Dr Julian Lewis: Can my hon. Friend throw any light on why so many mistakes have been made by the Inland Revenue? Is there a common theme to this litany of error and what steps, if any, have the Government been taking to ensure a higher level of competence?

[George Osborne: My hon. Friend, with great prescience, brings me to the last section of my speech. He asks whether there is a common theme. There is a common theme in a number of different ways. For example, there is a common theme with the computer projects that the Government have introduced throughout Whitehall. There is a common theme with the various pet projects that the Chancellor has dipped his fingers into, such as individual learning accounts, stakeholder pensions or pension credit ... ]