HC Deb 20 July 1977 vol 935 c582W
Mr. Robert Taylor

asked the Chancellor of the Exchequer what additional tax is chargeable to a United Kingdom resident who is already paying the highest current rate of income tax if he receives a gratuity of £49,500 from an overseas business connection.

Mr. Robert Sheldon

The amount of tax payable on such a payment would depend on all the circumstances in which it was made.