S L Wines Ltd v HMRC [2015] UKFTT 575 (TC)

S L Wines Ltd v HMRC [2015] UKFTT 575 (TC) Acting for the Appellant, Money Laundering Regulations 2007, wholesaler of spirits in bond for cash, high value dealer whether in breach of the Regulations, whether maximum penalty imposed appropriate, because maximum penalty imposed on the basis that the breach was deliberate and it was not proved that it was.