HC Deb 21 December 1989 vol 164 cc367-8W
Mr. Allen

To ask the Chancellor of the Exchequer if he will list each type of tax currently levied on companies and the number of prosecutions for tax evasion in each category for the latest year in which figures are available.

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.