FTTTx MONEY LAUNDERING REGULATIONS 2007 – wholesaler of spirits in bond for cash – high value dealer – whether in breach of the Regulations – held yes – whether maximum penalty of andpound;5,000 imposed . .
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 … Continue reading Martin v Revenue and Customs (Money Laundering : Money Laundering): FTTTx 12 Mar 2019
The solicitor appealed a finding that he had given a reference which he knew to be inappropriate, and his consequential striking off. The tribunal had found his evidence manifestly untrue. Held: There were no grounds for disturbing the finding: ‘The reference was sought by a bank, in the context of money laundering regulations directed at … Continue reading Baxendale-Walker v Law Society: CA 15 Mar 2007
MONEY LAUNDERING REGULATIONS 2007 – Penalty for failure by accountant to register under Regulations (reg 32(4)) – Whether the person ‘took all reasonable steps and exercised all due diligence to ensure that the requirement would be complied with’ . .
MONEY LAUNDERING – penalty – Regulation 33 of the Money Laundering Regulations 2007 – whether prohibition in that Regulation applies only to businesses in existence when register established and still unregistered six months later – no – appeal . .
Judges: Judge Seymour QC sitting as a High Court judge Citations: [2015] EWHC 630 (QB), [2015] Lloyd’s Rep FC 357, [2015] Bus LR 800, [2015] WLR(D) 117 Links: Bailii, Statutes: Money Laundering Regulations 2007 33 Jurisdiction: England and Wales Contract Updated: 04 December 2022; Ref: scu.544611
FTTTX Money Laundering Regulations 2007- penalty for practising as an external accountant or tax adviser without being registered – whether HMRC took reasonable steps to advertise maintenance of register – whether appellant had taken all reasonable steps to comply – whether penalty appropriate Citations: [2012] UKFTT 300 (TC) Links: Bailii Jurisdiction: England and Wales Taxes … Continue reading Clarke and Co v Revenue and Customs: FTTTx 3 May 2012
Application to restrain withdrawal of banking services pending trial. Judges: Henderson J Citations: [2013] EWHC 3379 (Ch) Links: Bailii Statutes: Money Laundering Regulations 2007 Jurisdiction: England and Wales Banking Updated: 19 July 2022; Ref: scu.517381
MONEY LAUNDERING – penalty – whether appellant company a ‘tax adviser’ – yes – whether it complied with the Money Laundering Regulations 2007 – no Citations: [2019] UKUT 167 (TCC) Links: Bailii Jurisdiction: England and Wales Financial Services Updated: 13 July 2022; Ref: scu.639519
FTTTx Appeal against a penalty imposed for the non compliance with Regulation 26 of the Money Laundering Regulations 2007 – appeal allowed in part – penalty reduced on the grounds that the penalty was not appropriate under Regulation 42(1) Citations: [2011] UKFTT 247 (TC) Links: Bailii Statutes: Money Laundering Regulations 2007 Jurisdiction: England and Wales … Continue reading David Lierens (T/A MBX Game Exchange) v Revenue and Customs: FTTTx 14 Apr 2011
MONEY LAUNDERING – whether appellant had breached requirements of the Money Laundering Regulations 2007 regarding the carrying out of customer due diligence monitoring business relationships keeping adequate records and maintaining appropriate risk sensitive policies and procedures – yes-whether penalty of andpound;3750 imposed appropriate-penalty reduced to andpound;3094 [2016] UKFTT 674 (TC) Bailii Money Laundering Regulations 2007 … Continue reading N Bevan Ltd v Revenue and Customs (Procedure : Other): FTTTx 7 Oct 2016
FTTTx MONEY LAUNDERING -whether appellant fit and proper to be beneficial owner of business subject to registration under the Money Laundering Regulations 2007 – No – Appeal dismissed [2014] UKFTT 1094 (TC) Bailii Money Laundering Regulations 2007 England and Wales Taxes Management Updated: 24 December 2021; Ref: scu.540301
The claimant had paid money for a property, but the seller was a fraudster and no money or title was recovered. The claimant sued both his conveyancers and the solicitors who had acted for the fraudster, in each case innocently. The defendants each . .
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Solicitor Firm Member was a Protected Worker The solicitor appellant had been a member of the firm, a limited liability partnership. She disclosed criminal misbehaviour by a partner in a branch in Africa. On dismissal she sought protection as a whistleblower. This was rejected, it being found that a member of such a firm was … Continue reading Clyde and Co LLP and Another v van Winkelhof: SC 21 May 2014
The defendants had had confiscation orders made against them. They had appealed on the basis that the orders were made more than six months after sentence. The prosecutor now appealed saying that the fact that the order were not timely did not invalidate them. Held: The appeal was allowed. The confiscation orders made by the … Continue reading Regina v Soneji and Bullen: HL 21 Jul 2005
Presumption of Damage in Defamation is rebuttable The defendant complained that the presumption in English law that the victim of a libel had suffered damage was incompatible with his right to a fair trial. They said the statements complained of were repetitions of statements made by US authorities. The claimant had asserted that no more … Continue reading Dow Jones and Co Inc v Jameel: CA 3 Feb 2005
The applicant sought assistance from the local authority. He suffered from spinal myeloma, was destitute and an asylum seeker. Held: Although the Act had withdrawn the obligation to provide assistance for many asylum seekers, those who were infirm and whose infirmity was not a consequence of their destitution, had not been excluded. Only able bodied … Continue reading Westminster City Council v National Asylum Support Service: HL 17 Oct 2002
The plaintiffs sought an interdict against the respondents, a dockers’ union, who sought to impose an embargo on their tweeds as they passed through the port of Stornoway. Held: A trade embargo was not tortious because the predominant purpose of the conspirators was to protect their own interests, not to damage those of the plaintiffs. … Continue reading Crofter Hand Woven Harris Tweed Company Limited v Veitch: HL 15 Dec 1941
Contracts of service or for services In three cases appeals were heard against a finding as to whether a worker was entitled to have his employer pay National Insurance contributions on his behalf which would apply if he were an employee. He worked as an ‘owner-driver’ Held: The court asked what was the test of … Continue reading Ready Mixed Concrete Southeast Ltd v Minister of Pensions and National Insurance: QBD 8 Dec 1967
Rejection of Submission of No Case to Answer The defendant had faced a charge of affray. The court having rejected his submission of having no case to answer, he had made an exculpatory statement from the dock. He appealed against his conviction. Held: Lord Lane LCJ said: ‘How then should the judge approach a submission … Continue reading Regina v Galbraith: CCA 1981
The defendant had been convicted of involvement in a substantial VAT fraud, and made subject to a confiscation order. He was made subject to a confiscation order in respect of the amounts lost to the fraud where he was involved, but argued that the court had made each of 16 defendants liable for the full … Continue reading May, Regina v: HL 14 May 2008
The claimant was a solicitor partner with the appellant limited liability partnership at their offices in Tanzania. She disclosed what she believed to be money laundering by a local partner. She was dismissed. She had just disclosed her pregnancy and claimed also in sex discrimination. The company appealed findings as to jurisdiction saying that she … Continue reading Clyde and Co Llp and Another v Bates van Winkelhof: CA 26 Sep 2012