§ Mr. David NicholsonTo ask the Chancellor of the Exchequer how many(a) court judgments and (b) administrative decisions have extended the coverage of VAT without the specific authority of primary legislation since 1990; how much revenue was received in the most recent full year for which figures are available as a result of each decision; and which goods or services were covered by each extension. [2634]
§ Mr. OppenheimRecords of court judgments and administrative decisions affecting the interpretation or application of VAT legislation are not maintained in a way that could provide this information.
§ Mr. SalmondTo ask the Chancellor of the Exchequer how many cases are pending in the United Kingdom courts against HM Customs and Excise concerning the repayment of VAT; how many of these are for recovery of debt in respect of VAT reclaims for the years 1993 or earlier; and if he will make a statement. [2649]
§ Mr. OppenheimThere are 125 cases before the VAT and duties tribunals concerning Customs' decision to defer repayments over three years old. Four cases have already been heard, with the tribunal chairman deciding that he had no power to order Customs and Excise to repay the deferred amounts. In addition, four applicants have been given leave for a judicial review in respect of Customs' policy of deferment.