§ LORD R. CECIL (Marylebone, E.)I beg to ask Mr. Chancellor of the Exchequer whether his attention has been called to the fact that many large traders at the Earl's Court Exhibition and other places have no permanent premises in this country, and consequently, in many cases, escape the payment of income tax; and whether he proposes to take any action for the protection of the revenue in such cases.
§ MR. ASQUITHThe question of the liability of the traders referred to has not been lost sight of by the local income-tax officials, but, having regard to the heavy expenses which exhibitors are at, and the difficulty there would be in collecting any duty assessed—the Exhibition being open only from May 1st to October 1st—no assessments have been raised other than on persons who have occupied stalls from year to year. A proportion of the principal exhibitors 1137 have London branches or agencies, and in those cases the profits fall for assessment in the usual way.