Four Scottish firms have been named and shamed by HMRC for failing to pay tax and penalties totalling more than £2m  

Every three months, HMRC publishes details of people and businesses given financial penalties for failing to comply with tax obligations, or deliberately filing errors in tax returns. 

Details are only released when a person or business has made at least one deliberate default on more than £25,000. 


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The latest list was released this week, showing four firms in Scotland which have outstanding tax liabilities and penalties.  

Taken together, the unpaid tax amounts to £1,281,039, while the four firms – which are not connected – owe penalties of £1,011,411. 

In total, this amounts to £2,292,450, according to the data published by HMRC.  

The firms named and shamed in this month’s edition of the list are:  

  • Baran Melisa Ltd, of Perth (formerly trading as Marini’s). This takeaway and restaurant was said to have an unpaid tax bill of £767,925, and outstanding penalties of £691,132. 
  • Kai Xin Street Limited (trading as ‘Kai Xin’), of Rutherglen, Glasgow. This fast food shop appeared on the list owing £299,701 in tax and £177,568.03 in penalties. 
  • Mabow Ltd (formerly trading as Marmaris). This takeaway in East Kilbride had an outstanding tax bill of £159,994 and penalties of £111,996. 
  • ST Spice Ltd (formerly trading as Station India), of Portobello High Street, Edinburgh. This curry house owed £53,417 in tax and £30,715 in penalties.