I suspect it’s largescale fraud they’re after,
Going back many years ago when there was a big hoo ha about Vodafone/Starbucks etc.. not paying tax... The Gov responded with we will name and shame "non taxpayers" . And they did. Problem was though..although Voda/Star where not paying tax (and thats what prompted all the attention) , or really not much, they did actually pay what they where legally obliged too. HMRC did produce a weekly name and shame list too. As you can guess there where no large companies on it, it was stuff like... Jackies Hairdressing Salon............outstanding £2,500, Billy Macs builers...............outstanding £4,500............... etc.... This was actually a Media response to large Companies paying a very small percentage of tax, but it satisfied the masses.
The article you have linked now, says this.......................
You can bet your bottom dollar they aint going after no big companies, who after all get their own special deals and get to sit down and discuss with HMRC what they're gonna pay. They'll go after every payment they've spent out, like i said before........... everyone will know soon exactly what "adversly affected" means. And its simple, it will be what they decide and if anyone thinks losing a few jobs is "adverse", well we'll see...........
The other one i see gonna be a massive "flag up" is the "Bounce back loans"................ Buisnesses getting a loan because its cheap ? Of course it will still have to be repaid, of course HMRC will expect the amount of the loan to be reflected in Business Investment if its not, and if the figures (repayment) don't match up with what the business was doing before............. just sit back and watch the carnage that will result.