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:
Jurisdiction:
England and Wales
Financial Services
Updated: 17 October 2022; Ref: scu.635747