2019 Loan Charge — [Mr Charles Walker in the Chair]

Part of the debate – in Westminster Hall at 2:30 pm on 20th November 2018.

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Photo of Steven Baker Steven Baker Conservative, Wycombe 2:30 pm, 20th November 2018

I certainly agree with the right hon. Gentleman that there is a job of work to be done across parties to uphold the rule of law, in particular the principle that legislation should not apply retrospectively. That is a subject on which I have made speeches over the years. We end up in a hideous cycle of undesired action, in particular to avoid taxation, followed by the injustice of retrospective action to protect other taxpayers and the misery that causes to large numbers of people. It must be brought to an end, but underpinning that we must be committed to the rule of law.