Naming and shaming of offenders
£25,000 limit
Commentary –
Indirect Tax Reporter ¶59-620
Effective date: 1 April 2010
Commentary –
Indirect Tax Reporter ¶59-620
Informing offender before publishing information
Commentary –
Indirect Tax Reporter ¶59-620
No publication if full disclosure
Commentary –
Indirect Tax Reporter ¶59-620
Publication
12-month deadline
Commentary –
Indirect Tax Reporter ¶59-620
Manner of
Commentary –
Indirect Tax Reporter ¶59-620
Relevant tax penalty
Commentary –
Indirect Tax Reporter ¶59-620
Summary of safeguards for taxpayers
Commentary –
Indirect Tax Reporter ¶59-620