§ Mr. David Atkinson
asked the Chancellor of the Exchequer if he will publish a list in the Official Report of all cases involving value added tax on which the Parliamentary Commissioner for Administration has taken evidence from his Department since 1973.
§ Mr. Peter Rees
The following is the information requested:39W
Reference number and date Reference number in PCA's Quarterly Report Nature of complaint Whether upheld 43/K February 1977 … 413 Secondhand car dealer complained of actions of officers investigating his VAT affairs; in particular, their accusation of fraudulent evasion. Upheld only in respect of accusation of fraudulent evasion. 427/K March 1977 … 413 Incorrect advice leading to demand for unpaid tax. No. 569/K May 1977 … 528 Arbitrary action of officers in levying distress in respect of VAT debt already paid. Yes. 409/K October 1977 … 126 Incorrect advice leading to demand for unpaid tax. No. 577/K September 1977 … 126 Complaint about attitude of investigating officer. Yes. 601/77 May 1978 … 664 Reimbursement of costs incurred by publican through inaccurate VAT assessment. No (but small ex gratia payment made). 761/77 May 1978 … 664 VAT arrears: maladministration by Customs and Excise. No (but apology made). 812/77 June 1978 … 664 VAT: Special retail schemes. Retailer criticised content of relevant VAT Notice. No. 803/77 July 1978 … 664 Insufficient time allowed to pay VAT arrears. No. 727/78 November 1978 … 302 Delay in handling voluntary application for registration for VAT purposes. No. 900/78 February 1979 … 124 Refusal to refund VAT and car tax on United Kingdom vehicle purchased tax-free (irregularly) for export, and official treatment at place of intended exportation. No. 528/78 March 1979 … 124 Substantial VAT arrears accrued as a result of incorrect information given by Customs and Excise. No. 714/78 March 1979 … 124 Failure by Customs officers to provide adequate information promptly, on request. No. 1129/78 … … … 351 Official delay in finalising VAT claim against company in receivership led to substantial tax burden falling on associated company. Yes (part of tax debt was waived).