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Clause 1 — Main rate of corporation tax for financial year 2011

Part of Finance Bill – in the House of Commons at 4:45 pm on 12th July 2010.

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Photo of Lorely Burt Lorely Burt Chair of the Liberal Democrat Parliamentary Party 4:45 pm, 12th July 2010

I am interested in the discussion of avoidance and evasion, but does the hon. Gentleman not agree that neither problem has been improved by his own party's complication of the tax rules, to the extent that ordinary people require a professional to help them to interpret those rules?

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