I have already made the point about retroactive behaviour and retrospectivity.

I hope that my hon. Friend heard my earlier remarks on that point, so I will not repeat them.

I am fortunate to have represented Wimbledon in this House, and it has seen unemployment levels driven to unheard-of low levels.

My hon. Friend anticipates some of the questions I might have for the Minister in a moment.

I am not very good at holding my breath, so I certainly shall not try it now—but probably people do not want me to expend much more breat

I am not very good at holding my breath, so I certainly shall not try it now—but probably people do not want me to expend much more breat

The precedent that I am looking at is very clear that there seems to be an issue with the whole tax system.

I have already made the point about retroactive behaviour and retrospectivity.

I hope that my hon. Friend heard my earlier remarks on that point, so I will not repeat them.

I hope that my hon. Friend heard my earlier remarks on that point, so I will not repeat them.