I REFER to the letter in the Times from West Devon Borough Cllr Robin Musgrave in which he tries on one hand not to score political points, but nevertheless felt duty-bound to mention Geoffrey Cox's tax affairs while asking for a simpler taxation system. Richard Branson said recently that MPs should be paid at least twice as much as they currently receive to weed out the hopeless cases and get a better standard of candidate to fight seats in Westminster. You can see the logic. We are lucky to have Geoffrey Cox in that he is able to earn a substantial amount as an advocate so he does not have to depend on an MP's salary. He is an MP for the right reasons. It has always been his ambition to represent a constituency at Westminster. We know full well he doesn't do it because he needs the money or because he cannot operate successfully in the private sector. We could do with more local councillors with a track record like his. It is true that under current tax rules many people use companies to reduce their tax bills and what amounts to tax evasion and tax avoidance is a grey area, but the two main reasons for forming a company are, after all, to avoid tax and limit personal liability. Indeed, hundreds of companies are formed every day. I very much doubt if the income tax inspector approves of any of them. The Taxpayers' Alliance has campaigned for a simpler tax system and does appear to have the ear of George Osborne, who has successfully adopted several of that organisation's ideas. Perhaps Cllr Musgrave should make a donation to the Alliance, which relies on public subscription, to help things along. And he might give Geoffrey Cox the pat on the back he deserves for working as our MP for much less that his published earnings suggest he is worth. Vic Gardner Bere Alston