A6.110 Deterrents

HMRC are increasingly determined to identify and penalise those who do not comply. As well as increasing the number of staff carrying out compliance checks, etc, they have introduced deterrents such as behaviour-based penalties, whereby those who deliberately conceal their tax liabilities, and those whose irregularities are related to offshore income or assets are subject to higher penalties, as well as deterrents such as naming and shaming. Under the latter provisions, HMRC have been able, with effect from 1 April 2010, to publish the names and details of individuals and companies who are penalised for deliberate defaults leading

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