§ 92. Mr. LOUGHasked the Secretary to the Treasury whether the Income Tax Commissioners can compel a bond fide agent or broker, who is not an authorised person carrying on the non-resident's regular business, to state the turnover since 1911 for all the foreign firms he represents, with a view to assess such turnover for Income Tax or Excess Profit Tax or make such agent pay on behalf of his foreign clients who have no domicile or establishment in this country?
Mr. McKINNON WOODOn its being satisfactorily proved to the Commissioners of Taxes that a person is not an authorised agent carrying on in the United Kingdom the regular business of a nonresident, a request would not be made or maintained for the particulars suggested. An inquiry into the facts of a particular case, or a request for certain information, is obviously in many cases a necessary preliminary to a proper determination of the status for Income Tax purposes of the agent or other person who acts in the United Kingdom on behalf of the non-resident.