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HM Revenue and Customs (HMRC) and Border Force published a comprehensive strategy for tackling tobacco smuggling in 2011 to address the source, supply and demand for illicit tobacco products in the UK.
The strategy has been boosted by a £25 million reinvestment from the government’s 2010 Spending Review which is aimed at tackling organised crime, tax evasion and avoidance.
HMRC estimates the size of the illicit market using tax gap data which is reported annually, each autumn.