{"id":2875,"date":"2026-08-24T02:08:07","date_gmt":"2026-08-24T02:08:07","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2875"},"modified":"2026-08-24T02:08:11","modified_gmt":"2026-08-24T02:08:11","slug":"big-fish-by-mike-lewis","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/big-fish-by-mike-lewis\/","title":{"rendered":"Big fish by Mike Lewis"},"content":{"rendered":"\n

HMRC\u2019s compliance strategy is under the spotlight, says TaxWatch\u2019s Mike Lewis<\/em>.<\/p>\n\n\n\n

The UK is in a fiscal tight spot. The Chancellor has promised to raise an additional \u00a37.5 billion over the next four years by boosting HMRC compliance efforts. The Autumn Budget is likely to see more measures intended to make this number go up: perhaps extra compliance funding, new powers, additional anti-avoidance legislation.<\/p>\n\n\n\n

None of this is new. Successive governments have looked to the tax gap, rightly, as a way to balance the books without raising taxes. What matters is how it\u2019s done. As a recent address to the Chartered Institute of Taxation by ex-FIS head Simon Yorke reminded us, the \u2018strategic intent\u2019 of HMRC\u2019s compliance efforts has varied over time: from the \u2018volume crime\u2019 approach to criminal enforcement targets in the 2010s; through to prioritizing defences against non-compliance such as tightening VAT registration to counter carousel fraud; and resourcing the long, complex, cross-border investigations needed to boost compliance yield from small numbers of highly lucrative \u2018whales\u2019 like Bernie Ecclestone.<\/p>\n\n\n\n

It remains to be seen how HMRC\u2019s promised \u00a31.7bn of additional compliance funding and 5,500 new compliance officers are going to be deployed. This year\u2019s tax gap publication, however, put the spotlight squarely on one area: small business non-compliance, now responsible for 60% of the tax gap, according to HMRC.<\/p>\n\n\n\n

Download the full article below:<\/p>\n\n\n\n