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Inadequate customer due diligence — no right of action?

United Kingdom - August 6 2021 The case was brought by the first claimant, Michelle Lennon, against the solicitors’ firm, representatives of a late partner at that firm and the…

Taxpayer Notices — not a fishing expedition

United Kingdom - July 2 2021 Perring v Commissioners for HM Revenue and Customs [2021] UKFTT 110 concisely illustrates the parameters of HMRC’s powers to issue taxpayer notices…

Online marketplaces to man the frontline against VAT fraud

European Union, United Kingdom - May 6 2021 The fight against online VAT fraud has come into sharper focus during the pandemic, as consumers have increasingly shifted their custom online. In a…

Financial Institution Notices: What do they mean for banks and building societies?

United Kingdom - March 26 2021 On 3 March 2021, HMRC confirmed that it will be expanding its civil information powers by introducing ‘Financial Institution Notices’ (‘FINs’). These…

Third parties to forfeiture proceedings: To be involved, or not to be involved?

United Kingdom - March 23 2021 Mr Arthur Dent, 90, retired to Spain in 1990; his family remained in the UK. In 2019, his eldest granddaughter was due to marry in…