MUNATSI LOGISTICS LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS
[2017] Lloyd's Rep. FC Plus 39
FIRST-TIER TRIBUNAL (TAX CHAMBER)
Before Judge Swami Raghavan, and John Woodman
Money Laundering Regulations 2007 (SI 2007 No 2157) - Money Laundering (Amendment) Regulations 2012 (SI 2012 No 2298) - Fit and proper test - Deliberately under-declared income - Rehabilitation