Mr. Howarthasked the Chancellor of the Exchequer whether he has any plans to review the taxation of dual resident companies.
§ Mr. MooreI have authorised the Inland Revenue to publish today a consultative document regarding the tax treatment of dual resident companies. Representations should be sent to the Board of Inland Revenue to arrive, if possible, by 15 January 1985.
This is part of our continuing review of the taxation of international business. Statements on other aspects will be made in due course.