§ 29. Mr. DENVILLEasked the Chancellor of the Exchequer whether seeing that the United States treasury has decided to enforce Article 674 of the Income Tax regulations, under which the gross income from sources within the United States includes compensation for labour or personal services performed within the United States regardless of the residence of the payer or the place in which the contract for his services was made or of the place of payment, he will direct the Inland Revenue to take similar steps in this country against all foreigners?
Mr. CHAMBERLAINUnder the existing law Income Tax is chargeable in respect of the profits or gains arising from any employment exercised within the United Kingdom, whether the recipient is or is not resident in the United Kingdom.
§ Mr. DENVILLEIs the right hon. Gentleman aware that if an official of a British company earning a salary of £1,200 a year visits the United States for a month, on business, performing the work of his firm, he has to pay income tax on £100 of money earned in this country?