The latest tax evasion list names defaulters from Wales including a tax agent and a barber. A person or business appears on the list if they have deliberately defaulted on more than £25,000 in tax.
HM Revenue & Customs (HMRC) says publishing the names is "about influencing behaviour by encouraging defaulters to engage with HMRC". Before updating its list HMRC gives each defaulter an opportunity to argue why their details should not be released.
The UK Government department removes a defaulter's details after 12 months. Below are the Wales-based names on the list, which was last updated on June 21.