Material and commentary on UK tax law, especially items that are otherwise difficult to find.
Monday 12 November 2012
Monday 22 October 2012
Liberal Party audio recordings
Audio recordings of Asquith, Lloyd George, Churchill and Gladstone, including discussion of the People's Budget of 1909.
Friday 21 September 2012
Stafford Northcote (1842-61 budgets)
Stafford H. Northcote, Twenty years of financial policy: a summary of the chief financial measures passed between 1842 and 1861, with a table of budgets.
Essentially the first in the British Budgets series, written by a future Chancellor of the Exchequer. Some interesting and balanced comments about the Irish crisis from a financial perspective.
Essentially the first in the British Budgets series, written by a future Chancellor of the Exchequer. Some interesting and balanced comments about the Irish crisis from a financial perspective.
Mirrlees Review
A more mainstream one: links to Dimensions of Tax Design and Tax by Design, the products of the recent Mirrlees Review by the Institute for Fiscal Studies.
Tuesday 28 August 2012
PD Leake on capital allowances
One of the seminal books on UK capital allowances: PD Leake, Depreciation and wasting assets and their treatment in computing annual profit and loss (London: Isaac Pitman, 1920). The preface and introduction are particularly interesting.
Thursday 12 July 2012
Income Tax Acts (1799-1952)
The older UK Income Tax Acts are not that easy to find online, but these links work as at the date of posting. No joy on 1918 yet.
Income Tax Act 1799
Income Tax Act 1803 (at p. 1012)
Income Tax Act 1842
Income Tax Act 1952
Income Tax Act 1799
Income Tax Act 1803 (at p. 1012)
Income Tax Act 1842
Income Tax Act 1952
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