Member

I also support the points made by the noble Lord, Lord Eatwell. I ask the House to spare a thought for the HMRC official. These amendments are being applied to narrow professions and employments and will cause all sorts of problems in determining whether particular businesses or individuals are entitled to the exemptions. We do not need a more complex tax system; it is too complex as it is. I wish we would return to the principles of the late Lord Lawson, who believed in as wide a tax base and as low marginal rates as possible.