TC09647 - [2025] UKFTT 01124 (TC)

Case Number:TC09647

Appeal reference: TC/2024/04755

MONEY LAUNDERING - Breach of registration requirements in terms of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 - whether penalty should be imposed - yes - HMRC Guidance whether Gateway account should be checked - yes - whether penalty was proportionate - yes - appeal dismissed.

Judgment date: 19 September 2025

Before

JUDGE ANNE SCOTT

MEMBER IAN SHEARER

Between

ASHLEY MATHEWS T/A COAST & COUNTRY

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

The hearing took place on 22 August 2025 via the Tribunal video platform.  

Representation:

For the Appellant: Chistopher Rupp, Rupp & Fraser

For the Respondents: Joshua Gyasi, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION