§ Mr. Malcolm BruceTo ask the Chancellor of the Exchequer if he will list the number of firms closed down in each year as a consequence of the actions of VAT inspectors for each year since 1979 by county. [5362]
§ Mr. Heathcoat-Amory[holding answer 11 December 1995]: Figures are not available prior to 1986 and are not available at all by county.
The number of bankruptcy and winding-up orders made by the courts following petitions laid by Customs and Excise in respect of VAT debts was:
Year to Bankruptcy orders winding-up orders 31 March 1987 1,147 938 31 March 1988 778 690 31 March 1989 1,010 552 31 March 1990 1,047 1,172 31 March 1991 1,394 1,649 31 March 1992 3,025 2,098 31 March 1993 4,006 3,537 31 March 1994 4,970 3,668 31 March 1995 2,270 2,409