Small Business, Enterprise and Employment Bill

My Lords, I also declare my interests in the register and take issue with the suggestions of the noble Lord, Lord Phillips. When it is said that HM Revenue & Customs does not have the resources to pursue these matters, is the suggestion that it does not have the powers to ask the question of a taxpayer or company, “Who controls the company?”. I am very nervous about requiring all the millions of honest small companies to do some extra work which is unnecessary because HMRC already has the powers to ask that question.