INFORMATION ISSUED by the ASSOCIATION of JEWISH REFUGEES in GREAT BRITAIN a FAIRFAX MANSIONS, Finchley RD
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Vol. XVI No. 6 June, 1961 INFORMATION ISSUED BY THE ASSOCIATION OF JEWISH REFUGEES IN GREAT BRITAIN a FAIRFAX MANSIONS, FiNCHLEY RD. (corner Fairfax Rd.), London. N.W.3 0//<ce and Consultirm Hourt: Telepllone : MAIda Vale 9096/7 (General Oflice and Welfare for the Aged) Monday to Thursday 10 a.m."! p.m. 3—6 p.m. MAIda Vale 4449 (Emplovment Agencv. annuallv licented bv the L.C.C.. and Social Services Dept.) Friday 10 a.m.—l p.m. TAX EXEMPTION FOR SUCCESS AND OBLIGATIONS COMPENSATION PAYMENTS Report on AJR General Meeting Text of Finance Bill Clause This year's AJR General Meeting on May 16 into effect in so far as more than 40 AJR We refer to the article in our previous issue. Was marked by the success which, after many members devote their time to the well-being In the meantime, the Finance Bill, 1961, has years of intensive efforts, had been achieved a of the 'Homes ; they have thus made it possible been published. It contains in Clause 19 thc tew weeks ago : the tax exemption for com to run the Homes in a spirit which is in keeping detailed proposals regarding the exemption pensation payments. In the course of his with the background of the residents. How from U.K. tax of compensation for National- opening remarks, the Chairman, Mr. H. Reich- ever, it has become increasingly difficult to find Socialist persecution. The Clause reads as ^ann, read out a letter from the Association's members of our community who are able follows : President and past Chairman, Mr. A. Schoyer, and willing to take up senior positions in the m which he congratulated the AJR on this Homes, whereas, on the other hand, the need CLAUSE 19 signal achievement which was of such decisive for such services will grow after the establish EXEMPTION FROM TAX OF COMPENSATION FOR importance to many in our midst. ment of the fourth Old Age Home and the NATIONAL-SOCIALIST PERSECUTION . '^r- W. Rosenstock, General Secretary of the Home for the Infirm. Members should there iJJR. in his report recalled that in these days fore think of suitable persons who are prepared (1) Annuities payable under the law of the ^0 years have elapsed since a small group of to take up this vocation. In the financial Federal German Republic relating to the com ••eiugees who had been active in various spheres sphere, it has to be realised that the means for pensation of victims of National-Socialist persecu covering that part of the expenses which can tion, being annuities which under any such law ot Jewish life in Germany had taken the initial relating to the taxation of such compensation are steps which ultimately resulted in the forma- not be contributed by residents will only last specifically exempted from tax of a character simi "011 of the AJR. Whilst it is intended to for a limited number of years, whereas the lar to that of income-tax, shall not be regarded evaluate the impact of this anniversary on need for the Homes will go on for a consider as income for any income-tax purposes. ably longer period. Therefore, reserves have another occasion, one summary conclusion (2) This section shall be deemed always to have "lay be drawn from these two decades : the to be built up in time, and the AJR Charitable had effect, and any necessary repayment of tax eed for a strong representative body of our Trust would be a proper instrument for this shall be made if a claim in that behalf is made ommunity has never decreased throughout purpose as the beneficiary of donations inter to the surveyor, in such form as the Commis nis perioci and is as great today as it was in vivos and bequests. sioners of Inland Revenue may direct, not later "e past. The questions which stood in the than the end of the year 1966-67. lacrease of Income Imperative foreground differed in the course of time; (3) The following provisions shall have effect srif^ problems have been solved, others are The Balance-Sheet for 1960 reveals a total as respects claims for repayment under the fore onl ^'^^^'''^'^' and others again have come up expenditure of £10,400, and an income from going sub-section : °y 'Comparatively recently. The speaker also subscriptions and donations of £8,300. As (a) a person's executors or administrators in«t-* '? the work of the organisations and expenditure is bound to rise due to the expan may make any claim which he might have j"? ."U.tions whose establishment was due to the made if he had not died, and after a person's nitiative of the AJR and its corresponding sion of our work, it is highly essential to death any repayment due (whoever made the f/^^'iisations abroad : the Council of Jews increase our income, and the signing of claim) shall be made to his executors or rom Germany, the United Restitution Organi covenants for the AJR Charitable Trust would administrators ; be one of the means towards this end. sation (U.R.O.) and the Leo Baeck Institute. (b) where the surveyor objects to any such Dr. F. Goldschmidt reported on recent nego claim it shall be heard and determined by the tiations in Germany, conducted by him, Commissioners concerned in like manner as together with AJR's Vice-Chairman, Mr. A. S. in the case of an appeal against an assessment Remembering Difficult Past Dresel, in the name of the Council of Jews under Schedule D, and the provisions of the from Germany. They referred, inter alia, to the Act of 1952 relating to the statement of a case Federal Restitution Law (" BRueG") the for the opinion of the High Court on a point 0 P'''ough its social work, the AJR knows implementation of which is substantially of law shall apply; the ^°o well of the difficulties with which limited by the present ceiling of DM 1,500 (c) any such claim to which objection is made miirPf'^' °^*^ ^^'^ lonely members of our com- millions. Furthermore, certain requests in the shall, if the claimant so elects when he makes rear ^re faced. However, we should also field of compensation were submitted anew. the claim, be heard and determined by the chan^* that the position of most of us has It is not possible to foretell whether any legis Special Commissioners, and paragraph (b) of into f^'^ for the better ; they have integrated this sul>-section shall have effect accordingly; lative action can still be taken before the new (d) subject to the foregoing provisions of this least ^'conomic life of this country and, at Federal Parliament will have been elected in from ^n ^^^ majority of cases, those who came section, the provisions of the Sixth Schedule autumn. A number of improvements of the to the Act of 1952 shall apply to any such claim. and c """i^tiy have benefited from restitution Law and implementary orders concerning the (4) Sub-section (1) of this section shall apply evgj. °"^Pensation in one way or another. How- former civil servants and officials of Jewish fof„'j"!jfortunately, some among us tend to to annuities payable under the law of any part communities are also under consideration, the of the Federal German Republic as it applies to for B difficult days behind us. They take speaker stated. centf^?"'^*^ what has been achieved and con- annuities payable under the law of that Republic. fisht f °" ^^^ demands. Important as our In the ensuing debate, mainly questions with It should be borne in mind that the Bill reference to the scope of the exemption from ing a a just settlement of the still outstand- may undergo alterations during its passage taxation were raised, to which Mr. F. E. Falk, through Parliament, but substantial amend do jji|!^?^'°°s is, it is also imperative that we member of the AJR Executive, replied. tion tmpair it by losing a sense of propor- ments affecting the principles of the clause are The resolutions moved by the Executive and not anticipated. published jn our May issue were carried unani AjR^^^'^'^S on the past year's activities of the mously. Accordingly, by an amendment of the It will be observed that only annuities which our M"^*^^^ °^ which were already recorded in rules, the maximum number of Executive mem are paid as compensation and are specifically the sti u '^^tie after the AJR Board Meeting) bers was increased from 15 to 20. Furthermore, exempted from Gennan tax because of their Whic-h ,u referred to two problems with in addition to the Executive and Board members character as compensation paid under the law who stood for re-election, Mr. A. R. Horwell, of the Federal Republic are proposed to be faced A ^'"•'^ ^°^ t^^ 0'«^ ^se Homes was Mr. K. Krotos and Mrs. L. Wechsler were elected admin- f °^ ^^^"^ is ^^^ problem of self- as new Executive members, and Mr. R. Apt, Mr. exempted from U.K. tax. This exemption will •fhe ii^""^tion, the other one that of finances, H. Feld, Mr. W. Jonas and Mr. Julius Strauss apply to all payments of " Renten" made aea of self-administration has been put were co-opted to the Board. Continued on page 2, column 1 Page 2 AJR INFORMATION June, 1961 TAX EXEMPTION FOR COMPENSATION PAYMENTS COMPENSATION NEWS Continued from page 1 ERHOEHUNG DER COMPENSATION FOR under the Federal Indemnification Law of 29th June, 1956 (BEG)—" Renten" paid to the ENTSCHAEDIGUNGSRENTEN " NATIONALVERFOLGTE " victim or his dependants for deprivation of profession, business or employment, loss of Dwchfuehningsverordnung veroeffentlicht As reported in November 1960, an agreement life, damage to health, loss of pension or has been concluded between the United Nations insurance rights—because the " Renten " paid Die Verordnung, die eine Anpassung der High Commissioner for Refugees and the Federal under this Law were specifically exempted from Renten fuer Lebensschaden, Koerperschaden German Government, under which refugees who German Income Tax.