Mr Alistair Carmichael

Mr Alistair Carmichael

Liberal Democrat — Orkney and Shetland

Speaking in the House of Commons on 16 December 2025

Debate

Finance (No. 2) Bill

Contribution

My hon. Friend may be a little over-generous in saying that there are unintended consequences. The anti-forestalling clause, which is intended to deny those over 65, or anyone who dies within seven years of making a transfer, the ability to manage their tax affairs in a sensible way, puts a massive burden on those who are over 75.

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