§ Mrs. LawrenceTo ask the Chancellor of the Exchequer what the present practice of the Board of Inland Revenue is with regard to instituting criminal proceedings in cases of suspected serious tax fraud. [80100]
§ Mr. Gordon BrownFurther to the statement made on 18 October 1990 at column 882 by the then Chancellor, the right hon. John Major, the practice of the Board of Inland Revenue in cases of suspected serious tax fraud is as follows
The Board reserves complete discretion to pursue prosecutions in the circumstances it considers appropriate.Where serious tax fraud has been committed, the Board may accept a money settlement instead of pursuing a criminal prosecution.The Board will accept a money settlement and will not pursue a criminal prosecution, if the taxpayer, in response to being given a copy of this Statement by an authorised officer, makes a full and complete confession of all tax irregularities.