https://www.gov.uk/guidance/tax-avoidance-penalties-appeals-and-publishing-details-of-enablers
Identify tax avoidance enabler penalties and when to appeal - GOV.UK
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
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https://econpapers.repec.org/article/eeepubeco/v_3a238_3ay_3a2024_3ai_3ac_3as0047272724001312.htm
EconPapers: Rounded Up: Using round numbers to identify tax evasion
By Robert Breunig, Nathan Deutscher and Steven Hamilton; Abstract: Australian taxpayers display a clear preference for round numbers for end-of-year tax...
round numbersidentify taxeconpapersroundedusing