www.kingsleynapley.co.uk/insights/blogs/criminal-law-blog/estate-agents-come-under-the-hmrc-spotlight
united-kingdom.taylorwessing.com/en/insights/residential-property-update-march-2019
See also:
www.eversheds-sutherland.com/global/en/what/articles/index.page?ArticleID=en/Litigation_Support/estate-agency-aml