'Naming and shaming' - only a gesture?

The Chartered Institute of Taxation (CIOT) has issued a response to the 'naming and shaming' of tax defaulters as laid out in the Finance Bill. The CIOT has said that the idea of 'naming and shaming' deliberate tax defaulters (BN 63) is in many ways hard to argue with as a route to helping improve attitudes towards tax compliance. It is a route that has been followed in other countries, notably Ireland.

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