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<p>The yield is the total financial impact flowing from HMRC interventions in relation
to landfill tax, as recorded on HMRC management information systems. It includes additional
tax paid to HMRC, tax losses prevented, financial penalties and estimated additional
future tax flowing from the interventions.</p><p> </p><p>The risks that this yield
flowed from were mainly suspected evasion or avoidance of landfill tax, but also include
situations where interpretation of the law is disputed by HMRC and the tax paying
entity.</p>
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