HC Deb 14 February 1933 vol 274 c815
53. Sir W. DAVISON

asked the Chancellor of the Exchequer whether Income Tax is paid in Great Britain on the profits or commissions made by the Russian Soviet trade delegation in Great Britain?

Mr. CHAMBERLAIN

Any profits derived by the Russian trade delegation from trade carried on by it in the United Kingdom would, under the general principles of international law, be exempt from United Kingdom Income Tax in the same way as trading profits similarly arising to any other foreign Government.

Sir W, DAVISON

Having regard to the fact that this is quite a unique method of carrying on trade, will the right hon. Gentleman see that similar facilities are given to all trade between this country and Russia, if the Russian trade in this country is to be exempt from payment of Income Tax?

Mr. CHAMBERLAIN

I think that comparable profits would be treated in exactly the same way if they arose out of transactions by this Government in Russia.

Sir W. DAVISON

No. Does not my right hon. Friend realise that the Russian Government have a trading organisation in this country, and does he not think it unfair to traders in this country that that trading organisation should not be subjected to the same disabilities in regard to taxation as our traders have to suffer?