HC Deb 04 February 1887 vol 310 c656
MR. HOWORTH (Salford, S.)

asked the First Lord of the Treasury, Whether a foreign Company, or firm, represented in this Country by an agent only, pays any Income Tax upon the profits it makes in this Country?

THE FIRST LORD (Mr. W. H. SMITH) (Strand, Westminster)

Yes; and the liability in such a case has been affirmed by the High Court of Justice.