§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer what benefits accrue to(a) Her Majesty's 482W Treasury and (b) a United Kingdom citizen and resident in respect of bonuses paid into offshore accounts. [13775]
§ Mr. JackAn individual, whether or not a UK citizen, who is resident and who carries out the duties of an employment in the UK, is taxable on his earnings from that employment, including bonuses, regardless of whether they are paid in the UK or offshore.
§ Mr. PrenticeTo ask the Chancellor of the Exchequer what recent representations he has received on the practice of companies paying bonuses into offshore accounts. [13774]