Tax fraud and the enablers

HMRC increased the number of criminal cases it opened for tax fraud by 49% last year.

The year ending 30 June 2023 saw the total of criminal cases commenced for tax fraud rise from the previous year’s figure of 63 to 94. It is a sizeable increase – and a notable one as HMRC uses criminal charges only for the most severe cases of tax evasion.

HMRC’s priorities

This rise in criminal cases can be seen as an indicator of HMRC’s priorities. At a time when the two main political parties have made efforts to combat tax evasion a theme of their general election campaigns it could also be viewed as a sign of things to come.

The Labour party set out plans to tackle the £36bn tax gap – the difference between the amount of tax owed and the amount that is actually collected – while...