Section 69E | Publication of details of persons liable to penalties under section 69C ^F1

From legislation.gov.uk

(1)The Commissioners may publish information about a person if—^F1

(a)in consequence of an investigation the person has been found liable to one or more penalties under section 69C (the amount of which has been assessed), and^F1

(b)the potential lost VAT in relation to the penalty (or the aggregate of the potential lost VAT in relation to each of the penalties) exceeds £50,000.^F1

(2)The information that may be published under subsection (1) is—^F1

(a)the person's name (including any trading name, previous name or pseudonym),^F1

(b)the person's address (or registered office),^F1

(c)the nature of any business carried on by the person,^F1

(d)the amount of the penalty or penalties in question,^F1

(e)the periods or times to which the actions giving rise to the penalty or penalties relate,^F1

(f)any other information that the Commissioners consider it appropriate to publish in order to make clear the person's identity.^F1

(3)In a case where—^F1

(a)the requirements in subsection (1)(a) and (b) are met in relation to a penalty or penalties for which a company is liable,^F1

(b)information about the company is published by virtue of this section,^F1

(c)a person (“the officer”) has been given a decision notice under section 69D specifying a portion of the penalty (or, if there is more than one penalty, of any of the penalties) payable by the company as a portion which the officer is liable to pay, and^F1

(d)the amount (or, if the decision notice specifies portions of more than one penalty, the aggregate amount) which the officer is liable to pay under the decision notice exceeds £25, 000,^F1

the Commissioners may publish information about the officer.

(4)The information that may be published under subsection (3) is—^F1

(a)the officer's name,^F1

(b)the officer's address,^F1

(c)the officer's position (or former position) in the company,^F1

(d)the amount of any penalty imposed on the company of which a portion is payable by the officer under the decision notice and the portion so payable,^F1

(e)the periods or times to which the actions giving rise to any such penalty relate,^F1

(f)any other information that the Commissioners consider it appropriate to publish in order to make clear the officer's identity.^F1

(5)Information published under this section may be published in any manner that the Commissioners consider appropriate.^F1

(6)Before publishing any information under this section the Commissioners must—^F1

(a)inform the person or officer to which it relates that they are considering doing so (in the case of an officer, on the assumption that they publish information about the company), and^F1

(b)afford the person or officer the opportunity to make representations about whether it should be published.^F1

(7)No information may be published under subsection (1) before the day on which the penalty becomes final or, where more than one penalty is involved, the latest day on which any of the penalties becomes final.^F1

(8)No information may be published under subsection (1) for the first time after the end of the period of one year beginning with that day.^F1

(9)No information may be published under subsection (3) before whichever is the later of—^F1

(a)the day mentioned in subsection (7), and^F1

(b)the day on which the decision notice given to the officer becomes final.^F1

(10)No information may be published under subsection (3) for the first time after the end of the period of one year beginning with the later of the two days mentioned in subsection (9).^F1

(11)No information may be published (or continue to be published) under subsection (1) or (3) after the end of the period of three years beginning with the day mentioned in subsection (7).^F1

(12)For the purposes of this section a penalty or a decision notice becomes final when the time for any appeal or further appeal relating to it expires or, if later, any appeal or final appeal relating to it is finally determined.^F1

(13)The Treasury may by regulations made by statutory instrument—^F1

(a)amend subsection (1) to vary the amount for the time being specified in paragraph (b), or^F1

(b)amend subsection (3) to vary the amount for the time being specified in paragraph (d).^F1

(14)A statutory instrument containing regulations under subsection (13) is subject to annulment in pursuance of a resolution of the House of Commons.^F1