Under new legislation, the UK tax authority, HM Revenue & Customs, will be able to name and shame non-joiners. Some new safeguards were proposed in October to sweeten the pill, including banks being given enough warning of a naming and shaming proposal to start legal proceedings. But Bradley Phillips, chair of the City of London Law Society, said there was 'great concern' over the code of conduct. He described the naming and shaming powers as 'a very blunt  and potentially disproportionate instrument'. Source: Financial Times