HMRC's list of tax evaders includes eight new names from Wales. They range from restaurants to a used car dealer.
A person or business appears on the list if they have made at least one deliberate default on more than £25,000 in tax. The list is updated every three months and a defaulter's details are removed after a year.
The UK Government department says publishing the names is "about influencing behaviour by encouraging defaulters to engage with HMRC". Before updating the list, HMRC gives each defaulter an opportunity to present reasons why their details should not be published.