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

Part of Finance Bill – in the House of Commons at 6:00 pm on 12th July 2010.

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Photo of Stephen Timms Stephen Timms Shadow Financial Secretary, Shadow Minister (Digital Britain) 6:00 pm, 12th July 2010

I think it would still be difficult, complex and cumbersome. A judgment will have to be made about whether it is the right thing to do-effectively, the benefit of reducing avoidance would have to be worth the additional complexity. I am sure that this debate is still to come.

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