HC Deb 01 March 1927 vol 203 cc216-7
54. Brigadier-General CHARTERIS (for Lieut.-Colonel GADIE)

asked the Chancellor of the Exchequer whether, seeing that the American Government levy taxes on profits of British enterprise in America, including personal and professional earnings, he will consider the imposition of a like system of taxation upon foreign enterprise and profits in this country, including profits on films?


I have already answered questions dealing with this subject of the taxation of the profits of foreign enterprise in this country, and my hon. and gallant Friend must not be under the misapprehension that the profits of foreign and American enterprise in this country are not already subject to considerable rates of Income Tax.

Colonel DAY

Will the right hon. Gentleman also consider the taxation of foreign artistes' salaries over here, which are very large?


They are already the subject of taxation. I was surprised, on looking into them, to find what a comparatively small proportion of these profits escape the proper taxation.

Colonel DAY

Is the right hon. Gentleman aware that many of these artistes come over here, appear for only two or three months, and go back to America with their salaries untaxed?


Is the right hon. Gentleman also aware that many artistes have left this country without paying their tax?


This is more suitable for a Debate.