Margaret Hodge, the chair of the Public Affairs Committee has said the HMRC are "behind the times" when it comes to tax avoidance schemes.
Speaking to Daybreak she said it was a "cat and mouse game", with those who exploit legal loopholes, always one step ahead.
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If the UK position is rejected, the Government could be faced with a choice between remaining in the Customs Union or accepting a hard Irish
The size of the proposed penalty has not been disclosed.
Walter Leroy Moody became the oldest US inmate put to death since executions resumed in the US in the 1970s.