power over taxation, at leastf all in present ccumstances? committee assure me that the government will simply say no to the proposed e.u. directive for a corporate common tax base? >> i can certainly reassure my right honorable friend. the point those in the e.u. who want to see further, they are normally making one of two arguments. either they want to raise more money to the e. which i don't agree with or secondly they're trying to reduce tax competition within the e.u. i think it's important we keep our competitive tax rates and don't give them further our tax base. >> tha you, mr. speaker. the ministerial court is extensive and it's in the rules governing ministers but what is his policies and his government's policy on those ministers that break the ministerial code. >> what was the ministerial code is an extremely serious offense and i know he has asked questions before about my right honorable friend for epson. let me be clear that there was no decision in making process -- that no part of the decision-making process to award work pro