§ Mr. Lilley
The four main taxes on companies and the number of completed prosecutions for evasion involving these taxes in the year to 31 March 1989 are:
Tax Prosecutions Corporation Tax 6 Petroleum Revenue Tax 0 VAT 33 Rates 1
1 Being a tax on property rates cannot be "evaded" in the sense that the term is normally understood. It follows there can be no prosecution in respect of rates although there are many civil actions for non-payment.