REGULATIONS – appellant registered as tax adviser -appellant failing to pay annual fees in protest against HMRC requirements for enhanced due diligence – registration cancelled – penalty imposed for carrying on business while unregistered – whether appellant’s conduct penalisable – held no, as regulation 33 Money Laundering Regulations 2007 does not apply to tax advisers after 2009 – penalty cancelled

Citations:

[2019] UKFTT 185 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Financial Services

Updated: 17 October 2022; Ref: scu.635747