and i have to say to him, he can if he wants criticize hmrc but hmrc's work is investigated by thee nationalffice and t when they do that, they found the settlements reached are fair. that is how it works. now, the shadow chancellor is a pointing, the idea those two gentlemen would stand up to anyone in this regard is laughable. look at the record. they met with the unions and gave them flying pickets. they met with the argentina. they met with a bunch of migrants thatple th said they c come to britain. the only people they don't stand up to is the british people and hard working taxpayers. >> mr. speaker, we've had no answers on google. we've had no answers on jeff. can i raise with him another, cn anothert unfair tax policy that does affect many people in this country. this morning the court of appeal ruled that the bedroom tax is discriminatory because of its impact. i don't know why funny. memberse opposite find this funny because it isn't for those who have to f pay it. and the ruling is because of the impact on vulnerable individual, and victims of disabled -- udgme victims of domestic

it is done independently by hmrc but i'm absolutely clear that no government has done more than this one to crack down on tax evasion and aggressive tax avoidance, no government and certainly not the last labour government. >> mr. speaker, my question actually was if the prime minister thinks an effective tax rate of 3% is right or wrong. he didn't answer it. while the prime minister only called it a step forward. the mayor of london described it and what exactly is the position on for 3% tax rate? >> more tax in future than they ever paid under labour. whether tax rate for google was zero percent. let me tell you what we have done, we have changed the tax laws so many times that we raised an extra 100 billion from business in the last parliament. when i came to power, banks didn't pay tax on profits, allowed under labour, investment companies could cut their tax bill by flipping the currency their accounts were in, allowed under labour, companies could fiddle accounting rules to make losses appear out of thin air. we've done more on tax evasion than tax avoidance than labour did. th