§ Mr. Warrenasked the Chancellor of the Exchequer if he will re-examine the situation imposed by the Finance Act 1974 whereby an airline pilot of British nationality who owns a house in the United Kingdom but who is resident abroad is required to pay tax on all his emoluments if he performs one scheduled take off or landing at a United Kingdom airport in a year.
§ Mr. Robert SheldonThe 1974 Finance Act did not alter the tax treatment of an airline pilot of British nationality who maintains a residence in this country and whose duties involve flights in and out of the United Kingdom. Under the law, as it was previously and as it now is, he would be taxed on the whole of his emoluments because he would not be regarded as carrying out the whole of his duties abroad. In practice, where only a single take-off and landing in this country occurred in a year, the Inland Revenue would normally disregard this on de minimis grounds in considering whether any duties were performed in this country.