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More Stick, Less Carrot?

Richard Clarke and Jennifer Knowlson review HMRC's Business Plan for 2009/10, which emphasises the renewed focus on combating avoidance, fraud and non-compliance

 
Richard Clarke and Jennifer Knowlson review HMRC's Business Plan for 2009/10 which emphasises the renewed focus on combating avoidance fraud and non-compliance
 
At the heart of HMRC's vision is the determination to close the 'tax gap': that is the gap between what is paid and what HMRC believes ought to be paid. There may be a number of different behaviours that explain why some people pay less than is expected of them ranging from simple ignorance of the legal requirements at one extreme to deliberate and organised evasion at the other. The recently published HMRC Business Plan explains a clear strategy for the Department that shows a renewed determination...

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