HC Deb 19 July 1926 vol 198 cc892-3
59. Colonel DAY

asked the Chancellor of the Exchequer what steps are being taken or contemplated with a view to tightening up the existing Regulations on Income Tax collection, especially in regard to the removal of large fortunes at present beyond the jurisdiction of the Treasury and the semi-permanent residents of this country who at present avoid Super-tax by alleged Continental domicile?

The CHANCELLOR of the EXCHEQUER (Mr. Churchill)

The question of evasion of taxation by such methods as those suggested by the hon. and gallant Member, as well as by other methods, is engaging my attention.

Colonel DAY

Has any census ever been taken of British residents in the Channel Islands who are out of reach of Somerset House?


The question of evasion by change of residence or domicile to the Channel Islands has been for more than two years under strict examination by the Treasury, and no doubt very accurate information is available on that subject, though whether it is in a form that can he published or not I do not know. The hon. aria gallant Member may rest assured that I am endeavouring most strenuously, by negotiations with the Islands and otherwise, to make sure that this legal defect does not arise.


Has the Chancellor of the Exchequer considered the Report which was presented to the Government by a Committee at least two months ago?


Yes, Sir; I have considered that Report, and I have moved my right hon. Friend the Home Secretary to address a communication to the Islands on the subject. There ns, however, at the present moment a hiatus in the correspondence, which I hope may be bridged.


Will the same hiatus be given to the West Ham Board of Guardians?