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Naming and shaming: learning module

A new online learning module is intended to raise awareness of HMRC’s power (contained in FA 2009 s 94) to publish the names and other details of people who are penalised for deliberately evading more than £25 000 of tax and who do not fully cooperate with a tax investigation.

‘Publishing Details of Deliberate Tax Defaulters’ available via www.lexisurl.com/1mhxV sets out the circumstances in which HMRC may ‘name and shame’ defaulters the time limits for publication and who decides whether publication goes ahead.

The guidance says: ‘A person can avoid having details of their deliberate defaults published by making a full and complete unprompted disclosure of their deliberate defaults before we start a compliance check; or making a full and complete disclosure at the start of our compliance check and thereafter co-operating fully.

‘If they earn the full penalty reduction for quality of disclosure for...

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