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December 16th, 2022

Walk of shame: HMRC’s increasing use of ‘name and shame’ (Part two)

This is the second part of this article. For the first part, please read here Tax avoidance scheme promoters Background Perhaps some of the most severe name and powers provided to HMRC have recently been given in relation to tax scheme promoters under the DOTAS provisions under new FA 2004, s316C (“DOTAS name and shame”) […]

December 16th, 2022

Walk of shame: HMRC’s increasing use of ‘name and shame’ (Part one)

Introduction One of the more ‘memorable’ scenes in the epic TV series Game of Thrones was Cersei Lannister’s Walk of Shame. In season five, Cersei is paraded across King’s Landing by the High Sparrow, as punishment for an incestuous relationship. Where Cersei had instead been accused of fudging her tax return or, even worse, had promoted […]