A HMRC Research Report published in March 2018 and says that the aim of PDDD is to act as a deterrent to individuals and businesses from deliberately defaulting on their tax obligations.  Amongst its many conclusions the report says that due to a very limited awareness of publication, PDDD was not seen as an effective deterrent against defaulting on tax obligations; and in terms of perceived impact, it was not expected to have any adverse effect on individuals.  The study found that less than half of the general public claimed they may avoid using businesses that have had their details published. However, the stated impact of publishing individuals’ details was much less – only 13% said they would stop socialising with somebody that had had their details published.


Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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