Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

This week's opinion

16 August 2016
Issue: 4563 / Categories: Comment & Analysis

A name too far?

How far should the state go in naming and shaming those who fall foul of the rules? There is mechanism under which the names of serious tax defaulters can be published. Checks and balances are built in including giving people the opportunity to come clean to avoid being named and there is a reasonable de minimis limit.

But I am concerned about the equivalent rules for the national minimum wage. Employers who exploit their workers deserve all they get but the rules for publication are not confined to such abuses. Take the list released on 11 August . Looking at the first four names in the list the average amount owed to each employee is £3 318 £82 £42 and £117. Clearly there was something serious wrong in the first case but the others? Surely these are minor errors in dealing with...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon