Member

That brings me to me to my next point, on the matters to which the shadow Minister rightly and eloquently referred to as issues of practicality. Disputes will be made throughout the process regarding how a farm or asset base is valued—quite rightly; why wouldn’t there be?—but what capacity is there in the Valuation Office Agency, and with our district valuers, to deal with the uncertainty of valuations that will be coming through on death, so that a timely tax liability can be paid within the tight timeframe that the Government have set out? This has been going on for the last 14 months, and while many Labour MPs have turned up today, only one had the backbone to stand up on behalf of his constituents against the Chancellor: the hon. Member for Penrith and Solway (Markus Campbell-Savours). He has had the Whip removed and I give him absolute credit for standing up on behalf of his constituents. I find it absolutely galling that other Labour MPs are now turning up and saying that they gave this narrative to the Chancellor and Prime Minister throughout. Where on earth were those Labour MPs in the last 14 years?