§ Mr. Peter Bruinvelsasked the Chancellor of the Exchequer what criteria are applied by the Customs and Excise Commissioners in deciding whether to compound proceedings under section 152 of the Customs and Excise Management Act 1979.
§ Mr. HayhoeThe commissioners do not prosecute, nor apply other main sanctions such as compounding, unless there is a clear prima facie case. The decision whether to prosecute or to offer to compound proceedings is taken on the merits of each case. The general factors taken into consideration are the gravity of the offence and the best interests of law enforcement and of the revenue. In view of the pressure on the courts and on departmental542W resources, it is the commissioners' policy to offer compounding whenever appropriate. If that offer is refused, they then proceed with the prosecution of the alleged offender.
§ Mr. Peter Bruinvelsasked the Chancellor of the Exchequer in how many instances in each year since 1979 proceedings have been compounded under section 152 of the Customs and Excise Management Act 1979.
§ Mr. HayhoeThe number of VAT offence cases settled under section 152 of the Customs and Excise Management Act 1979 is as follows:
Numbers 1979–80 374 1980–81 528 1981–82 493 1982–83 396 1983–84 *296 * Provisional. Comparable information for other Customs and Excise cases is not held centrally; but it was collated for 1980–81 and in that year the number of non-VAT offence cases settled under section 152 was 10,476, of which 9,766 related to smuggling offences dealt with locally at ports.
§ Mr. Peter Bruinvelsasked the Chancellor of the Exchequer for each year since 1979 what was the total amount claimed by the Customs and Excise Commissioners in cases which were subsequently compounded under section 152 of the Customs and Excise Management Act 1979; and what was the total amount actually received by the Exchequer in such cases after compounding.
§ Mr. HayhoeThe total sum of offers accepted in settlement of VAT offence cases under section 152 of the Customs and Excise Management Act 1979 was a follows:
£ 1979–80 3,114,862 1980–81 4,129,818 1981–82 8,196,078 1982–83 6,213,092 1983–84 *5,502,489 * Provisional. A more detailed breakdown is not available and comparable information about other Customs and Excise cases is not held centrally. However, the aggregate sum of court fines and costs and section 152 settlements can be found in appendix B of successive annual reports of the Commissioners of Her Majesty's Customs and Excise, copies of which are in the House of Commons Library.