HC Deb 17 February 1931 vol 248 c1071
75 and 76. Sir F. HALL

asked the Financial Secretary to the Treasury (1) what was the financial loss to the Treasury incurred in the two years ended 31st December, 1930, owing to the default of foreign artists performing in theatres, music halls, and other places of entertainment in Great Britain in paying the Income Tax to which they were assessable;

(2) if in future consideration will be given to the question of refusing permission to foreign artists to perform in this country unless they furnish satisfactory guarantees for the discharge of their liabilities in respect of Income Tax on the salaries earned by them here?


The figures asked for are not available, but it may be estimated that the total amount of duty which escaped collection in these cases falls between £25,000 and £50,000 per annum. As I indicated in reply to a question by the hon. and gallant Member on the 9th December last, I am reconsidering the whole of this matter, and will bear in mind the suggestion which he now makes as to the furnishing of guarantees.


Will the hon. Gentleman, in considering this matter, recognise what has been done in the United States of America, where these artists are not allowed to leave the country until they have proved that they have discharged their liabilities in that country?


All relevant considerations will be taken into account.