Eliza Lockhart’s whistleblowing research informs UK government policy

In her November Budget statement, the UK’s Chancellor announced a “strengthened reward scheme for informants who provide valuable information which allows HM Revenue and Customs (HMRC) to tackle high-value avoidance or evasion, modelled on the US scheme”, with a new portal for reporting available. The government statement reads “…For cases where tax over £1.5 million is recovered, HMRC will pay rewards up to 30% of the additional tax collected that would otherwise have gone unpaid.”

In the lead-up to the budget announcement, media, including the Financial Times, Business Matters and City AM, trailed the initiative, referring to case studies that are unique to Eliza Lockhart’s SOC ACE paper on the role of financial rewards for whistleblowers in the fight against economic crime. Her research was also cited directly in the new UK Anti-Corruption Strategy as evidence underpinning the new policy.