Readers are advised that section 94 of Finance Act 2009 came into effect on 1 April 2010. As readers of eNews will be aware, section 94 contained legislation enabling HMRC to publish the names and details of individuals and companies who are penalised for deliberate tax defaults including making incorrect returns, failing to notify and certain VAT and Excise duty wrongdoings, where the tax lost exceeds £25,000. Names will not be published of those who make a full disclosure whether unprompted or prompted. A link to previous HMRC guidance on the legislation is available by clicking here.