My Lords, when the Minister replies, perhaps she could clarify whether it is £20,000 per person or £20,000 for the company. I do not think there is any difference between us. The noble Lord, Lord Stoneham, is right to say that the most effective way of ensuring compliance is by actually prosecuting. So far, the number of prosecutions is very small and is not even steadily rising. Now that HMRC has the information on tax avoidance, we have the power and the tools to make sure that businesses comply. I hope that the Minister will say something in her reply about how we ensure that we use the full force of HMRC and that action is taken against the very few businesses that do not comply.
4.45 pm