Correcting the tax gap

Annis Lampard and Mike Pape on how HMRC investigates failure to comply with UK tax obligations

In these unprecedented times, Covid-19 has had a myriad impact on all of our lives. The UK government acknowledged the additional stresses on taxpayers early on in the pandemic when it acted swiftly to ease their burdens. For example, HMRC offered to suspend many enquiries, defer certain tax payments and extend certain statutory appeal deadlines.