S L WINES LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS
[2016] Lloyd's Rep. FC Plus 6
FRIST-TIER TRIBUNAL (TAX CHAMBER)
Before Judge John Walters QC, and Mr Roland Presho, FCMA
Money Laundering Regulations 2007 (SI 2007 No 2157) - Wholesaler of spirits in bond for cash - High value dealer - Whether in breach of the Regulations - Maximum penalty of GBP5,000 imposed - Whether breach deliberate