§ 53. Mr. KIRKPATRICKasked the Financial Secretary to the Treasury whether fathers employed in India who maintain residence in England to enable their children to be educated and brought up with as little handicap as possible from the absence of their parents, are charged English Income Tax for the whole year whenever they come home to see their children during summer or other holidays?
§ Mr. W. S. MORRISONAny person employed abroad who maintains a place of residence in this country is liable to tax as a resident in any year in which he visits this country. The liability normally extends only to the income actually remitted to this country, and I may remind my hon. Friend that, in the years in which there is no visit, there is no liability in respect of remittances from the earnings abroad.