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Read more about TaxWatch’s work, including reports, analysis and comment pieces.

Sweet Deception: £4.4bn tax evasion leaves a sour taste for HMRC

NAO calls out HMRC for not having a strategic plan on tax evasion.

Unveiling the latest Box office smash hit: Creative industry tax relief reach record highs

Record levels of tax relief claimed by the creative industries sector in 2023. The reliefs are now dominated by fewer, extremely large, claims for film and ‘high-end’ TV programmes. TaxWatch questions whether these reliefs offer good value for money given the profitability of expensive productions in light of changes to the Audio Visual Expenditure Credit.

The SME R&D tax relief scheme: lessons in how not to implement a tax relief

Once again, the National Audit Office qualified HMRC’s accounts due to a “material level of error and fraud in Corporation Tax research and development reliefs”. Whilst the good news is that the estimated error rate within the relief is coming down it remains unacceptably high. It has taken years for HMRC to admit there were problems, despite plenty of warnings, and action has been too slow to avoid the situation getting totally out of hand.

Mining the gap

TaxWatch analyses the latest tax gap data and examines manifesto pledges to narrow the gap to see whether they represent credible plans to increase tax revenues

HMRC’s 2024 Tax Gap report: Amount of tax going unpaid hits record high at £39.8bn in 2022-23

TaxWatch analyses the latest Tax Gap publication, noting it has reached £40bn in 2022-23 yet still doesn’t cover offshore matters

TaxWatch’s summary of the UK General Election party manifestos

TaxWatch reflects on the party manifestos for the upcoming General Election

The uncertain future of the UK’s Digital Services Tax

TaxWatch reflects on the Liberal Democrat proposal to hike Digital Services Tax

New age related Personal Allowance – rolling back the years?

Conservative Party to re-introduce age related allowances: TaxWatch’s thoughts on the proposal

What happens to the Finance Bill now an election’s been called?

The abrupt end to the Parliamentary session leaves several key Finance Bill clauses to the final washup day.

Can’t or won’t? HMRC’s lack of openness with recent FOI requests

HMRC is being elusive about the amounts due on specific offshore compliance penalties, providing confusing answers to Freedom of Information requests.

Will £51m really fix HMRC’s customer service helpline?

The Treasury’s additional funding for HMRC customer service is just a sticking plaster over an ingrained problem that needs a longer-term strategy and consistency of funding to resolve.

Are we nearly there yet? In search of the elusive offshore tax gap

HMRC now says offshore tax gap data will be published in June 2024, two years after the government announced it and a year after the information was due.