Finance Bill

Is my hon. Friend aware that a table is produced by, I think, the Organisation for Economic Co-operation and Development setting out the number of person hours or even days that an average business needs to expend to deal with the tax regime in a given set of countries? Some 190 countries are listed and the United Kingdom is very near the top of the list, the top being countries where people spend the least time dealing with such matters. The issue is not just to do with the number of pages in Tolley’s or whatever, but with how much businesses can use the legislation.