HC Deb 04 February 1980 vol 978 cc37-8W
Mr. Eggar

asked the Chancellor of the Exchequer how many pension funds are currently awaiting approval for tax-free status by the Inland Revenue; and what is the total value of those funds.

Mr. Peter Rees

As at 31 December 1979, 128,000, of which probably about one half are arrangements for the benefit

Reference number and date Reference number in PCA's Quarterly Report Nature of complaint Whether upheld
C278/T August 1973 … HC42 Delay in processing of claim for car tax refund Apology by Department.
528/T March 1974 … HC170 Refusal of meeting with Treasury Ministers. No.
453/T June 1974 … 281 Misleading information given by VAT Central Unit regarding Purchase Tax Rebate Scheme. No (but apology was made by FST in ministerial correspondence).
51/J June 1974 … 281 Accountants alleged that Customs had no statutory authority to require production of information and documents from client claiming not to be registrable for VAT purposes. No.
69/J October 1974 … 49 Delay in tax repayment Yes.
200/J December 1974 … 241 Refusal to reimburse registered person with costs incurred because of delay in repayment of Purchase Tax/VAT. No.
203/J November 1974 … 241 (a) Rejection of Purchase Tax Rebate Scheme claim in respect of tax-paid stocks at inception of VAT. No comment by PCA: VAT Tribunal had dealt with appeal.
(b) Alleged official discrimination against trader. No.
511/J April 1975 … 405 Refusal to vary frequency or method of VAT repayments. No.
686/J July 1975 … 529 VAT liability of foreign-built yacht bought before, but imported after, the introduction of VAT. No (but owner was advised that Personal Reliefs Order 1970 might apply).
25/V July 1975 … 529 Refusal of tax relief following monetary loss through burglary. No.
452/V September 1975 … 37 Delay in repayment of VAT on personal export. No (but ex gratia payment made).
749/V January 1976 … 259 Refusal to refund part of tax included in advance payment of TV rental, when VAT rate fell before due date. No.
469/V February 1976 … 496 Refusal to pay Purchase Tax Rebate to VAT-registered trader. No.
699/V August 1976 … 46 Inadequate Departmental enquiry into complaint about officers investigating suspected VAT irregularities. No.
195/K December 1976 … 223 Tax arrears demanded in respect of VAT Returns completed with official advice and assistance. No.

of a single employee. In about 124,000 of these cases provisional relief will have been given to employees where appropriate. In the vast majority of cases—116,000—the Inland Revenue is waiting for further documentation, and so on, from the applicant with a view to giving final approval. No information is available on the value of these schemes.