Schedule 7 - Accounting practice and related matters
Finance Bill
5:00 pm
Philip Hammond (Shadow Chief Secretary To the Treasury, Treasury; Runnymede and Weybridge, Conservative)
The hon. Lady said that she and her colleagues did not much like our intent test, as she called it. I call it the motive test. However, throughout our proceedings a motive test has been used to identify an avoidance purpose. Is the hon. Lady saying that the Liberal Democrats would eliminate the use of motive tests throughout the Bill and elsewhere?