I would refer the hon. Member to the Answer my right hon. Friend gave on 17th January to the hon. Member for Folkestone and Hythe (Mr. Costain)—[Vol. 739, c. 6]—and to my speech in the debate on 27th January. —[Vol. 739, c. 2006–20.]
Would not the hon. and learned Gentleman agree that the Chancellor of the Exchequer, in introducing his first Budget, said that it was his intention to simplify the tax structure? Would he not also agree that any accountant or secretary will tell him that the taxation system has never been more complicated than it is now and that it is most important to arrive at an accurate assessment of tax liability?