Thank you, Madam Deputy Speaker. I hope you and everyone in this Chamber had a very good summer break, with just the right proportions of sun, sleep and family.
If I may, let me start with a double round of congratulations: first, to the Prime Minister on his 63rd birthday this week, putting him squarely in the prime of life; and secondly, to my brilliant colleague, my hon. Friend the Member for Berwickshire, Roxburgh and Selkirk (John Lamont), who has just been appointed to the giddy heights of shadow Deputy Leader of the House. That is the reshuffle that really matters. As befits a former lawyer at Freshfields, he will bring his forensic intellect to scrutinising the Government.
I had been planning to talk about the Government’s performance over the summer, taking into account the escalating union demands for pay, the rise in inflation, unemployment and gilt yields, and the record number of small boat crossings in the first half of the year. I think it is fair to say that the past few weeks have been a total shambles for the Government. Little wonder that the Prime Minister has undertaken yet another of his performative Government resets to distract the media and the general public. He insists that everything is absolutely fine, which is doubtless why it is all being changed round yet again. They cannot blame these things on the previous Government, though doubtless the Leader of the House will try.
There can, however, be only one topic today, and that is tax. In the real world, it seems that those of us poor souls who actually do pay tax are about to be confronted with a massive tax-raising Budget, perhaps with a particular focus, it has been rumoured in the media—or kites have been flown—on property taxes. Last year, the Chancellor increased spending by £70 billion, funding half of that through taxes and half through increased borrowing.
Of course, it seems that the only person who will not be paying more tax is the Deputy Prime Minister. I like and rather admire the Deputy Prime Minister—uniquely among the Government, she at least has a policy of trying to reduce taxes. We just heard the Solicitor General talk about Government taking a strict line on fraud; I did not hear so much about taking a strict line on tax fraud—[Interruption.] Or potential tax fraud, but we now have a situation in which the Deputy Prime has tried to dodge paying £40,000 in tax on her third home after demanding that previous Ministers should resign over tax scandals. It appears that she failed even to look at His Majesty’s Revenue and Customs guidance on the internet as to whether higher rate stamp duty was payable. That guidance is readily available and is straightforward. It is hard to imagine that any qualified tax adviser—let alone any individual seeking to question their own tax arrangements—would not have taken a look or know about it.