§ Mr. Michael Brownasked the Chancellor of the Exchequer if he will detail for each year since 1973 (a) the number of persons or business entities prosecuted by Customs and Excise for failure to furnish value added tax returns on time and late payment of value added tax and (b) the percentage of total value added tax liability outstanding after the end of the year from persons who were not insolvent or missing.
§ Mr. Peter ReesThere were no prosecutions for failure to furnish value added tax returns or late payment of value added tax in the yea ended 31 March 1974. The numbers heard in subsequent years are given in the annual reports of the Commissioners of Customs and Excise for the relevant years. The percentage of total value added tax liability outstanding after the end of the year is not available for years before 1977. Details for subsequent years are given in table 16 of the annual report of the Commissioners of Customs and Excise for the year ended 31 March 1980.