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Is HMRC targeting lawful tax avoidance and criminalizing it via the back door?

A general view of the sign for the Government department of "HM Revenue and Customs" in Westminster.
Photo: Oli Scarff/Getty Images

Incentivizing whistleblowers to target lawful tax planning practices is inherently problematic, says Martin Kenney.

HM Revenue and Customs (HMRC) has recently announced that it intends to incentivize whistleblowers to pass on information about large-scale tax avoidance schemes (of the type often employed by major corporations). I see this as a concerning shift in policy that risks confusing distinctions in UK tax law.

While combatting