PZ 6064/32 'Mr C C Garbett: liability to British Income Tax during period of employment under Iraq administration' [‎67r] (27/88)

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T.i® decision that hr, Garbatt ig liable to
tax has been reached and aaintained on the baal. of
the saddle gaetern Seryieee S.tlmate l.e. the terag
of the Estimate render him liable to'•••••• awtt t to
Onited Kingdom Income ^ ^
Funds provided to meet expenditure
covered by the Estimate by bills drawn in Iraq which
were sold to the local bank® who provided the
necessary credit® in the High Coauai&©ioner 1 s Account*
(fhi® wa® a continuance of this practice which had
obtained prior to 1 April 1921 before the Colonial
Office became responsible for Middle Eastern Services*
The hi lie were mt by the Government of India and
the Colonial Office relishuraed that Government by
payment to the India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. in London*}
The position in 1921 wa® complicated* The ^
then High Commissioner did not carry out our intentions
but left the actual drawing of bills in the hands of
the Iraq Accountant General in Baghdad (that officer
having been responsible under the previous regime}
who also actually kept and rendered the Accounts which
were, however, signed by the High Commissioner* In
point of fact the Accountant General, Baghdad, went a
step further and instead of regarding this Account
as purely in respect of Middle Eastern Services Vote
services regarded it as “in account with Hie Majesty*s
Government* which, in practice t resulted in the
inclusion of a large mnt&or of transactions in which
His Majesty*s Government but not the Colonial Office
(i*e* Middle Eastern Services Vote aervicee) was
concerned* Payments to, inter alia, High Commission
staff