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 discharged bankrupt was dissatisfied at receiving a tax bill for the higher rate liabilities on his annuities which had previously vested in his estate in bankruptcy. Is the estate liable to the higher rate tax payable on an annuity where it has received the annuity net of basic rate tax?

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