HC Deb 11 April 1972 vol 834 c157W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether he is aware of the growing practice of the payment of high salaries to film stars and others in the entertainment and other businesses, who claim that they have no place of residence and therefore pay no income tax in any country; and whether he will introduce legislation making all British income, however and by whoever earned, liable to income and surtax.

Mr. Patrick Jenkin

The current review of the anti-avoidance provisions will take account of practices in the entertainment industry; but income derived from this country is in general liable to British tax wherever the recipient is resident.