Clause 17 - Requirement of evidence or security

Part of Finance Bill – in a Public Bill Committee at 3:30 pm on 15th May 2003.

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Photo of Jonathan Djanogly Jonathan Djanogly Conservative, Huntingdon 3:30 pm, 15th May 2003

My hon. Friend the Member for Eddisbury said at the outset that there was a series of complicated issues, but he explained the position extremely well and made it sound relatively straightforward. At base, it is a question of rights. There is always a balance of rights to be considered between authorities and individual taxpayers, and my hon. Friend made an excellent case in saying that, in this situation, the balance is much too onerous on the taxpayer.

The provisions go well beyond the concept of giving people security for their own liabilities. We are talking about one person being made to suffer because of the wrongs of another, whether or not the first person has done anything wrong, and in some cases, whether or not he knows what went wrong with the other person. That seems onerous in the extreme.