§ Mr. David Mitchellasked the Chancellor of the Exchequer what is the number of cases in each of the last two years for which figures are available in which traders have been convicted for failing to make a VAT return within the time required; and in how many of these cases the maximum fine has been imposed.
§ Mr. Robert SheldonIn the year ended 31st March 1976, 1.426 persons were convicted for failing to make VAT returns within the time required. In the year ended 31st March 1977, 4,018 persons were so convicted. Although it is known that maximum fines were imposed in very few cases, records are not kept in such a way as to show precise figures, and these could be obtained only at the cost of disproportionate time and effort.