[CH190620] Publishing details of deliberate tax defaulters: The publication questions: Overview
To decide whether the law allows us to publish the person's name and other details, we must consider five questions. In this guidance we call these the publication questions.
You must examine the facts of the case to give a ‘yes’ or ‘no’ answer to each question. We can publish the person's details only where we can answer ‘yes’ to all five questions.
Work through the publication questions in the order below. This should save time because if the answer to any of the publication questions is ‘no’, we cannot publish the person's details and therefore do not need to consider the later questions.
Consider the first four questions for each penalty.