§ Mr. Trotterasked the Chancellor of the Exchequer if he will clarify the position where under the provisions of the Finance Bill a person resident and ordinarily resident in the United Kingdom is assessed on his emoluments in respect of duties performed wholly outside the country as to (a) the allowance for tax purposes of the costs incurred by him and his family in travelling from his home in this country to the place where he performs his duties and (b) the possibility of his being assessed or receiving a benefit if the costs of such travel are met by his employer.
§ Dr. GilbertUnder the general tax law no relief is due to the employee for the expenses referred to, and if met on his behalf by his employer they are taxable as pay for the job. The application of these rules to foreign earnings, of course, a matter which there will be an opportunity to discuss in Committee on the Finance Bill.