From construction to consultancy - here's the full list of this year's deliberate tax defaulters who have been named and shamed.

Corporate reports released by HM Revenue and Customers every quarter 'names and shames' the businesses and individuals who have been caught filing incorrect tax reports across the country.

Many are ordered to pay penalties for either deliberately filing errors in their tax returns or deliberately failing to comply with tax obligations.

This year, several Berkshire-based businesses and workers have made it onto the 2024 list, the details of which were published in March and June.

Harry Alexander Barclay

Trade/occupation: Property consultancy and development

Address: Formerly of 72-73 Bartholemew Street, Newbury, RG14 5DU

Period of default: July 1, 2021 to June 30, 2022

Total amount of tax duty in which penalties are based: £269,059

Total amount of penalty charged: £225,727.11

Daniel Catalin Serban

Trade/Occupation: Construction

Address: 45 Woodmere, Bracknell, RG12 9QD (Formerly 84 Vandyke, Bracknell RG12 8UR and 7 Rosedale Gardens, Bracknel, RG12 7EY)

Period of default: April 6, 2019, to April 5, 2022

Total amount of tax duty in which penalties are based: £29,974.69

Total amount of penalty charged: £20,232.91

Constantin Lacatus

Trade/construction: General builder

Address: 32 Fraser Close, Close, Daventry, NN11 4GZ and formerly of Ascot House, Rectory Close, Bracknell, RG12 7BD and 35 Batcombe Mead, Bracknell, RG12 0GN

Period of default: April6, 2017 to April 5, 2023

Total amount of tax duty which penalties are based: £28,899.01

Total amount of penalty charged: £19,369.63

B Bespoke

Trade/Occupation: Building completion work

Address: 23 Grasmere Avenue, Slough, SL2 5JD

Period of default: August 1, 2021 to March 31, 2023

Total amount of tax duty which penalties are based: £115,125.20

Total amount of penalty charged: £87,972

Ionut-Irinel Moraru

Trade/Occupation: Construction industry

Address: 7 Downs Road, Slough, Berkshire, SL3 7BR and formerly of 54 Turnage Road, Dagenham, Kent, RM8 1QS and Flat 1, 346-348 Oxford Road, Reading, RG30 1AQ

Total amount of tax duty which penalties are based: £27,835.39

Total amount of penalties charged: £18,510.52