31486 T
1916
The above number and letter should be quoted in any reply, addressed to--
The Secretary,
Inland Revenue.
ith the word
Somerset House,
London, W.C.. Taxes
the left-hand corner of the
Jope1
INLAND REVENUE,
52800
REC
REG 4 NOV16
608
SOMERSET HOUSE, LONDON, W.C.
3rd November, 1916.
Sir,
1
With reference to Mr. Grindle's letter of the 13th
September last, no 2640/1916, regarding the liability of
Mr. Frank Browne, late Government Analyst in Hong Kong, to
assessment to Income Tax in respect of a gratuity of £200, awarded to him by the Hong Kong Government, I am directed by the Board of Inland Revenue to acquaint you, for the information of Mr. Secretary Bonar Law that as the gratuity
in question appears to have been earned abroad before Fr. Browne became a resident in this country, it is not regarded
as assessable to United Kingdom Income Tax.
I am, Sir,
Your obedient Servant,
cq. Cany
Ke Under Secretary of State,
Colonial Office.