§ 54. Mr. BENNETT
asked the Chancellor of the Exchequer if he will consider the introduction of legislation whereby British nationals living abroad shall be liable for Income and Super-tax?
§ Mr. CHURCHILL
Broadly speaking, the Income Tax extends to all income which arises in this country, even if it be enjoyed by a person residing abroad. Also, if a non-resident individual's income liable to British Income Tax exceeds £2,000 he is liable to British Super-tax. If I correctly understand my hon. Friend's suggestion to be that a nonresident British subject should be made liable to British Income Tax and Super-tax in respect of his total income, whether arising in this country or abroad, I am advised that this is a proposal which would be impracticable.
§ Colonel DAY
Will the right hon. Gentleman consider the question of making aliens who reside here pay a fair portion of taxation upon their incomes, that is if they are earning large sums here?