Introduction Summary
1.Section 94 provides for the Commissioners of HM Revenue and Customs (HMRC) to publish information (including names) of persons who have been penalised for deliberate defaults: inaccuracies, failing to notify, and certain VAT and Excise duty wrongdoings where the tax lost exceeds £25,000. No details will be published if the person has made a full disclosure either unprompted or prompted. Any details must be published within 12 months from the relevant penalties becoming final and may not continue to be published beyond 12 months from when first published.