HC Deb 17 March 1978 vol 946 cc403-4W
Mr. John H. Osborn

asked the Chancellor of the Exchequer whether it is his policy for Her Majesty's Customs and Excise to demand payment of VAT in the case of a company whose liability to VAT in connection with either bad debts or losses due to fraud is under investigation by the Ombudsman.

Mr. Robert Sheldon

Section 7(4) of the Parliamentary Commissioner Act 1967 provides that the conduct of an investigation under that Act shall not affect any action taken by the Department or authority concerned, or any power or duty of that Department or authority to take further action with respect to any matters subject to investigation. In deciding whether, in any particular case, to pursue action to recover outstanding VAT whilst a related matter is under investigation, the Commissioners of Customs and Excise take into account the circumstances of that case.