Part of Finance (No. 3) Bill – in the House of Commons at 7:15 pm on 8 January 2019.
The hon. Gentleman is right on all the points he makes. When my hon. Friend Stephen Lloyd tabled the early-day motion that got cross-party support when this campaign was getting going, those were exactly the points he made. We all condemn tax avoidance and support the Treasury, but this retrospective approach to taxation is simply unacceptable.