§ Mr. Arthur Lewisasked the Chancellor of the Exchequer what is the present rule regarding residential qualifications for taxation purposes; and what plans he has for changing this rule.
§ Mr. TaverneIt is impossible to summarise the code of practice applying to residence status for tax purposes in a few sentences. If the hon. Gentleman has a particular difficulty, perhaps he could write to me about it.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he is aware of the growing practice of wealthy people avoiding taxation by claiming that they are not resident in Great Britain; and what action the Inland Revenue take to check on questions affecting residential qualifications.
§ Mr. TaverneThe Inland Revenue make all necessary enquiries to ensure that they have full and accurate information relevant to taxpayers' residence status. They have no evidence that people are falsely claiming to be not resident in this country.