51. Sir F. HALLasked the Chancellor of the Exchequer whether he will consider the question of making provision whereby foreign subjects who take engagements as musicians or in other capacities in this country shall have the Income Tax due to be paid by them deducted before they receive their salaries, so as to prevent the evasion of tax payment that now takes place in some of these cases of foreigners?
§ Mr. CHURCHILLI have given considerable thought to the matter to which my hon. and gallant Friend refers. As I have previously stated, the great bulk of the Income Tax due from foreign artistes performing in this country is ultimately recovered, and I may add that steps recently taken to accelerate the working of the existing Income Tax machine in these cases will still further reduce the comparatively trifling amount of tax which is at present not collected. In these circumstances I do not think it is necessary to adopt my hon. and gallant Friend's proposal, which would involve considerable difficulties in practice.
Sir F. HALLInstead of it being ultimately recovered, would it not be much easier and save much trouble to collect it at the source?
§ Mr. CHURCHILLIf the hon. and gallant Gentleman studies my answer, he will see that it covers, though perhaps not to his satisfaction, his supplementary question.
§ Colonel DAYIs the right hon. Gentleman aware of the case a little while ago where an artist owed the Income Tax authorities £8,000, and, when they pressed him for it, he left the country?
§ Mr. CHURCHILLWe have a great many disappointments of that character.
§ Commander BELLAIRSDo these people have to sign a paper before they leave the country that they have paid their Income Tax?
§ Mr. CHURCHILLI am not sure that their not signing such a paper would be an effective bar.
Sir F. HALLTo save himself further disappointments, will not the right hon. Gentleman give the matter further consideration?
§ Mr. CHURCHILLThe matter can be given further consideration, but we are satisfied in this respect at any rate, that there is no serious loss.
Vice-Admiral Sir REGINALD HALLIs it not a fact that no artist can leave America without producing an Income Tax receipt?
§ Colonel DAYIs it not a fact that the same practice exists in our own Colonies, and cannot the right hon. Gentleman introduce the same system here?
§ Mr. CHURCHILLI am afraid that I cannot carry the matter further. The hon. and gallant Gentleman, the Member for Eastbourne (Sir R. Hall) has a great deal of knowledge on a lot of subjects.