HMRC's latest list of tax evaders includes eight names from Wales.
A person or business appears on the list if they have made at least one deliberate default on more than £25,000 in tax. The list is updated every three months and a defaulter's details are removed after a year.
The UK Government department says publishing the names is "about influencing behaviour by encouraging defaulters to engage with HMRC".
Read next: The full list of Welsh MPs with second jobs
Here are the eight Wales -based names on the current list, last updated on November 18. All have been approached for comment.
Alltwen Building and Maintenance Ltd
Alltwen Building & Maintenance Ltd failed to pay £25,165.18 in tax between January 2018 and November 2019. The firm, based at Pen Yr Alltwen in Pontardawe, has been handed a penalty of £10,128.98.
Its director is 60-year-old bricklayer David Evans, who said: "As a trader I was plodding along nicely. I've been in business since 1988. As a business you can turn over £85,000 a year without being VAT-registered. For two years I went over that threshold.
"Did I know I was over the threshold? It's a bit of a tough question really. I did know I'd went over the threshold but because I'd given two quotes to customers... once you've started a job you can't ask for an extra 20%.
"There was a lot of quotes without VAT [after the initial two]. I'm in the wrong, there's no two ways about it. As soon as my turnover exceeded £85,000 a year I should have registered for VAT. I didn't realise they could fine me or make me liable for it. But they can and they did. Before I know it I've got a bill for £25k and another £10k on top. They took me to the cleaners. I was just trying to give customers value for money.
"Since then we've had Covid and it's all compounded the situation. I am charging VAT now. I made an arrangement with HMRC a couple of months ago where I am paying £1,000 a month off my corporation tax arrears as well as paying additional payments on top of my VAT payments. HMRC sent me a letter agreeing the payment plan. I haven’t defaulted on the terms agreement."
Alltwen Building's latest accounts show that in July last year the business had total assets of £48,379. At that time it had £51,814 of debt due to be paid within a year.
Aksaray Kebabs Limited
Aksaray Kebabs Limited was trading as Erhan’s Charcoal Grill at the time of the default. The business, based at Pengam Road in Ystrad Mynach, dodged £187,332.25 between October 2015 and March 2018 — resulting in a penalty of £108,184.36.
This is not the same company as Eras Catering, which took over the site last year and is trading as Charcoal Grill.
Mark William Spiller
Mark William Spiller, a roofer based at Station Terrace in Nelson near Treharris, defaulted on £86,673.09 between April 2013 and March 2018. HMRC has ordered him to pay a £38,859.10 penalty.
The 54-year-old ran a business called Mark Spiller Building and Roofing. According to Companies House the company was registered in 2007 and struck off in 2011.
Simon Martin Carter
Simon Martin Carter defaulted on £34,200.44 between April 2017 and April 2020. The subcontractor was based at Trofryn in Pen-y-Cae near Wrexham and at Ffordd Llanerch in the same village. HMRC has imposed a penalty of £22,743.28.
Mr Carter said: "It's in the process of appeal. Covid has just prolonged some information I needed to give to them that's all in the mail and waiting to get that information from a third party. It's all getting sorted. I have spoken to them and received a letter and they have given me a little extension as this was not my fault.
"My information will be getting removed from the domain as I have sent off information to them it's just in a bit of a back log queue... it wasn't intentionally done... my name will be getting removed as I done (sic) nothing wrong."
HMRC declined to comment on Mr Carter's claims.
Benjamin Adam White
Benjamin Adam White failed to pay £39,275 in tax on his farming business between November 2017 and January 2019, according to HMRC's list. It says the 28-year-old, who was based on Four Roads in Kidwelly, received a penalty of £22,681.27.
Mr White said: "The total debt with HMRC is for VAT and is stated on their website incorrectly. The actual amount is £32,570 with penalties of £22,676. This is directly from the HMRC portal."
He told WalesOnline he made "one error on a VAT return" and that HMRC "calculated an error rate of 75% for that one return". He added: "In my opinion I did not deliberately default on tax".
Mr White said there were only around 20 invoices on the incorrect return. He claims HMRC applied the error rate to two years' worth of his returns but he denies that those returns had been filed incorrectly.
"Due to me being in financial difficulties and with how extreme they were with my case I was unable to pay the debt," he said.
"I tried to arrange payment plans that was (sic) affordable to me but they would never get back to me to accept it so then I set up an IVA (individual voluntary arrangement) as I had no other option. The IVA has been set up for over one year now and it will remain in place for a total of five years."
HMRC declined to comment on Mr White's claims.
Pizza & Pasta Factory Ltd
Pizza & Pasta Factory had two takeaways – one in Station Road in Port Talbot and the other in Severn Road in Cardiff. Both have closed permanently.
The business, which traded as Pizza Factory, evaded £56,323 in tax between February 2015 and July 2019. HMRC imposed a £38,017.98 penalty.
The owner of the business now trading at the Port Talbot site said: "My company is Dulo Limited, trading as Pizza Factory. [Pizza & Pasta Factory] does not operate from here. We have operated in these premises since May 2020... We have no connection to Pizza & Pasta Factory."
Mahmood Azizi
Mahmood Azizi traded at a takeaway called Mr Doner and Pizza at 56 Tudor Street in Riverside, Cardiff. Between April 2015 and October 2018 he defaulted on £74,220. HMRC imposed a penalty of £41,563.20.
The 45-year-old was registered as the company director from March 2019 until it dissolved in March 2021, according to Companies House.
A business called Mr Doner & Pizza currently trades at 56 Tudor Street. Approached for comment on Mr Azizi's tax evasion, a spokesperson for the takeaway told WalesOnline: "We don't want to explain it. Mahmood left a long time ago."
Istanbul Kebab House/Nurtenbirsen Limited
Nurtenbirsen Limited was trading as Istanbul Kebab House at 50 Terrace Road in Aberystwyth when it evaded £77,612.68 between May 2014 and February 2019. HMRC charged the business a penalty of £40,745.90.
Companies House says there is an active proposal to strike Nurtenbirsen Limited off its register. The business was incorporated in 2014 but has not filed accounts since 2019.
The Terrace Road unit is now home to a takeaway called Istanbul Kebab. Its owner told WalesOnline: "I pay my taxes every year. We have been trading there since 2019. We took over from Nurtenbirsen. It is a completely different company."
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