The vulnerability of Her Majesty's Revenue & Customs to penetration by criminal actors

Jonathan Fisher

Journal of Money Laundering Control, 2012, vol. 15, issue 2, 153-161

Abstract: Purpose - The purpose of this paper is to consider whether HM Revenue & Customs systems are vulnerable to penetration by organized criminals. Design/methodology/approach - The paper is a review of available material published in hard copy and on the internet. Findings - The paper finds that HM Revenue & Customs systems are vulnerable to penetration by organized criminals in a number of ways. Theft by employees, fraud perpetrated by external criminals and money laundering are particular vulnerabilities. Research limitations/implications - The paper is an invite to the House of Commons Public Accounts or Treasury Select Committee to investigate HM Revenue & Customs' vulnerability to penetration by organized criminals. Social implications - The paper identifies the need to reduce monies lost by HM Treasury. Originality/value - This is the first study, to the author's knowledge, of a holistic approach to the issue of HM Revenue & Customs systems' vulnerablity to penetration by organized criminals.

Keywords: HM Revenue & Customs; Organized criminals; Penetration; Systems; Fraud; Employees; Money laundering (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jmlcpp:13685201211218153

DOI: 10.1108/13685201211218153

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