§ MR. MASON (Lanark, Mid)
asked the First Lord of the Treasury, By what means it is proposed to charge Income Tax upon the profits of a Foreign Company or firm trading in this country when such Company or firm is only represented by an agent; and when the goods are not invoiced to or through such agent, but invoiced direct to the purchasing firm by the Foreign Company or firm?
§ THE FIRST LOED (Mr. W. H. SMITH) (Strand, Westminster)
It is impossible to answer the Question fully at the present time, as it refers to matters which are subjects of appeal to (he High Court of Justice. But, speaking generally, the tax would be charged by means of assessment on the agent of the foreign firm or Company in this country.