(13 years, 8 months ago)
Commons ChamberYes, indeed.
That brings us to how the questions are phrased on any self-assessment form and the guidance that is provided to individual taxpayers and to their employers. Obviously, employers will have a high level of responsibility in advising their staff about whether they will be covered. The Minister cited the example of a travelling salesman, but there are many other examples of staff who travel the country from time to time. Some people’s lives are entirely peripatetic—entertainers, for instance. I remember many years ago, when I was a lawyer, acting for entertainers who spent the summer season living down in Blackpool and then came back up to Scotland for the winter season.
Does the hon. Lady recall the leading case on residence in Scots law—Udny vs. Udny—in which the fact that the person in question, despite having a house in England, continued to take The Sunday Post every week proved that he was still domiciled in Scotland?
Indeed. The hon. Lady attracts me into an interesting debate on the difference between residency and domicile, but I am not going to bore the Committee—I can see that the Under-Secretary is getting a bit concerned—about the distinction between the two. That sort of thing keeps tax lawyers very busy.
I had the greatest respect for Phil Gallie, the former MP for Ayr, who was also a list MSP. He hated every minute of his time in the Scottish Parliament, because he knew that as a list Member, he had absolutely no powers. I will develop that argument later in my speech, but even Tory MSPs were opposed to the concept of the list system.
I understand that the hon. Gentleman’s argument is that the simple first-past-the-post system used in elections to Westminster produces a fairer result than other systems. Is he concerned that the introduction of the alternative vote for Westminster would undermine elections to this place, and therefore the legitimacy of this House of Commons?
I am not sure that I want to wander down that road, because the hon. Lady is well aware that I am the joint chairman of the all-party group for the promotion of first past the post, and also the secretary of the relevant group in the Labour ranks. Indeed, last week I asked the Prime Minister a question about the matter and he agreed with me, which is a first. Members all know where I stand and where the campaign on first past the post is going.
Let us examine the situation as it stands. If I go to a health board meeting in Ayrshire, how many MSPs can turn up? Some 24 can turn up and be part of the debate. That is not a problem in itself, but some of those list Members represent areas outside Ayrshire. There is therefore immense conflict when decisions are taken about where health services for them and their constituents should be. I have seen that at first hand on at least a dozen occasions. As a consequence, I no longer go to those meetings. Instead, I sensibly insist on the health board meeting the MPs and constituency MSPs alone, instead of the nonsense of the cherry-picking that was and is going on among list Members north of the border.