S L WINES LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS
 Lloyd's Rep. FC 185
FIRST-TIER TRIBUNAL((TAX CHAMBER))
Before Judge Walters
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 £5,000 imposed – Whether breach deliberate.