HC Deb 04 August 1924 vol 176 cc2520-1
62. Lieut.-Colonel JAMES

asked the Financial Secretary to the Treasury whether he has any information to give in regard to the claim put forward by the officers of the Silesian Frontier Delimitation Committee; and whether he is aware that these officers were promised favourable treatment as regards Income Tax by responsible officials of the Foreign Office, but that these promises have been overridden by Treasury decision?

Mr. GRAHAM

I presume that the hon. and gallant Member's question refers to a claim by certain British ex-officials of the Upper Silesian Plebiscite Commission that remittances made by them to this country oat of their emoluments as members of the Commission should be exempt from British Income Tax. These emoluments, so far as not remitted to this country, were not liable to British taxation, but the suggestion that a promise was made of favourable treatment, extending this immunity to remittances, can only be based on a misunderstanding. It would not be within the competence of any Department of State to override the ordinary requirements of the law in this respect.

Lieut.-Colonel JAMES

Can the Financial Secretary say whether the misunderstanding arose on the part of the Department or the individual?

Mr. GRAHAM

I cannot say, but in any case the parties affected could have no claim to such admittance.

Sir C. YATE

Are they liable to Income Tax?

Mr. GRAHAM

That is a totally different question, and I think it would be very unsafe to pronounce on it in a short reply.