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26 May 2009 / Paddy Harty
Issue: 4207 / Categories: Comment & Analysis , naming and shaming , Admin
PADDY HARTY relates the Irish experience of publicising the names of tax defaulters

KEY POINTS

  • The Republic of Ireland has publicised the tax defaulters’ names since 1983.
  • The use of tax amnesties.
  • Information included on the tax defaulters’ list.
  • Unrepresented taxpayers may be at a disadvantage.

HMRC’s recent announcement in the Budget of their intention to name and shame deliberate tax defaulters where the loss of tax is greater than £25 000 has left many taxpayers and tax commentators wondering what effect this will have in the years ahead.

In the absence of a crystal ball Ireland may provide the answer as it has had a tax defaulter publication regime with no de minimis limit since 1983.

So what has been the effect of the publication campaign that has run for over a quarter of a century on defaulting taxpayers and on the coffers of the Irish Revenue?

The...

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