Letter From Powell, Skues, and Graham Smith to James McBey (Legal Documents Belonging to James McBey)
RecipientReceived by
James McBey
(Newburgh, Scotland, 1883 - 1959)
Date1940
Object NameLetter
Mediumpaper and ink
ClassificationsMcBey
DimensionsOriginal: 25.4 x 20cm
Photocopy: 27.9 x 21.5cm
Photocopy: 27.9 x 21.5cm
AcquisitionPresented in 1988 by Mrs Marguerite McBey.
Copyright© Aberdeen City Council (McBey Collection)
LocationView by Appointment - Aberdeen Treasure Hub
Object numberABDAG009505.6
About MeTwo copies of a letter from solicitors Powell, Skues, & Graham Smith to James McBey, dated 5th September 1940. The letter is in response to one sent by McBey on 11th June 1940 regarding his income tax return for the United Kingdom. The solicitors explain that, even though McBey was now a resident of America, he would still have to complete a UK tax return each year. McBey would also be required to pay UK income tax, on any money considered to be British earnings, if he fell into one of the following categories: (a) He stayed in the United Kingdom for periods amounting to six months in any fiscal year.
(b) If a residence was maintained in the UK and available for his use for visits of any length.
(c) Even if McBey steered clear of (a) and (b) he would still be regarded as a UK resident if he made annual visits which the Revenue Authorities felt were habitual. Visits of an average length of three months for at least four succesive years were considered habitual.
The letters consist of a 3 page orginal, signed and stapled, and an unsigned photocopy printed on both sides of one sheet.
This object is part of an archive that belonged to Marguerite McBey. As a result of her generosity, Aberdeen Art Gallery holds the largest archive of James McBey's work, including prints, drawings, sketchbooks, oil paintings and memorabilia such as this letter.
