Acting as a regulator and enabler
A HMRC case study

Below is a list of Business Case Studies case studies organised alphabetically by company. To view more companies, please choose a letter from the list below.

Page 5: The Inland Revenue as regulator

As a regulator, the Inland Revenue seeks to ensure that people or organisations do not and cannot evade their obligations (e.g. to pay a tax) or falsely claim entitlements (e.g. to a particular grant, allowance, or tax credit). The Inland Revenue has a social responsibility to help those willing to meet their obligations. It also operates procedures designed to detect and penalise cheats who fail to pay what they owe, or try to claim more than they are entitled to. This is a vital part of the Inland Revenue's work; it should ensure fairness and a level playing field. Heavy fines and even imprisonment for tax evaders and cheats have a part to play in sustaining overall public confidence in, and support for, the tax system.

HMRC | Acting as a regulator and enabler