HMRC investigations of wealthy ‘tax dodgers’ halve in five years

The drop in civil inquiries by fraud unit sparks criticism that the authority's use of its powers of enforcement are waning

The number of civil investigation cases opened by a HM Revenue and Customs (HMRC) fraud unit investigating offshore, corporate and wealthy taxpayers has fallen by more than half in five years, figures reveal.

The Observer reported last month that HMRC has not charged a single company under landmark legislation to crack down on tax evasion. Campaigners warned that HMRC was undermining its own deterrents by failing to use its criminal enforcement powers.