CIOT WARNS ON 'NAMING AND SHAMING'

摘要

HM Revenue & Customs' Budget announcement that tax defaulters are to be 'named and shamed' should only be used in 'appropriate circumstances', according to the Chartered Institute of Taxation.rnThe CIOT argues that although it is a route to helping improve attitudes to tax, safeguards including the right to appeal should be included.rn'The proposition naturally raises concerns over ensuring that it is only used in appropriate circumstances,' said John Whiting (pictured), chairman of the ClOT's Management of Taxes Sub-committee.