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But early studies suggest there could be a connection

Margaret Hodge said: The department [HMRC] has also failed to challenge properly those UK tobacco manufacturers who do not do enough to tackle avoidance of UK tax by supplying more of their products to European countries than the legitimate market. HMRC did plan to launch a new project to combat manufactures for over-supplying tobacco products to high-risk

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The measure would not have an impact on federal tax rules