§ Mr. Meacherasked the Chancellor of the Exchequer what has been the total number of persons successfully prosecuted for evasion of tax each year since 1950; what was the breakdown each year according to the tax at which evasion was directed, and what was the average size each year of tax payment which it was proved the convicted persons had sought to evade; and what was the average penalty imposed for each of these years.
§ Mr. NottThe numbers of persons prosecuted and convicted for offences relating to evasion of tax for each year ended 31st March since 1950 are as follows:
1950–51 32 1951–52 37 1952–53 43 1953–54 64 1954–55 61 1955–56 55 1956–57 53 1957–58 63 1958–59 72 1959–60 76 1960–61 100 1961–62 109 1962–63 87 1963–64 128 1964–65 107 1965–66 107 1966–67 116 1967–68 78 1968–69 94 1969–70 150 1970–71 167 1971–72 146 Evasion was directed mainly at income tax, surtax and estate duty.
The information requested about the average amount of tax each year which the convicted persons had sought to evade is not available.
The sentences imposed ranged from imprisonment and fines to conditional and absolute discharges.
§ Mr. Meacherasked the Chancellor of the Exchequer if he will specify the number of cases of tax evasion detected in 1972, how many were prosecuted, and what was the average penalty and the range of penalties imposed.
§ Mr. Nott, pursuant to his reply [OFFICIAL REPORT, 19th October 1973; Vol. 861, c. 335], gave the following information:
380WSuch information as is available is given in Tables 25 and 26 of the 115th Report of the Commissioners of Inland Revenue (Cmnd. 5168).