HC Deb 14 December 1922 vol 159 cc3151-2
86. Mr. LEACH

asked the Chancellor of the Exchequer the number of cases of fraud discovered by the Inland Revenue authorities during the past 10 years against Income Tax and Excess Profits Duty; what were the total sums involved under each head; how many cases under each head were brought into Court and what were the total sums involved in these cases; in how many cases was the matter settled by the delinquent's payment of a sum of money in addition to the back duty; what was the total back duty and the total additional sums in these cases; in how many cases was the matter settled by payment of the back duty alone; and what was the total sum involved?

Mr. BALDWIN

The information desired by the hon. Member has not been assembled and could not be obtained without laborious and costly investigation, which I could not authorise. Apart from other considerations, no exact division could be made between cases in which there was an element of deliberate evasion and those of mere negligence or mistake.