[CH190688] CH190688 – Publishing details of deliberate tax defaulters: The publication questions: Question 3 – Was this relevant penalty found as a consequence of an investigation: Is there a single investigation or more than one
We can only publish a person's details if we can answer ‘yes’ to all five publication questions at CH190620.
It is necessary when considering question 3, see CH190682, to establish whether there is a single investigation or more than one investigation. This is important because we can only consider publishing the details involved in each single investigation and we cannot add the details of several investigations together when deciding whether we can publish.
We may carry out an investigation into
•one particular type of tax or duty, for example, a VAT assurance visit, or