By Lars Mucklejohn The value of HMRC tax penalties surged by 25 per cent between 2022 and 2023 to its the highest level on record, new data shows, as the government faces criticism for unfairly fining struggling businesses. HMRC imposed £851m in penalties between November 2022 and October 2023, up from £681m in 2021/22, according to data obtained by accountancy firm UHY Hacker Young through a freedom of information request. The value of tax penalties has risen consistently over the last three years. Sean Glancy, a partner at Hacker Young, said these fines could be an “easy win” for the governm…