Administration and Appeals: Naming and shaming

Administration and Appeals: Naming and shaming

HMRC announced that individuals and companies who deliberately evade taxes from 1 April 2010 face having their name address and 'details of their evasion' made public. The Finance Act 2009 s 94 (Appointed Day) Order SI 2010/574 appoints 1 April as the day on which FA 2009 s 94 allowing HMRC to publish the details of deliberate tax defaulters comes into force.

'It is planned that names will be published on HMRC's website. Because this measure will only be applied for periods starting from 1 April 2010 it is not expected that any names will be published before the first half of 2011 ' HMRC said.

'Taxpayers who may be named are those who have deliberately evaded tax of more than £25 000 in total. If taxpayers make a full disclosure of any tax wrongs without delay they can...