Tax fraud call to arms

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. What is the UK's tax gap in 2019/20, and what is the equivalent in cash terms?

  2. In what two emerging ways is tax fraud being tackled?

  3. Which of the following entities does the European Council's DAC 6 directive not target?

  4. What does HMRC have the power to require from taxpayers and intermediaries?

  5. Which special power does HMRC possess in its pursuit of tax fraudsters?

  6. Which new power has HMRC been granted and what unusual feature does it boast?

  7. What ought the UK to develop if tax fraud is to be more successfully rooted out?

  8. What makes the corporate offence of failure to prevent the facilitation of tax evasion different to other classic corporate offences?

  9. How many prosecutions have been brought for the corporate offence under the Criminal Finances Act 2017?

  10. What is HMRC's largest fine to date?

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