JACKSON GRUNDY LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS
[2016] Lloyd's Rep. FC Plus 29
FIRST-TIER TRIBUNAL (TAX CHAMBER)
Before Judge Howard M Nowlan, and Carol Debell
Money Laundering Regulations 2007 (SI 2007 No 2157) - Excessive penalty - Mitigation - Proportionality of penalties