Tackling Tobacco Duty Evasion: UK Landlords, the New Enforcers

    View Authors May 2017
    Certain proposals in the HMRC consultation document “Sanctions to tackle tobacco duty evasion” (the “Consultation”) appear to provide incontrovertible evidence that the government is extending what appears to be an unofficial policy of outsourcing law enforcement to reluctant “enforcers”, in this case, landlords of UK property.

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