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HMRC targets enablers of tax evasion

12 October 2021 / Michelle Sloane , Alice Kemp
Issue: 4812 / Categories: Comment & Analysis
Target on enablers

Key points

  • HMRC is investigating 153 suspected enablers of tax evasion which include unregulated tax advisers among other professionals.
  • There is great variation in the definition of ‘enabler’ between countries.
  • HMRC is increasingly looking to international co-operation to bolster its domestic anti-tax evasion policy.
  • HMRC may use its wide-ranging criminal powers against tax advisers who enable evasion.

Tax evasion is becoming ever more complex and international in nature. Those that are complicit in tax crime often need the assistance of third-party enablers. Perhaps not surprisingly therefore HMRC’s fraud investigation service is now focusing on all links in the tax evasion supply chain coming down just as hard on those enabling or facilitating tax crime as on those committing the crime.

On 14 May 2021 in response to a Freedom of Information Act 2000 request HMRC confirmed that it was investigating 153 suspected ‘enablers of tax...

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