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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.3 Penalties /Civil penalties relating to VAT / V5.324 HMRC power to publish information about deliberate tax defaulters
Commentary

V5.324 HMRC power to publish information about deliberate tax defaulters


Part V5 Compliance, enforcement and appeals

FA 2009, s 94 provides HMRC with power to publish information about any person if both of the following conditions are met:

  1. Ìý

    •ÌýÌýÌýÌý in consequence of an investigation conducted by HMRC, one or more relevant tax penalties is found to have been incurred by the person

  2. Ìý

    •ÌýÌýÌýÌý the potential lost revenue in relation to the penalty, or the aggregate of the potential lost revenue in relation to each of the penalties, exceeds £25,000

The following are relevant tax penalties for the purposes of FA 2009, s 94:

  1. Ìý

    •ÌýÌýÌýÌý a penalty under FA 2007, Sch 24, para 1 (inaccuracy in taxpayer's document) in respect of a deliberate inaccuracy on the part of the person

  2. Ìý

    •ÌýÌýÌýÌý a penalty under FA

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