Skip to main content

VAT Fraud

Volume 451: debated on Wednesday 8 November 2006

To ask the Chancellor of the Exchequer (1) how many civil VAT fraud cases were adopted for investigation in each year since 1997; and if he will make a statement; (98747)

(2) what the total value is of fines which were imposed for VAT missing trader intra-community fraud in each year since 1997; and if he will make a statement;

(3) what the average sentence was for those convicted of VAT missing trader intra-community fraud in each year since 1997; and if he will make a statement;

(4) what the value was of VAT involved in criminal VAT fraud cases (a) reported and (b) prosecuted in each year since 1997; and if he will make a statement;

(5) how many people were sentenced for VAT missing trader intra-community fraud in each year since 1997; and if he will make a statement;

(6) how many prosecutions were completed for VAT missing trader intra-community fraud in each year since 1997; and if he will make a statement;

(7) how many VAT fraud cases were reported for criminal prosecution in each year since 1997; and if he will make a statement;

(8) how many penalties were imposed following civil VAT fraud investigations in each year since 1997; and if he will make a statement;

(9) how many criminal VAT fraud cases resulted in a conviction in each year since 1997; and if he will make a statement;

(10) how many reported VAT missing trader intra-community fraud cases there were in each year since 1997; and if he will make a statement.

Prior to the creation of HMRC, HM Customs and Excise published the information requested in relation to fraud cases reported for civil investigation and criminal prosecution, and subsequent convictions each year, in their Annual Report. Copies of the Annual Reports are available in the Library of the House. Since the creation of HMRC, these statistics have not been published. Where information is not published, it is not collated in the format requested.

The Government remain determined to tackle MTIC VAT fraud, and the criminals perpetrating it, and a comprehensive strategy involving both operational and legislative measures has been developed. HMRC has committed significant additional resources to strengthen its strategy for tackling MTIC fraud, and there are now over 1,400 staff engaged in that work.

I refer the hon. Member to the answer I gave him on 2 May 2006, Official Report, columns 1455-456W, which details the measures.

To ask the Chancellor of the Exchequer (1) how many missing trader intra-Community registrations were (a) identified and (b) cancelled in each year since 1997; and if he will make a statement; (98776)

(2) how many pre-registration visits were carried out as part of the missing trader strategy in each year since 1997; and if he will make a statement;

(3) how many VAT missing trader intra-community suspect registrations were refused in each year since 1997; and if he will make a statement.

The information requested in relation to VAT Registrations and pre-registration visits each year by HMRC is published in the Departmental Annual Report. Prior to the creation of HMRC the information was published in the Annual Report of HM Customs and Excise. Copies of the Annual Reports are available in the Library of the House.

To ask the Chancellor of the Exchequer (1) what the value was of VAT subject to injunctions relating to missing trader fraud in each year since 1997; and if he will make a statement; (98777)

(2) what the value was of VAT missing trader intra-community fraud assets recovered in each year since 1997; and if he will make a statement;

(3) what the value was of VAT missing trader intra-community fraud assessments in each year since 1997; and if he will make a statement;

(4) what the value was of VAT missing trader intra-community fraud repayments disallowed to exporters in carousel fraud supply chains in each year since 1997; and if he will make a statement.

Prior to the creation of HMRC, HM Customs and Excise published information requested in relation to VAT missing trader intra-community fraud each year in their Annual Report. Copies of the Annual Reports are available in the Library of the House. Since the creation of HMRC, these statistics have not been published. Where information is not published, it is not collated in the format requested.

To ask the Chancellor of the Exchequer what the value was of VAT missing trader intra-community fraud in each year since 1997; and if he will make a statement. (98778)

Annual estimates of the level of MTIC fraud from 2000-01 to 2004-05 were published alongside PBR 2005 in “Measuring Indirect Tax Losses—2005”, which is available from the House of Commons Library or from the following website: www.hmrc.gov.uk/pbr2005/mitl2005.pdf.

The first estimates of attempted MTIC fraud were made for 1999-2000, and can be found in “Measuring and Tackling Indirect Tax Losses—2004”, which is also available from the House of Commons Library.

The estimate for 2005-06 will be published at PBR 2006.

To ask the Chancellor of the Exchequer what the average value was of the VAT defrauded in civil VAT fraud cases in each year since 1997; what the total value of the VAT defrauded was in each year; and if he will make a statement. (98789)

Prior to the creation of HMRC, HM Customs and Excise published the average value of VAT defrauded in civil VAT fraud cases each year in their annual report. Copies of the annual reports are available in the Library of the House. Since the creation of HMRC, these statistics have not been published. Where information is not published, it is not collated in the format requested.

To ask the Chancellor of the Exchequer how much has been withheld in VAT repayments to companies in each year since 1997; how much in each year was withheld due to suspected missing trader intra-community VAT fraud; and if he will make a statement. (100026)

HMRC does not hold the historic data necessary to answer this question and would incur disproportionate costs in producing such data.

I refer the hon. Member to the answer I gave him on 9 October 2006, Official Report, column 304W.

To ask the Chancellor of the Exchequer how many prosecutions there were in respect of missing trader intra-community VAT fraud in each year since 1997; and if he will make a statement. (100027)

Prior to the creation of HMRC, HM Customs and Excise published information requested in relation to VAT missing trader intra-community fraud each year in their annual report. Copies of the annual reports are available in the Library of the House. Since the creation of HMRC, these statistics have not been published. Where information is not published, it is not collated in the format requested.