HM Revenue & Customs (HMRC) applies to courts for winding-up orders so that it can liquidate firms’ assets in order to recover the tax it is owed.
Figures released today show that HMRC filed only 315 petitions in the year to 31 March in Scotland, down from 986 in the previous 12 months.
Hmm, OK, so HMRC decided to try bankrupting fewer firms in pursuit of unpaid tax.
Note that Scottish prosecutions for failing to file accounts just faded away in this period due to cost pressure. It now looks as if HMRC is also failing to uphold the law in Scotland for much the same reason.
What sort of justice system is it that the government can’t afford to use it, one has to ask?
Ritchie immediately leaps to the idea that the people who employ his beloved PCS are being starved of the funds necessary to mount such prosecutions.
Hmm. Could also be that in a recession, in these tough times, they\’ve decided that aggressive collection of tax from near bankrupt companies might not be a good idea? Let it roll for a bit and see if they can pay it later?
In fact, don\’t I dimly recall that they\’ve been instructed to be a bit more tender and caring on this specific point?