Vat Debt (Bankruptcies)

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      |
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|31 March 1987|
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|31 March 1988|
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|31 March 1989|
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|31 March 1990|
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|31 March 1991|
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|31 March 1992|
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|31 March 1993|
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|31 March 1994|
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|31 March 1995|
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