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(Clauses 1, 4, 8, 189 and 209, Schedules 1, 23 and 33, and certain new Clauses and new Schedules relating to value added tax)

I am very grateful to the hon. Gentleman. I want to draw his attention and that of the hon. Member for Wirral South (Alison McGovern) to a point about ethics. Does the hon. Gentleman accept that the Government intend to increase the tax take from the wealthiest in this country? Where ethics are concerned, it is appalling that people have deliberately used a company to buy a multi-million pound house simply to avoid paying stamp duty. Does he accept that taking measures to ensure that people pay what is a reasonable and acceptable level of tax is a better method than trying to enforce something that is very easily avoidable for many people?