HC Deb 06 April 1943 vol 388 c495
52. Mr. E. P. Smith

asked the Chancellor of the Exchequer whether his attention has been drawn to the fact that persons resident in this country who are in receipt of an earned income from the United States of America are liable to American as well as British Income Tax, amounting in all to 13s. in the £; and whether, in view of the need to encourage by every possible means this type of importation of dollars, he will consider giving such persons a proportional rebate on their British tax to bring them into line with the rest of the British taxpayers?

Sir K. Wood

The provisions of our law relating to relief from double taxation do not extend to earned income that may be subject to both United States Income Tax and United Kingdom Income Tax, but the United States tax would generally be allowed as a deduction in computing the income chargeable to United Kingdom tax. I am not clear as to the type of case which my hon. Friend has in mind, and I should be glad if he would furnish me with particulars.

Mr. Smith

Will the right hon. Gentleman bear in mind the practice of many professional men and women who sell their services or their work to the United States for dollar payments and so incur this double taxation?