If you were asking me theoretically, I'd say we could impose the burden on the sale. If I were to imagine a regime—not that I've been asked to, and not that there are any government plans or policy debates about this—right now, I would say we would probably want the lawyers who are involved to be responsible for administering the tax. We probably wouldn't rely on information from the taxpayer. We'd probably feel better with a regime that was driven by something new, which would be the lawyers doing it. I'm not sure this existing database would be of any use, even if that were to ever happen.
On June 22nd, 2021. See this statement in context.