Clause 24 - Introductory
Finance Bill
10:30 am
Mr Norman Lamb (North Norfolk, Liberal Democrat)
It was pointed out to me earlier that I inadvertently addressed you incorrectly, Sir Nicholas. May I take this opportunity to apologise?
Briefly, I share the concerns raised by the hon. Member for Eddisbury. I received the same briefing from the Institute of Chartered Accountants in England and Wales. Although it seems a sensible reform to introduce the civil remedies, the institute expressed concern that the absence of due process with a civil remedy could give rise to numerous appeals, which could result in the setting aside of the penalty, thereby potentially reducing the efficacy of the civil remedies. I should be grateful if the Minister would deal in his response with the concern that the system could be clogged up because of the process of appeals, as well as with concerns about human rights. If due process is denied, a person could end up paying a penalty that is effectively criminal in its proportions, but that person would not have the protections that citizens have when faced with a criminal charge.