§ Mr. David Atkinsonasked the Chancellor of the Exchequer how many claims for underpayment of value added tax were issued: how many of these were appealed against and how many of these appeals were successful for each tax year since the introduction of value added tax.
§ Mr. Robert Sheldon:Since the start of VAT, Customs and Excise have raised ½ about million assessments of under-declared tax, or over-declared repayment claims, following control visits to registered traders. The numbers and results of appeals to the VAT tribunal are as follows:
withdraw Government financial aid to the Trades Union Congress as a sanction following upon that body's breach of the Government's 5 per cent. pay limit.
§ Mr. Joel Barnett:I will let the hon. Member have a reply as soon as possible.