HC Deb 22 May 1973 vol 857 c65W
Mr. Orme

asked the Chancellor of the Exchequer if he will ascertain how many British citizens receive payments via the Cayman Islands; and how this affects the incidence of British taxation.

Mr. Nott

No estimate can be made of how many British citizens receive payment in the Cayman Islands. If income arising in the Cayman Islands is received in the United Kingdom, it would normally be liable to United Kingdom tax.