HC Deb 03 March 1982 vol 19 c149W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer, in view of the growing practice of highly paid persons within the entertainment industry settling in overseas countries with low or non-existent taxes, who then come to the United Kingdom to work on a tax-free basis, whether he will take action in his Budget to stop this practice.

Mr. Ridley

Non-resident entertainers who work in the United Kingdom are already liable to United Kingdom tax on their income from that work.