Several convenience stores and vape shops have appeared on HMRC's latest list of deliberate tax defaulters, highlighting the continued compliance challenges facing parts of the independent retail sector.
The latest Current List of Deliberate Tax Defaulters, published by HM Revenue & Customs in June 2026, identifies businesses and individuals penalised for deliberate tax defaults. Under HMRC's naming policy, businesses are publicly listed where the tax involved exceeds £25,000.
Among the retailers named are Super Super Market Ltd, Shree Sai (Bolton) Ltd, formerly trading as S & D Convenience Store, and Sivakumar Ganeshapillai, trading as Sankey Late Shop, all identified as convenience stores.
The list also includes two businesses linked to the vaping sector. Vape Store Wirral Ltd, trading as Ace of Vapes, and Asif Aibadur Rehman Ahmed, trading as Qube Scotland, whose business is listed as vape sales.
In addition, two off-licence operators feature on the list. Shahin Samadi Ltd, formerly trading as B&G Off-Licence, and Gaurav Kotia, formerly trading as Quality News & Off Licence.
HMRC publishes the list under its "Publishing Details of Deliberate Defaulters" policy, which aims to deter tax evasion by publicly naming individuals and businesses that have deliberately understated their tax liabilities or submitted incorrect returns. Businesses remain on the list for up to 12 months after publication.