§ Brigadier-General MAKINSasked the Financial Secretary to the Treasury whether he has any information to show the extent to Which British subjects are now residing abroad as a result of high taxation in this country; and what steps the Income Tax authorities take in all 1611W these cases to satisfy themselves as to the bona fide nature of the residential qualifications?
§ Mr. PETHICK- LAWRENCEThe answer to the first part of the question is in the negative. As regards the second part, the hon. and gallant Member may rest assured that all practicable steps are taken to verify the correctness of claims to exemption from Income Tax on the ground of non-residence.