Clause 71 - Review of DST

Part of Finance Bill – in the House of Commons at 4:15 pm on 1st July 2020.

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Photo of Jesse Norman Jesse Norman The Financial Secretary to the Treasury 4:15 pm, 1st July 2020

I think one could put it a slightly different way, which is to say, “You do not have to take a position on avoiding tax to come to the view that this is a base of tax revenue that has not been adequately taxed and should be taxed, and if you do follow that approach,” —here I will defer to Alison McGovern—“ipso facto you are going to be levelling the playing field to a degree.” Anti-avoidance measures are measures used in separate contexts to level the playing field as well.