§ Mr. Cordleasked the Chancellor of the Exchequer (1) how many prosecutions were initiated by or on behalf of the Commissioners of Inland Revenue against employed persons in connection with payment of their income tax in each of the years from 1960 until 1974 inclusive; and how many such persons were convicted of one or more offences in respect thereof, differentiating between the various different professions and trades of the offenders;
CRIMINAL PROCEEDINGS Number of persons convicted (number acquitted shown in brackets) Nature of offence 1960–61 1961–62 1962–63 1963–64 1964–65 1965–66 1966–67 False accounts and returns of income etc. 14 22 19(3) 34 15 12 11(1) False claims to personal allowances, deductions for expenses, repayments etc. 60 80 54(1) 74 74(5) 80(3) 91(2) PAYE False returns (offences by employers and pay clerks, etc.) 23(2) 7(3) 12 19(3) 17(4) 14(2) 12(2) Forgery, impersonation, etc., by employees 3 — 2 1 1 1 2 False claims for post-war credits — — — 2 1 — — Sub-Contractor exemption certificate frauds — — — — — — — Theft, etc. of payable orders and Giro cheques 28 38(1) 27(1) 32(2) 21 19(1) 17(2) Assaults on Inland Revenue Officers — — — — 1 — — Miscellaneous 2 — 1 1 — 1 1 TOTALS 130(2) 147(4) 115(5) 163(5) 130(9) 127(6) 134(7) 668W
Number of persons convicted (number acquitted shown in brackets) Nature of offence 1967–68 1968–69 1969–70 1970–71 1971–72 1972–73 1973–74 False accounts and returns of income etc. 20 17(4) 15(1) 21(4) 12(4) 16(1) 8 False claims to personal allowances, deductions for expenses, repayments etc. 46(2) 62(1) 120(3) 131(6) 125(7) 65(3) 60(6) PAYE False returns (offences by employers and pay clerks, etc.) 11(4) 14(2) 15 15(2) 2(—) 5(—) 10 Forgery, impersonation, etc. by employees 1 1 — — 7(2) 5(—) 8 False claims for post-war credits — — — — — 1(—) 4 Sub - Contractor exemption certificate frauds — — — — — 2(—) 20(3) Theft, etc. of payable orders and Giro cheques 8(1) 17 24(3) 26(1) 41(1) 58(1) 30(3) Assaults on Inland Revenue Officers — 3 1(1) 2 (—) 2 (—) — 6 Miscellaneous 1 1 — — 6 — — TOTALS 87(7) 115(7) 175(8) 195(13) 195(14) 152(5) 146(12) (2) how many prosecutions were initiated by or on behalf of the Commissioners of Inland Revenue against self-employed persons in connection with payment of their income tax in each of the years from 1960 until 1974 inclusive; and how many such persons were convicted of one or more offences in respect thereof, differentiating between the various different professions and trades of the offenders.
§ Mr. Robert SheldonThe following table gives details of Inland Revenue prosecutions from 1960–61 to 1973–74 but it is not possible to provide the detailed breakdown asked for in these Questions.