In an article published by Taxation magazine, Rachel Cook examines how HMRC’s new whistleblower reward scheme could reshape the tax risk landscape.

With financial incentives encouraging insiders to come forward, scrutiny may increasingly originate from within organisations, rather than solely through routine compliance activity.

The message for advisers and clients is clear: technical accuracy alone is no longer sufficient. Robust governance, clear documentation, and timely strategic decision making are essential to ensure tax positions remain defensible.

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Please note this article is behind a paywall.