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Finance Bill

: I think that I understand the thrust of what the right hon. Gentleman is saying, but he wants to have it all ways. He wants certainty; he wants discretion; he wants the state to be providing free tax advice; he does not want the state to be providing free tax advice. I appreciate that these are difficult issues, but he seems to be proposing the reverse of what he said earlier, which is that the state should be providing free tax advice. I draw a parallel with the planning system. When someone puts in a planning application and it is refused, he puts in another one and another one and keeps tweaking it until he gets approval. Someone proposing to get around tax rules for a tax gain might seek clearance, but get knocked back. He might then put in another request and then another. He is looking for free tax advice, which we just cannot give.