Anonymised Anti-Money Laundering (AML) case studies, to assist members in reviewing AML policies and procedures, are available on our enforcement notices page – click here.

A bankrupt is pressing for the return of funds surplus to the estate in bankruptcy, however, there is a potential CGT liability. The bankrupt’s accountant assesses that this will be offset by tax reliefs, however the practitioner is unsure if this will be the case.

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