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Mr. Malcolm Bruce
To 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 |