HM Revenue & Customs' Budget announcement that tax defaulters are to be 'named and shamed' should only be used in 'appropriate circumstances', according to the Chartered Institute of Taxation. It says that while it is in many ways hard to argue with the idea as a route to helping improve attitudes to tax, safeguards should be put in place. 'The proposition naturally raises concerns over ensuring that it is only used in appropriate circumstances,' said John Whiting, chairman of the CIOT's Management of Taxes Sub-committee. These safeguards, says the CIOT, should include: that it should be framed in terms of tax evaders who deliberately default and conceal; that there must be no risk of a genuine dispute with HMRC; there should be a proper system of judgment that the offence warrants the sanction; and that the taxpayers should be able to appeal to the Tax Tribunal against publication. Naming and shaming is used in other countries, most notably in Ireland.