HC Deb 03 April 1974 vol 871 cc395-6W
Mr. Michael Latham

asked the Chancellor of the Exchequer how many persons have been prosecuted by the Revenue for each of the financial years 1972–73 and 1973–74 for tax evasion arising out of failure to obtain a certificate under Section 30 of the Finance Act 1971; how many prosecutions have taken place in the same period for offences under Section 30(6); what percentage of those prosecuted were convicted; and in how many cases it proved impossible to trace a person whom it was intended to prosecute for such offences.

Dr. Gilbert

The Inland Revenue prosecuted two people—both of whom were convicted—in 1972–73, and 23 people—20 of whom were convicted—in 1973–74, for offences in connection with Sections 29 and 30 of the Finance Act 1971. None of these cases was dealt with summarily under Section 30(6). These figures do not include prosecutions conducted by the police. The number of persons who disappeared before inquiries were completed is not available.

Mr. Michael Latham

asked the Chancellor of the Exchequer how many initial applicants have been refused certificates of exemption as sub-contractors in the construction industry because they were unable to satisfy the conditions set out in Section 30(2) of the Finance Act 1971; and how many certificates have been cancelled under Section 30(4) of that Act.

Dr. Gilbert

There were 10,612 formal refusals up to 8th November 1973; later figures, and the answer to the second part of the Question, are not available.

Mr. Michael Latham

asked the Chancellor of the Exchequer how many tax deduction certificates for sub-contractors in the construction industry were issued by the Inland Revenue in accordance with Section 30 of the Finance Act 1971 to 5th April 1972 and 5th April 1973 and since 5th April 1973, respectively; how many certificates were not renewed at the expiration of the relevant period defined under Section 30(7)(b) because of the failure by the holder to apply for renewal; and how many were not renewed because the Inland Revenue was not satisfied that the applicant fulfilled the conditions set out in Section 30(2).

Dr. Gilbert

The nearest figures available are that 450,682 certificates, including renewal certificates, were issued up to 10th May 1973 and 81,179 more up to 8th November 1973. The number of these expired, cancelled, surrendered or lost is not recorded, but on 8th November 1973 417,661 individuals and partnerships recorded as being in business in the construction industry possessed valid certificates.