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The post-election (anti-avoidance) enforcement landscape

Speed read
Labour’s policy paper Labour’s Plan to Close the Tax Gap sets out the presumed-future-government’s approach to recovering at least a portion of the £36bn of tax that goes uncollected each year. The target is the same old foe: large businesses, the internationally mobile, the offshore tax industry, avoidance and evasion. But which of the two big ideas running through the policy will dominate: the desire to set an example and deter avoidance with more penalties and criminal prosecutions? Or the basic ‘invest-more-to-recoup-more’ thinking that aims to invest in HMRC capacity?

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