Online Tax Rebate Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0167 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Richards on 24 May 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
31 May 2019
Category:
Tax
Release date:
24 May 2019

Read the full decision in Online Tax Rebate Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0167 (TCC).

MONEY LAUNDERING – penalty - whether appellant company a “tax adviser” – yes – whether it complied with the Money Laundering Regulations 2007 - no.

Published 31 May 2019