§ Viscount Hanworthasked Her Majesty's Government:
Whether they think it reasonable that husbands going abroad for work which is usually in the national interest should, because of income tax liability, be prevented from visiting their families if they are living in accommodation which the husband owns, and whether they realise how detrimental this situation may be to the family unity.
§ Lord CockfieldSection 50 of the Income and Corporation Taxes Act 1970 provides for an individual's residence status to be decided without regard to any place of abode maintained in the United Kingdom for his use, if he is working full time and all the duties of his office or employment are performed abroad, or any duties performed in the United Kingdom are incidental to his duties abroad. Husbands should not therefore be inhibited by income tax from visiting their families in the circumstances to which the noble Viscount refers. If he would care to let me have particulars of any case in which this has caused problems, I should be glad to look into it.