HC Deb 05 November 1940 vol 365 cc1199-200
50. Mr. Vernon Bartlett

asked the Chancellor of the Exchequer whether, except in the cases of men or women on urgent national service, he will consider the cancellation of regulations which allow British subjects to escape from British taxation by living part of the year out of this country?

Sir K. Wood

I am not sure to what type of case my hon. Friend is referring. Persons who are ordinarily resident in this country do not escape liability to United Kingdom Income Tax merely by living part of the year out of the country. If my hon. Friend will send me particulars of any cases that he has in mind I will inquire into them.

Mr. Bartlett

Is it not a fact that if people live the whole year out of the country, they escape Income Tax, and that certain people of great wealth, and therefore of great responsibility, have not been seen in this country since the war began?

Sir K. Wood

In the Question the hon. Member says: "living part of the year out of this country." If he has any further information, I shall be glad to receive it.