§ 3. Mr. David Howellasked the Chancellor of the Exchequer what further consideration he has given to proposals for publishing in draft form all legislation dealing with new taxes and changes in existing taxation, except rates of tax, in advance of his Budget statement: and if he will make a statement.
§ Mr. DiamondAlthough my right hon. Friend's mind is not closed on this in all circumstances, he does not believe that, as a general rule a satisfactory discussion of changes affecting tax liabilities can be conducted, except in the context of the Budget as a whole.
§ Mr. HowellWould it not be to the benefit of all if these areas of administrative controversy were opened to the public? Would we not then avoid the kind of situation, which we may well have to endure within the next hour or two, of a half-baked tax being dumped on a bewildered public, without it having been fully thought out?
§ Mr. DiamondIt would indeed be astonishing, and a complete departure from the experience of the past four years, if anything in the nature of a half-baked tax were put before the public. The hon. Gentleman will recollect, although it was before he came here, that many of his hon. Friends objected, and have since continued to object, when my right hon. Friend the Home Secretary put before the public as a whole proposals affecting Corporation Tax and Capital Gains Tax. He will recollect, of his own knowledge, that where I have disclosed discussions with private sectors of the community they have objected considerably.