This usually works like this: company doesn&#x27;t pay tax, HMRC has to spend lots of money to prosecute them, company settles to pay a fraction of the tax. Doesn&#x27;t seem fair to me but HMRC already spent lots of money and to get them to pay it all up they would have to spend even more so in the end they would get less making them willing to compromise.<p>Doesn&#x27;t this crate an incentive for companies not to pay tax? Worst case scenario is you have to pay a fraction of that tax later.