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Loan Charge 2019: Sir Amyas Morse Review

Part of the debate – in the House of Commons at 1:22 pm on 19th March 2020.

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Photo of Desmond Swayne Desmond Swayne Conservative, New Forest West 1:22 pm, 19th March 2020

On a point of order, Mr Deputy Speaker. I am sorry to have delayed my point of order, but it is pertinent particularly to this business. May I ask why the Financial Secretary’s excellent biography of Adam Smith has not been laid on the Table as one of the papers pertinent to this debate?

You will appreciate that Adam Smith was absolutely categoric in his view of taxation—that it should be fair, proportionate, not retrospective and not arbitrary, which is clearly the subject matter of this afternoon’s debate.