HC Deb 24 November 1925 vol 188 c1148
54. Mr. BENNETT

asked the Chancellor of the Exchequer if he will consider the introduction of legislation whereby British nationals living abroad shall be liable for Income and Super-tax?

Mr. CHURCHILL

Broadly speaking, the Income Tax extends to all income which arises in this country, even if it be enjoyed by a person residing abroad. Also, if a non-resident individual's income liable to British Income Tax exceeds £2,000 he is liable to British Super-tax. If I correctly understand my hon. Friend's suggestion to be that a nonresident British subject should be made liable to British Income Tax and Super-tax in respect of his total income, whether arising in this country or abroad, I am advised that this is a proposal which would be impracticable.

Colonel DAY

Will the right hon. Gentleman consider the question of making aliens who reside here pay a fair portion of taxation upon their incomes, that is if they are earning large sums here?

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