My, rather large, brief is to talk about how we manage avoidance in the UK, our judicial/legislative responses, including recent UK developments and our "rash" of anti-avoidance legislation. It includes my views on the approach of the House of Lords as compared, say, to the use of a GAAR or detailed legislation countering specific tax schemes. I must also cover the UK approach to notification or registration of tax schemes and the role of the tax advisor, given your own promoter penalties legislation. We shall look at the work of a new player in our fiscal legislative process, the House of Lords Select Committee on the Finance Bill. This committee brings the considerable financial expertise existing on all sides of the House to inform consideration of the Finance bill during its passage through Parliament. However it must not encroach on the financial privileges of the Commons and therefore does not address questions involving the rates or incidence of tax but focuses on technical matters of tax administration, clarification or simplification.4