"The publication of these names sends a clear signal that cheating on tax is wrong and reassures people who pay their taxes - the vast majority - that there are consequences for those who refuse to tell HMRC about their full liability, " said Treasury Minister David Gauke.
Lisa Endlich Heffernan, mother of three sons who are now 17, 20 and 21, says she tried to instill a sense of right and wrong by teaching them starting in elementary school that cheating was like lying.