ONLINE TAX REBATES LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS
[2018] Lloyd's Rep. FC Plus 24
FIRST-TIER TRIBUNAL (TAX CHAMBER)
Before Judge Anne Redston, and Mr Michael Bell
Money Laundering Regulations 2007 (SI 2007 No 2157) Regulation 7 - Tax relief claims - Meaning of "firm" - Meaning of "tax adviser" - Customer due diligence - Reliance on third parties - Whether penalty proportionate - Low risk.