The Commissioners for HM Revenue and Customs v Desmond Martin: [2020] UKUT 0159 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Richards on 19 May 2020.
Read the full decision in .
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 allowed.
Published 19 May 2020