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UK tax law, history and analysis
Material and commentary on UK tax law, especially items that are otherwise difficult to find.
Thursday, 2 April 2015
Thursday, 17 April 2014
Seligman on Income Tax
Labels:
Addington,
History,
Income Tax,
Income Tax Act,
Peel,
Pitt,
Seligman,
US
Monday, 10 March 2014
Law Society paper on tax governance
The Law Society published an important document in March 2008 entitled Tax: Good Governance and better law making: A manifesto for improving tax law, which is available at page 44/190 of the linked document.
Friday, 19 July 2013
The wartime origins of Irish corporation tax
A short paper that I wrote for the Irish Society of Comparative Law conference in 2012 has just been published here in the Irish Journal of Legal Studies. It examines the UK corporation tax of 1920 and asks why it was retained in the Irish Free State even after its abolition in the reduced UK. This is all the more surprising given that the views of UK politicians that
As a footnote, Ernest Blythe seems to have been an interesting character, and was known to my grandmother.
“[e]veryone admits it is not a good tax ... many think that it bears exceptionally heavily on enterprise and industry” (Baldwin)
“[i]t was unloved by its parents, it was reviled by its subsequent guardians, it was condemned by every party, not least by the Labour Party” (Snowden)were widely shared in Ireland. The article reaches surprising conclusions rooted in economic nationalism and notes the irony in Ireland being widely criticised for its excessive corporation tax rates of c.5%.
As a footnote, Ernest Blythe seems to have been an interesting character, and was known to my grandmother.
Tuesday, 11 June 2013
O'Donnell Review
The O'Donnell review, Financing Britain's Future: Review of the Revenue Departments, led to the amalgamation of the Inland Revenue and Customs and Excise in 2005. In principle, it is available online, but the links have been disrupted by the move to gov.uk, and I have only been able to find the first chapter, here. Meanwhile, I have posted the entire document here.
Friday, 24 May 2013
Hartnett Report 2001
The Inland Revenue report Review of Links with Business was issued in 2001 and is known as the "Hartnett Report" after its author. I had some difficulty finding a copy, but the following link (here) works at the time of posting. The PDF button goes nowhere but pressing "RTF" retrieves the full report.
Update 24/06/13: a better copy is available here.
Update 24/06/13: a better copy is available here.
Thursday, 16 May 2013
Friday, 3 May 2013
CIPFA and ICAEW magazines
Links to Public Finance and Economia, including commentary on the recent Public Accounts Committee activity with respect to tax avoidance, secondments, tax havens and so forth.
Wednesday, 17 April 2013
RN Carter, Advanced Accounts
Accounting textbook from 1915 available online here: RN Carter (ed), Advanced Accounts: A Manual of Advanced Book-keeping and Accountancy for Accountants, Book-keepers and Business Men (New York: EP Dutton, 1915)
Saturday, 9 March 2013
Cambridge history conference 2012
The draft papers from the Cambridge Centre for Tax Law history conference can be found here.
Monday, 25 February 2013
Soft law in (Australian) taxation
UK Constitutional Law blog post on Macquarie Bank Limited v Commissioner of Taxation [2013] FCA 96 and taxpayer reliance on revenue authority statements.
Thursday, 17 January 2013
British Budgets vol. 1 (1877-1913)
The first volume of the invaluable British Budgets series, by Bernard Mallett, is here and covers the years 1877-8 to 1912-3.
"Intolerable Inquisition"
The Hamlyn Lectures website at the University of Exeter includes a link to the invaluable Intolerable Inquisition by Hubert Monroe.
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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