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    Ross - what you say about Tolley's is 100% right and is exactly what I have been saying for a long time about how taxes need to be simplified (and lowered) and how a simplified system will make tax fairer in the true sense and would leave fewer opportunities to avoid tax. I do not remember the exact statistics but way more than half of the growth in the size of Tolley's was under the Chancellorship of Gordon Brown - his big achievement was an unprecedented increase in tax complexity.

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