Scottish companies and individuals have been fined a total of more than £300,000 for failing to pay the right amount of tax.
The latest deliberate defaulters list from HM Revenue and Customs - produced every quarter, featuring people and businesses that have made at least one deliberate default on more than £25,000 - 'names and shames' seven from Scotland.
The list is intended to influence behaviour by encouraging those who have deliberately defaulted on their tax obligations to come forward and make a full and early disclosure to avoid being named.
An HMRC spokesperson said: “We are committed to making sure people pay the tax they owe.
“For the minority who refuse to pay, HMRC has a range of tools available and we are able to publish the names of those penalised under civil procedures for deliberately defaulting on certain tax obligations.
“This is about influencing behaviour by encouraging defaulters to engage with HMRC.”
Out of nearly 100 firms and individuals from across the UK, those from Scotland include:
- Apex All Trades - a building contractor from Coatbridge, which was in default from October 2010 to 30 September 2016, owing £76,677 and being penalised £38,338.
- Dashi Cuisine, trading as Lychee Oriental - a Glasgow restaurant which was in default from 11 September 2015 to 31 October 2018, owing £359,917, on which £151,165 was charged.
- Chia Fay Lee - an individual from Glasgow, whose £65,317 of undeclared income from 6 April 2010 to 5 April 2020 accrued £32,658 in charges.
- Scott Henderson - a builder from Coatbridge, who was in default from 6 April 2010 to 5 April 2018, racking up £97,947 in unpaid taxes, resulting in a £48,973 penalty.
- Alastair Buchan Garden - a share fisherman from Fraserburgh was in default from 6 April 2015 to 5 April 2019, paying no tax on £57,602 of income, bringing a £38,881 charge from HMRC.
- Jamie Stuart McCracken - who is from Edinburgh and works in construction, but did not pay tax between 6 April 2018 and 5 April 2021 on £44,257 of income, resulting in a £29,431 penalty.
- Mark John Rouse - a floor fitter from Blantyre, who was in default from 6 April 2017 to 5 April 2021, with £23,942 of charges based on £36,003 of income.
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