The FT has a 'long read' article this morning entitled
The prospect of [new laws] also prompts concerns about who the targets might be. “If you ask people [in HMRC’s criminal investigations unit] who they want to prosecute, Joe the plumber or captains of industry, they will always say captains of industry,” says Ray McCann, a former senior tax inspector who is now a tax adviser at New Quadrant Partners. “But the scale of that task is monumental.”The authorities tend to attempt “a generational case of a big target” but “these things are just so enormously resource-intensive that the Revenue just don’t have the staff to do it, and a jury needs to be convinced”. As a result, Mr McCann says, “the Revenue has always picked and will always pick on softer targets where fraud may be easier to prove”.