Top of the list was a Leeds vape importer, Max Distributor Ltd, which owes £10.4m £6.1m in taxes and £4.3m in penalties over an eight-month period from August 2023 to April 2024, having only set up the company in March 2023. With vapes retailing for around £5, sole director Ali Amjad, failed to pay tax for most of the time the business was operating and went into liquidation on 23 May 2025. The latest statement of affairs showed HMRC as the main creditor with a VAT bill totalling £6.7m.

One of the individuals on the list was content creator Kirsty Buchan, who has a tax bill for £38,902 and a penalty of £25,189, from April 2022 to April 2023 totalling £64,091, related to her earnings from an OnlyFans account.