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Companies (United States Taxation)

Volume 957: debated on Monday 6 November 1978

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asked the Chancellor of the Exchequer what representations he has received on the possible liability to United States' social security and Federal unemployment taxes of companies incorporated in the United Kingdom and their employees making short-term visits to the United States of America; what representations he has made to the United States Government; and if he will make a statement.

The Inland Revenue has received representations about the incidence on United Kingdom employers of these taxes in respect of their employees visiting the United States of America and has raised the matter with the United States Internal Revenue Service. It is not possible to make any further statement on this matter at the present time.