HC Deb 22 April 1948 vol 449 c2003
57. Mr. J. Lewis

asked the Chancellor of the Exchequer if he is aware that at 4.20 p.m. on Saturday, 17th April, at London Airport, Import Duty and other taxes, amounting to approximately £22, were imposed on Mr. Nat Fleischer, of New York, in respect of a presentation championship belt to be presented to Rinty Monahan, who recently won the world's flyweight championship; and, in view of the circumstances of the case, if he will refund the duty and tax which was levied on this gift.

Mr. Glenvil Hall

Duty and tax were paid on deposit to obtain delivery of the belt whilst a claim to exemption was being considered. The amount paid has now been refunded.

Mr. F. Noel-Baker

Could not my right hon. Friend consider the general rule that obvious personal gifts to individual people should be exempt from tax?

Mr. Glenvil Hall

There is no authority for that; but there is authority for cases such as those to which this Question refers.

Back to
Forward to