Offshore Receipts in Respect of Intangible Property

Part of Finance (No. 3) Bill – in the House of Commons at 4:45 pm on 20th November 2018.

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Photo of James Cartlidge James Cartlidge Conservative, South Suffolk 4:45 pm, 20th November 2018

The hon. Lady is being very generous in giving way. As a rejoinder and as a follow-up to the intervention by my hon. Friend Bim Afolami, that is not the point he was making. He is saying that the implication is that, to change the system, we would need to have discriminatory tax policies to effect a different impact. We cannot just assess it; for it to be different in practice, the measures, by definition, would also have to be discriminatory.