National Insurance Contributions Bill

I think that the Economic Secretary will find that the record shows that I referred to bona fide remuneration schemes earlier on. The hon. Gentleman makes an important point about flair and innovation. I tried to make as balanced a point as possible about that in my speech. Flair and innovation mean not just the flair and innovation of the brightest tax and employment benefit remuneration scheme advisers, who try to find small differences between their schemes and those proposed by the Government so that they can avoid taxes. Flair and innovation have a far more important part to play. My hon. Friend the Member for Ludlow (Mr. Dunne) and I made it clear that flair and innovation have made this country a great trading nation over many centuries. We play around with those facets at our peril.