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Profits (Tax Investigations)

Volume 496: debated on Tuesday 26 February 1952

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54.

asked the Chancellor of the Exchequer how many of the 7,937 investigations into under-assessment of profits for the four years 1948 to 1951 inclusive, Command Paper No. 8436, were the subject of criminal proceedings.

The figures in the table in Cmd. No. 8436 to which the hon. Member refers relate to cases where a pecuniary settlement was effected because they were not thought suitable for criminal proceedings.