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.

The practitioner wished to draw the remaining balance on the ISA as fees and then reclaim the VAT payable from HMRC. HMRC had confirmed they would be content to refund the VAT, but did this refund need to be paid into the ISA account (thereby attracting AV fees)?

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