HC Deb 28 January 1918 vol 101 c1321W

asked the Secretary to the Treasury whether, as the Kellner-Partington Wood Pulp Company remains an English company subject to English law, he will state if Income Tax and Excess Profits Duty will be paid by this company on exactly the same footing as any other British company despite the fact of its Norwegian control?


The question of liability in any given case depends upon the facts of that case, and the company in question will be chargeable with Income Tax and Excess Profits Duty equally with any other company similarly circumstanced.