§ 46. Lieut.-Colonel GAULTasked 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 557 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?
§ Mr. CHURCHILLYes, 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 GAULTDoes not the right hon. Gentleman think the best assurance of our traditional hospitality is not to tax our visitors when they come to England?
§ Mr. CHURCHILLIt is a question of the point at which a visitor becomes a resident.