Schedule 7
Finance (No. 2) Bill
6:15 pm
Jeremy Wright (Rugby and Kenilworth, Conservative)
I shall try to assist the hon. Lady. I am worried not about the fact of intention, but whose intention we are talking about. I am talking about the intention of the taxpayer. When it comes to the avoidance of tax, the Government ought at the very least be concerned about whether the taxpayer intends to avoid tax. My concern is that, although I understand the logic of wanting to know what advice a taxpayer has received, I am not clear about why the legislation deals with the “intentions and purposes” of the adviser rather than with the advice given. I invite the Paymaster General to deal with that specific point.