Clause 9 - GAAR to apply to national insurance contributions

Part of National Insurance Contributions Bill – in a Public Bill Committee am 2:45 pm ar 21 Tachwedd 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of David Gauke David Gauke The Exchequer Secretary 2:45, 21 Tachwedd 2013

May I urge a little caution from the hon. Lady? I know where her points about the tax avoidance industry arise from, but I think she should be a little cautious about suggesting that every tax advisor, whether lawyer or accountant—I declare a family interest in that my wife writes on tax law matters—is a member of that industry. I do not think that she would want to give that impression in this Committee or outside it.