ONLINE TAX REBATE LTD v THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
[2019] Lloyd's Rep. FC Plus 40
UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
Before Mr Justice Fancourt, Judge Jonathan Richards
Money laundering - Money Laundering Regulations 2007 (SI 2007 No 2157), regs 3,4 and 7 - Business providing forms to others to allow them to claim tax reliefs - "Tax adviser" - Business relationship