§ 58. Mr. O'GRADYasked whether individuals who claim to be citizens of Great Britain and the United States of America are liable to Income Tax assessment; whether there is any information at the Treasury of cases in this respect where Income Tax assessment is avoided by individuals adopting a practice of living for a less period than six months in each year in Great Britain; and, if so, will action be taken to compel such individuals to fulfil their obligations as British citizens?
§ Mr. MASTERMANThe persons referred to in common with all other persons are liable to assessment if resident in the United Kingdom, in accordance with the provisions of the Income Tax Acts. Persons, however, who are in the United Kingdom for a temporary purpose only, and who are not resident here for a period equal in the whole to six months in any one year are exempted from tax in respect of any profits or gains remitted to them from abroad. I have no knowledge of persons who habitually curtail their residence in the United Kingdom to less than six months in order to obtain the benefit of this exemption which could not be withdrawn without legislative sanction.
§ Mr. O'GRADYWill the right hon. Gentleman answer the first part of the question; whether it is possible for a man to be a citizen of the United States and a citizen also in Great Britain at the same time?
§ Mr. MASTERMANThat is a question for the Foreign Office.