Naming of tax evaders

The Chartered Institute of Taxation (CIOT) supports the stamping out of tax evasion and will not be opposing this measure as long as it is targeted only at deliberate tax offences. It supports setting a de minimis amount.

Andrew Hubbard, CIOT Deputy President, says: "It would be extremely unfair to use this against someone who has a genuine disagreement with HMRC over a tax technical matter or who makes a genuine mistake."

The CIOT will want to examine the legislation carefully to ensure that it operates on a fair basis.