This book is the final part of the Project Zacchaeus report and corresponds to the Closing phase of the project. The author completes his analysis of the performance of HM Revenue & Customs (HMRC) as the national tax collection authority for the United Kingdom based on his own experience as both an individual UK Taxpayer and the Sole Direct of a small company, Telematique Limited, registered in England & Wales. Part 1 examined how HMRC sets its priorities and deploys its resources while Part 2 examined the competence of HMRC in comparison to the US federal tax collection authority, the Internal Revenue Service (IRS). Part 3 focused on how HMRC is coping with Globalization by looking at how successful HMRC has been in enforcing UK legislation for taxing corporations on their profit. In this final part we start by examining aspects of the system of penalties that HMRC has been deploying against UK taxpaying entities ever since UK legislation allowed it to do so. We then expand our analysis to cover other related subjects: In Section 3 we examine the different pieces of UK legislation which over the years have empowered HMRC to issue Notices of Penalty Determination (NPD). In Section 4 we construct a profile for the Average UK Trader in terms of the revenue earned, the profit made and the taxes paid. In Section 5 we apply a modeling technique from Project Management called WHAT-IF Scenario Analysis to analyze how AUKSB Limited (a hypothetical entity) would be impacted if HMRC were to target it in the same way that HMRC has been targeting Telematique Limited.In Section 6 and Section 7 we examine two different aspects of HMRC's Penalty Notices Campaign against the UK taxpaying community starting with the profitability of such a campaign. We then examine another high-profile campaign launched by HMRC, the Whistleblower Campaign, which HMRC copied from the IRS then crudely launched it against the UK Taxpaying community. In Section 8 we examine the Project Management dimension of initiating, planning, executing, monitoring & controlling a campaign such as HMRC's Penalty Notices Campaign targeting over 32 million entities across the whole of the British Isles.In Section 9 we examine the impact of HMRC's Penalty Notices Campaign and HMRC Whistleblower Campaign on the organizational reputation of HMRC. In this Section we introduce the concept of Brand Equity as a means of measuring the reputation of an organization.In Section 10 we test the hypothesis that HMRC discriminates positively in favour of an elite group of 800 - 2000 or so large UK companies while discriminating negatively against small UK businesses which do not have the resources or expertise to stand up to HMRC.In Section 11 we examine an important issue that was highlighted during Plaintiff's testimony before Judge Barbara Mosedale at the Royal Courts of Justice in London on 2-Dec-2015, namely whether HMRC has a common law Duty of Fairness as an organ the UK government.In Section 12 we examine the compliance and quality assurance functions of HMRC in light of the Plaintiff's actions against it in the First Tier Tribunal of HM Courts and Tribunals Services and how these HMRC functions interacted and the value they added.In Section 13 we test the hypothesis of whether it would be in the national interests of the United Kingdom to abolish HMRC and outsource the management of the UK's tax affairs to a more competent national tax collection authority such as USA's Internal Revenue Service (IRS).In Section 14 we examine the Plaintiff's Appeals against HMRC to the First Tier Tribunal (TAX CHAMBER) beginning with how they started in October 2013 through to the hearing in London on 2-Dec-2015 and ending with Judge Barbara Mosedale pronouncing the Tribunal's decision on 18-Jan-2016.Section 15 contains the Appendices and Section 16 contains the References & Exhibits, while Section 16 is a brief biography of the author.