HC Deb 22 November 1984 vol 68 cc270-1W
Mr. Foulkes

asked the Chancellore of the Exchequer if he will introduce legislation to make United Kingdom citizens resident in the Channel Islands and Isle of Man liable to United Kingdom taxes.

Mr. Moore

Residents of the Isle of Man and the Channel Islands are already liable to United Kingdom tax on income and gains derived from the United Kingdom, in accordance with the Taxes Acts and subject to the terms of double taxation agreements.