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HMRC says more than 45bn of tax revenue has been lost through tobacco smuggling since the 2000/2001 tax year

Vaahtovuo J, Munukka E, Korkeamaki M, Luukkainen R, Toivanen P

Department of Health and Human Services, Public Health Service, National Institutes of Health Niu SR, Yang GH, Chen ZM, Wang JL, Wang GH, He XZ, Schoepff H, Boreham J, Pan HC, Peto R

Do All Cigarette Brands Have 20 Cigarettes per Pack

In the limited instances in which it conducted audits of manufacturer-distributors, it did not obtain sufficient documentation to confirm that those costs are correct, and its staff could not recall using subpoenas to compel taxpayers to provide documentation when they do not do so