Naming and shaming: learning module

Andrew Goodall

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.

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...

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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.

The guidance says: ‘A person can avoid having details of their deliberate defaults...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: