Research and analysis
This research explored the experiences of tax avoidance scheme users.
Published 23 April 2020
From:
Ref: HMRC Research Report 582PDF, 1.24MB, 48 pages
This research sought to gather insight into scheme users’ decision-making, their experiences of the settlement process, and any implications of this experience for their future compliance intentions.
Twenty in-depth interviews were conducted with users of tax avoidance schemes who had settled their affairs with HMRC. Fieldwork took place between February and March 2017.
Published 23 April 2020
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