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PADDY HARTY relates the Irish experience of publicising the names of tax defaulters
KEY POINTS
- The Republic of Ireland has publicised the tax defaulters’ names since 1983.
- The use of tax amnesties.
- Information included on the tax defaulters’ list.
- Unrepresented taxpayers may be at a disadvantage.
HMRC’s recent announcement in the Budget of their intention to name and shame deliberate tax defaulters where the loss of tax is greater than £25 000 has left many taxpayers and tax commentators wondering what effect this will have in the years ahead.
In the absence of a crystal ball Ireland may provide the answer as it has had a tax defaulter publication regime with no de minimis limit since 1983.
So what has been the effect of the publication campaign that has run for over a quarter of a century on defaulting taxpayers and on the coffers of the Irish Revenue?
The...
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