§ Mr. RookerTo ask the Chancellor of the Exchequer what factors are taken into account when granting foreign nationals residing in the United Kingdom immunity from United Kingdom taxes. [37070]
§ Mr. JackImmunity from direct taxation is accorded to income and gains beneficially owned by foreign Heads of State and their Governments. This treatment has its origins in a principle of international law, which has been recognised by successive Governments in this country.
There is no immunity from Customs and Excise duties and taxes.