Schedule 2 - Penalties: supplementary
Tax Credits
9:30 am
Mr James Clappison (Hertsmere, Conservative)
Given that the Minister is putting forward the view that employers, whatever their size, should not escape liability in the case of a failure that results in a tax credit not being paid, will he none the less agree that, although the employer's size does not affect the determination, it could be a mitigating factor to take into account under paragraph 5?