§ Mr. Arthur Lewisasked the Chancellor of the Exchequer why he will not amend the law so that British citizens who have to live in tax havens to avoid British taxation and who have non-resident tax status must sign a register which is made available for public inspection.
§ Mr. RidleyIt would not be practicable to maintain such a register. Signature requirements could only be enforced within our jurisdiction and, as a check, detailed enquiries would have to be made of all British citizens leaving or entering the United Kingdom. This would involve objections of principle as well as substantial administrative costs.