HC Deb 07 March 1929 vol 226 cc556-7
46. Lieut.-Colonel GAULT

asked the Chancellor of the Exchequer whether he authorised the issue recently of a circular by the Inland Revenue Department regarding the liability to Income Tax of regular visitors to this country; and whether, in view of the effect upon regular visitors to England, he will reconsider the existing practice in this matter?


Yes, Sir, the issue of this circular was authorised by me in deference to suggestions from many quarters that visitors should be made aware of the legal position, and it will, I hope, remove some misapprehensions which have tended to deter intending visitors from coming to this country. I have no statement to make about changes in taxation at the present time.

Lieut.-Colonel GAULT

Does not the right hon. Gentleman think the best assurance of our traditional hospitality is not to tax our visitors when they come to England?


It is a question of the point at which a visitor becomes a resident.

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