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Compliance: Suspended penalties and behavioural change

Category Technical Articles
AuthorTechnical Department
Article by Simon Wilks, tax partner and leader of the PwC tax investigations network, and Susan Bradshaw, senior tax manager. This article appeared in the December 2008 issue of Tax Adviser. Will HMRC influence taxpayers' behaviour when they use their new power to suspend penalties? The authors consider the possibilities.

December 2008 by Simon Wilks and Susan Bradshaw

Technical Department
020 7235 9381


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