Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what proportion of Her Majesty's Revenue and Customs liquidation claims to recover VAT from company directors were recovered in each of the last five years; and if he will make a statement.

HMRC is unable to advise what proportion of HMRC liquidation claims to recover VAT from company directors were recovered in each of the last five years. HMRC is not responsible for recovery of these amounts after the insolvency event. HMRC rely on the appointed Insolvency Practitioner to realise any and all available assets from the Insolvent party and are allocated their share per Insolvency legislation from funds obtained by the appointed Insolvency Practitioner. HMRC are provided with dividend payment from the liquidator as and when assets and funds are realised but are not advised of where the recoveries have come from. HMRC does not need to know whether recoveries have come from the directors, general company assets, or elsewhere.