§ Mr. Warrenasked the Chancellor of the Exchequer if he will investigate the reasons why employees of foreign airlines can obtain tax concessions from Her Majesty's Government by claiming that as their employer is not resident in the United Kingdom they are themselves domiciled abroad even though they are resident in the United Kingdom.
§ Mr. Denzil DaviesThe employees of any overseas concern who are themselves domiciled abroad, though resident in the United Kingdom, are entitled under the provisions of the 1974 Finance Act to a deduction of 50 per cent.—25 per cent. if they have been resident here for nine years or more—in charging their emoluments to United Kingdom tax. But they are not entitled to claim foreign domicile simply because they are employed by a non-resident concern.