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Behavioural penalties reform

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1. Qualitative research into the behavioural impact of the penalties regime for benefit fraud and error
2. Tackling tax adviser facilitated non-compliance
3. Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
4. Early impacts of penalty reform on VAT-registered businesses
5. Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance