§ Matthew TaylorTo 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 PrimaroloA 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.