Commentary

V5.360D Publication of deliberate tax defaulters

Part V5 Compliance, enforcement and appeals

V5.360D Publication of deliberate tax defaulters

V5.360D Publication of deliberate tax defaulters

Introduction

With effect from 1 April 20101, HMRC may publish information about any person if2

  1.  

    (a)     following an HMRC investigation, one or more “relevant tax penalties” is found to have been incurred by the person, and

  2.  

    (b)     the related potential lost revenue3 exceeds £25,000.

A “relevant tax penalty is4

  1.  

    (i)     a penalty under FA 2007 Sch 24 para 1 (inaccuracy in taxpayer's document – see V5.345) in respect of a deliberate inaccuracy on the part of the person;

  2.  

    (ii)     a penalty under FA 2007 Sch 24 para 1A (deliberate supply of false information or deliberate

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