Of course, I would have been delighted to have been elected to Parliament sooner and I assure the hon. Lady that I would have taken this stance then, too. If she looks at my record, she will see that I take these points of view irrespective of the party’s position. I will leave that matter there, if I may, for a moment.

Why are expensive properties wrapped in various devices to avoid tax? It is because taxes are too high. The hon. Member for Edinburgh East mentioned the ingenious schemes that people come up with. When looking at this matter, it can be seen that some of the old adages are true. If we end up with Government intervention upon Government intervention, tax upon tax and complexity everywhere, outcomes will be produced that were not intended. If we had sound money that held its value, low simple taxes and allowed people to get on with their lives in a free society, we would not need clauses 91 to 172, because houses would not be so expensive and it would not be necessary to hide their value from the tax man.