I want to, in this contribution, put on the record for Hansard the shambles of a process by which this bill has come to the House. Because we all know the back story here—it's been canvassed by other members—whereby Labour campaigned on raising the top tax rate, and as has been the case in the past, the tax experts came out, the economists came out, everyone came out and said, "Well, we'd like to warn you, Labour, that if you do that and you open up a massive gap between the trust tax rate and the top personal rate, then you are very likely to see some avoidance behaviour." This was not new or revolutionary advice; this was very typical advice. And Labour said, "Oh no, no, no, nothing to see here. Let's all move on." And then, lo and behold, post the election, drafting the bill, Labour decides that, actually, it turns out all those experts were absolutely right. There is a significant risk here that people are going to try and avoid this tax by funnelling income through trusts. 