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.
