Jim Harra, the director general of business tax at HMRC
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HMRC: 'Naming and shaming part of what we do'

There have been calls to name and shame tax avoiders to discourage the rich and famous from using legal loopholes to avoid paying their fair share.

The Public Account Committee says Her Majesty's Revenue and Customs could be missing out on as much as five billion pounds a year as a result.

Jim Harra, director general of business tax at HMRC, says it is "well aware" of tax avoidance schemes and "who is promoting and using them".