HC Deb 02 May 1972 vol 836 cc112-3W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer to what extent fees and expenses earned whilst lecturing in the United States of America are treated by the Inland Revenue as being liable for British income tax and surtax where appropriate on such earnings.

Mr. Nott:

Income earned in the circumstances mentioned would in general be liable to United Kingdom income tax (and surtax as appropriate) on the amount arising, credit being given for any United States tax.

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