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IranDavid Cameron’s first subject of the day: No excuse for Iran taking the British personnel prisoner. What would "a different phase" would involve? Blair was very specific about the location of the British at the time of capture. Cameron said that as they were operating under a UN mandate the UN should be crystal clear in its position on the matter, and the Prime Minister should make sure there are clear rules of engagement for British personnel in the Gulf.

David Cameron’s second subject of the day: Blair said it was better for business to cut corporation tax (great laughter), Cameron countered that there are two rates of corporation tax, and the one for small business is increasing. "Why are small firms being punished?".

Ming moment of the day: Menzies Campbell followed up last week’s questions with very similar ones, asking why the poorest fifth of our population have a decreasing share of national income, and alleging that people earning less than £18,000 will pay increasing proportions of income tax after the Budget.

Backbench question of the day: Greg Clark highlighted how last week’s budget cost charities millions in gift aid, but hid the fact in its publication.

Line of the day: Cameron said Blair should use his last period as First Lord of the Treasury to cut tax on small business, instead of spending his time in a "pointless search for the environment secretary’s backbone".

Deputy Editor

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