§ Commander H. CRAIG
asked the Chancellor of the Exchequer (1) whether he can give any instance of an Income Tax assessment having been made upon the profits of foreign shipping companies trading to this country who have not a place of business or branch office in this country; and (2) whether, under the provisions of Section 41 of the Income Tax Act of 1842 and Section 31 of the Finance (No. 2) Act, 1915, any assessment to British Income Tax has been made upon Messrs. Thomas Cook and Sons, Limited, or any other tourist firms in respect of the profits earned in this country by foreign shipping and railway companies who have no branch or place of business in this country, but who employ Messrs. Cook or other tourist agencies to sell tickets on their behalf?
§ Mr. BONAR LAW
There are a number of cases of assessments to Income Tax in respect of the profits of foreign shipping companies carrying on business in this country who have not a place of business of their own or a branch office here. I may remind the hon. and gallant Member that it would be inconsistent with the obligations to secrecy of the Commissioners of Inland Revenue to furnish information relative to the Income Tax assessments upon particular taxpayers.