HC Deb 20 February 1990 vol 167 cc697-8W
Mr. Nicholas Brown

To ask the Chancellor of the Exchequer how much money the Inland Revenue has(a) assessed, (b) collected, (c) written off following settlement or other reasons and (d) still to collect from taxpayers who engaged in corporate tax avoidance schemes involving section 64(11) type leases where banks claim allowances on assets leased to local authorities.

Mr. Lilley

This information could be provided only at disproportionate cost.

Mr. Nicholas Brown

To ask the Chancellor of the Exchequer how much money the Inland Revenue has(a) assessed, (b) collected, (c) written off following settlement or other reasons and (d) still to collect from taxpayers who engaged in corporate tax avoidance schemes known as film schemes and structured in such a way as to exploit capital allowance legislation by enabling companies to buy in tax losses artificially.

Mr. Lilley

This information could be provided only at disproportionate cost.

Mr. Nicholas Brown

To ask the Chancellor of the Exchequer how much money the Inland Revenue has(a) assessed, (b) collected, (c) written off following settlement or other reasons and (d) still to collect from taxpayers who engaged in corporate tax avoidance schemes known as funded lease schemes involving hire purchase and leaseback. and other schemes along similar lines.

Mr. Lilley

This information could be provided only at disproportionate cost.

Mr. Nicholas Brown

To ask the Chancellor of the Exchequer how much money the Inland Revenue has(a) assessed, (b) collected, (c) written off following settlement or other reasons and (d) still to collect from taxpayers who engaged in corporate tax avoidance schemes along the lines of film schemes.

Mr. Lilley

This information could be provided only at disproportionate cost.

Mr. Nicholas Brown

To ask the Chancellor of the Exchequer if he will extend section 20 of the Taxes Management Act to cover those who are actively promoting tax avoidance schemes.

Mr. Lilley

Amendments to section 20 made in the Finance Acts 1988 and 1989 already cover this matter.

Mr. Nicholas Brown

To ask the Chancellor of the Exchequer if he will introduce legislation to prevent tax avoidance promoters from exporting key documents required by the Inland Revenue to the Isle of Man, the Channel Islands or other offshore tax havens.

Mr. Lilley

I refer the hon. Member to section 145 of last year's Finance Act.