naming and shaming

But first taxpayers not expected to be exposed until 2011

HMRC: addresses will not be published, if possible

PADDY HARTY relates the Irish experience of publicising the names of tax defaulters

But institute insists new HMRC power must not be abused

Department aiming to recoup £2.4bn

RICHARD CURTIS and ALLISON PLAGER offer arguments for and against publishing the names of defaulting taxpayers

Penalised tax defaulters' details will appear online