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SECRETARIAL PRACTICE
United King- Under agreement made between the British Government and
dom Income the Government of the Irish Free State in respect of double
pox and Jrish income tax (see s. 23 of Finance Act, 1926 and s. 21 of Finance
Income Taz. Act, 1928), a person resident in the Irish Free State and not
resident in Great Gritain or Northern Ireland is entitled to
exemption from United Kingdom income tax in respect of
income arising in Great Britain or Northern Ireland and a
person resident in Great Britain or Northern Ireland, and not
resident in the Irish Free State is entitled to exemption from
Irish Free State income tax in respect of income arising in the
Irish Free State.
Special provision is made in the agreement for relief in cases
of persons resident both in Great Britain or Northern Ireland
and in the Irish Free State.

Appeals.

Reliefs.

Salaries.

Under Clause 4 of the agreement a company is deemed to be
resident in the country in which its business is managed and
controlled.

If a liability has not been agreed with the inspector and
a return has been made in accordance with the company’s
views, it will generally be found that an assessment will be
made on the larger figure in accordance with the inspector’s
contention. Upon receipt of the Notice of Charge or notice of
assessment the secretary should give in writing the necessary
notice of appeal, stating the grounds of appeal quite generally,
and whether the appeal is to the General or Special Commis-
sioners. It is desirable to register this communication, which
should be made within 21 days. As it has been assumed that
all necessary documents are already before the Revenue nothing
further remains to be done until the case is brought before
the Commissioners.

Where a business ceases, the liability for the broken period
at the end is reduced to the actual profits for that period, less
any debts [s. 31 of Finance Act, 1926], and provision is also
made for repayment of any tax overpaid or the raising of an
additional assessment as the case may require.

Under Schedule E, the secretary has an important function
to discharge—making a statutory return of salaries on the
prescribed form [No. 46 or 46 (a)]. It should be noted that
this Return should include the directors, all the staff whose
whole-time remuneration brings them over the limit of
liability, and also pensioners and any who receive fees of
any kind, whatever the amount, for part-time work; as
distinct from payment for specific tasks, e.g. solicitors’ and
architects’ fees. Round sums paid annually for expenses,
bonuses. etc.. should be specified.