Guidelines on the Money Laundering Legislation for Tax Advisers
- 5 Judicial Proceedings Exemption from Reporting
- 5.1 What does judicial proceedings mean in practice
- 5.2 Could this extend to compliance activities?
- 5.3 What about consulting activities
- 5.4 How does this impact on qualifying disclosures in the context of Revenue audits?
- 5.5 What about other advisory work
- 5.6 What is the position for work on tax warranties and indemnities
- 5.7 Flow Chart
- Appendix 1 - Meaning of Suspicion
- Appendix 2 - Making Reports to An Garda Síochána and Revenue