Jonathan Fisher QC 18 Red Lion Court writes on making a suspicious activity report in a Hansard case following Bowman v Fels
The case of Bowman v Fels2005 EWCA Civ 226 decided by the Court of Appeal on 8 March 2005 is extremely important for tax professional advisers because it narrows the circumstances in which professional advisers are required to make a suspicious activity report (SAR) under the anti-money-laundering legislation set out in Part 7 of the Proceeds of Crime Act 2002 (POCA). The object of this article is to consider whether Bowman v Fels impacts on the obligation of a barrister and solicitor to make a SAR when representing a taxpayer who is seeking to make a voluntary disclosure...
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Jonathan Fisher QC 18 Red Lion Court writes on making a suspicious activity report in a Hansard case following Bowman v Fels
The case of Bowman v Fels2005 EWCA Civ 226 decided by the Court of Appeal on 8 March 2005 is extremely important for tax professional advisers because it narrows the circumstances in which professional advisers are required to make a suspicious activity report (SAR) under the anti-money-laundering legislation set out in Part 7 of the Proceeds of Crime Act 2002 (POCA). The object of this article is to consider whether Bowman v Fels impacts on the obligation of a barrister and solicitor to make a SAR when representing a taxpayer who is seeking to make a voluntary disclosure...
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