CO129-439 - Others - 1916 — Page 613

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.