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Publicising the names of tax evaders was controversial when it was introduced. See for example the debate between our editor and deputy editor 'Naming and shaming' 30 April 2009 page 406. Although there are doubts about its effectiveness its built-in safeguards including exemption for full penalty abatement £25 000 de minimis and application only to deliberate defaulters mean that broadly speaking it catches the right people.
The position for the national minimum wage (NMW) is different. I have long had concerns about the almost complete lack of safeguards there – see my column ‘A name too far’ 18 August 2016. I was pleased when naming was paused in 2018 for a review but the outcome of that review has not fundamentally changed the position. There is still no defence for innocent error and the de minimis (now £500) is not for...
