§ SIR GEORGE BARTLEY (Islington, N.)To ask Mr. Chancellor of the Exchequer whether, if a firm carrying on business in one or more places in South Africa opens an office in London, that firm becomes liable to pay income-tax on all or any part of its profit in addition to the taxes it pays in South Africa.
(Answered by Mr. Austen Chamberlain.) If the office in London were merely a branch office the firm would have to pay income-tax only on the profits made in this country. But, if the office in I London were the head office and seat of direction of the business, the firm would in that case be chargeable with income-tax on the whole profits of the business.