1 MARCH 1924, Page 13

INCOME TAX AND RESIDENCE ABROAD.

[To the Editor of the SPECTATOR.] SIR,—With reference to Major-General T. D. Pilcher's letter in your issue of the 9th instant, I quite agree that the Inland Revenue authorities have stiffened considerably in their attitude towards persons who are not entirely resident abroad. I have known cases where persons have been so resident for all except two days in a financial year and yet have been held to be resident in this country and to have only gone abroad for the sake of temporary residence. It is, of course, extremely unjust that there is no right of appeal against the holding of the Inland Revenue in this matter.—I am, Sir, &e., WILFRED T. FRY.

13 Buckingham Palace Gardens, London, S.W.1.