Finance Bill

Yes. I was going to come on to smaller enterprises, but so far I have been discussing very big companies of the sort that go to the Chancellor’s City forum, and large industrial companies. They are professional and want to pay their dues, but no more than their dues. They want to know where they stand, but there is a growing fear that that they do not. The hon. Gentleman is right to say that for smaller businesses the problem becomes overwhelming. They cannot afford to pay for really good accountants and tax lawyers who understand all the complicated detail. They will probably have a general accountant to help them, to whom they can afford to pay a modest fee. They, too, need help from the Revenue. It would be better if they could have a face-to-face meeting, if they really needed one. There needs to be understanding on both sides. If a person is normally co-operative, and is clearly trying to make an honest account of their business activities, the Revenue should help them to get everything straight from the Revenue’s point of view. That is what it used to do, but our worry is that it is wobbling in that respect.