MARTIN v COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
[2019] Lloyd's Rep. FC Plus 24
FIRST-TIER TRIBUNAL (TAX CHAMBER)
Before Judge Richard Thomas, Tribunal Judge, and Mr David Moore
Money laundering – Money Laundering Regulations 2007 (SI 2007 No 2157), regulations 33 and 42 – Tax adviser – Registration with supervisory authority – Penalty for carrying on business while not on register.