LLR: Financial Crime

General Editor: Karl Laird</br> Editorial Advisory Board:</br> Professor Peter Alldridge</br> Professor Jeremy Horder</br> Professor David Ormerod QC</br> Professor John R Spencer</br> Anthony Arlidge QC</br> William Clegg QC</br> Colin Nicholls QC</br> Nicholas Purnell QC</br> Case reporters and commentators:</br> Academic:</br> Dr Colin King</br> Dr Karl Laird</br> Dr Sarah Wilson</br> Practitioner:</br> Jonathan Barnard</br> Andrew Bodnar</br> Sarah Clarke QC</br> Susannah Cogman</br> Rachel Cook</br> Eleanor Davison</br> Katherine Hardcastle</br> William Hays</br> Bryan Heaney</br> Nichola Higgins</br> Shula de Jersey</br> Paul Jarvis</br> Nicholas Johnson QC</br> Nicholas Medcroft QC</br> James Purchas</br> Esther Schutzer-Weissman</br> Henry Skudra</br> Andrew Smith</br> Nicholas Yeo

Document

S L WINES LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS

[2016] 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.

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