David Cameron says tax is a moral issue. Which is right, of course.

But take three questions Cameron should answer if this is the case.

1) Why are the Tories now introducing a new rule so that large companies can shift their treasury functions to tax havens and reduce their UK tax bills on the resulting income to just 5.5% as a result. This encourages artificial tax haven use - just exactly what Jimmy Carr was rightly criticised for.

2) Why is the government introducing territorial taxation for companies - so that there will be no chance that the profits that a large company can successfully shift to a tax haven will ever be taxed in the UK again? Isn't that what Jimmy Carr was pretty much doing?

3) Why aren't the Tories getting rid of the domicile rule which means foreigners can use the UK as a tax haven? Isn't that also a moral issue?

What are the answers Dave?