HC Deb 22 January 1931 vol 247 cc361-2
66. Mr. ANNESLEY SOMERVILLE

asked the Chancellor of the Exchequer whether in view of the fact that many British subjects are leaving England and residing in France, subsequently claiming that they are exempt from British Income Tax on the ground of their being permanently resident in France, and claiming at the same time that they are exempt from full French taxation on the ground that they are only temporarily residing in France, he proposes to enter into negotiations with the French Government with a view of compelling the proper taxation of these people either in England or France, as the case may be?

Mr. P. SNOWDEN

If the circumstances of a British subject are such that he is in law regarded as not resident in the United Kingdom, he becomes exempt from Income Tax in respect of income not arising in this country. The question of the taxation of such income is entirely one for the French Government.

Rear-Admiral BEAMISH

Can the right hon. Gentleman say whether the alleged evasion of Income Tax has any real substance in it, and whether it is keeping him short of money?

Mr. SNOWDEN

That does not arise out of the question.