HC Deb 27 January 2003 vol 398 c612W
Matthew Taylor

To ask the Chancellor of the Exchequer how many taxpayers have been prosecuted for fraudulently evading income tax in each year since 1997–98; and if he will make a statement. [90980]

Dawn Primarolo

A new offence of fraudulently evading Income Tax, which can be tried in a magistrate's court or in a crown court, was introduced in Finance Act 2000 in response to the recommendations of Lord Grabiner's report "The Informal Economy (March 2000). The legislation applies to offences committed from 1 January 2001. No prosecutions have as yet been completed using the new legislation.