Name and shame ?

It is reported that the ODF has resulted in an extra tax take of £400M from some 45,000 offers, with a further £100M possibly still to come from taxpayers who have been given extended payment terms. All told, these are some underwhelming figures and it remains to be seen what the Revenue's next move will be. Son of ODF; on the same terms as before but with a 20% penalty, perhaps ?

If the UK Revenue feels some extra oomph is needed to help bring recalcitrant taxpayers to heel, then might they choose to seek a change in the UK law to give the Revenue powers similar to those adopted in Ireland a decade ago.

Section 1086 Taxes Consolidation Act 1997 demands the Irish Revenue Commissioners publish a quarterly list of defaulting taxpayers, being those who have been penalised, in civil or criminal circumstances, for the non payment of taxes. An exception to publication is made where the penalty is not more than 15% of the tax involved and the total settlement is not more than €30,000, where the settlement follows an unprompted voluntary disclosure or, historically, a disclosure has been made under one of Ireland's amnesties. In all other instances, publication of the defaulter's details is mandatory. The quarterly lists can be found at, and downloaded from, the Irish Revenue's website.