Skip to main content

Tax Evasion

Volume 164: debated on Thursday 21 December 1989

The text on this page has been created from Hansard archive content, it may contain typographical errors.

To ask the Chancellor of the Exchequer if he will list each type of tax currently levied on companies and the number of prosecutions for tax evasion in each category for the latest year in which figures are available.

The four main taxes on companies and the number of completed prosecutions for evasion involving these taxes in the year to 31 March 1989 are:

Corporation Tax6
Petroleum Revenue Tax0

1 Being a tax on property rates cannot be "evaded" in the sense that the term is normally understood. It follows there can be no prosecution in respect of rates although there are many civil actions for non-payment.