Taxation Offences

HC Deb 16 November 1982 vol 32 cc95-6W

Mr. Squire

asked the Chancellor of the Exchequer how many prosecutions there were against individuals or companies in the years 1971, 1976 and 1981, in respect of offences relating to breaches of income tax or corporation tax legislation.

Mr. Ridley

The number of prosecutions brought by the board and the appropriate prosecuting authorities in Scotland and Northern Ireland against individuals and companies in respect of tax offences—not only income tax and corporation tax—was

Year ending	Number
31 March 1972	159
31 March 1977	175
31 March 1982	168

In addition, the number of convictions as a result of prosecutions brought by the police in respect of subcontractor offences was

Year ending	Number
31 March 1972	—
31 March 1977	149
31 March 1982	7

Mr. Squire

asked the Chancellor of the Exchequer, during the years 1971, 1976 and 1981, how many people were employed in the Inland Revenue to investigate offences by individuals or companies relating to breaches of income tax or corporation tax legislation.

Mr. Ridley

The prevention and detection of tax offences forms part of the normal duties of the majority of the staff of the Inland Revenue. The following table relates only to the number of staff in the specialised investigation units, inquiry branch, investigation office and special offices. The first special office was set up in January 1976.

	Number
31 December 1972	200
31 October 1976	251
31 October 1981	321

Mr. Squire

asked the Chancellor of the Exchequer, during the years 1971, 1976 and 1981, how many cases of prosecutions against individuals or companies in respect of offences relating to breaches of income tax or corporation tax legislation were reported to the Director of Public Prosecutions which were not subsequently proceeded with through the courts.

Mr. Ridley

Except in Scotland and Northern Ireland the Board of Inland Revenue institutes criminal proceedings in respect of tax offences: it notifies the Director of Public Prosecutions of its decision to do so in certain exceptionally serious cases. In addition, since 1974 the police have brought prosecutions in some cases of subcontractor exemption certificate frauds.