Monday, 22 October 2012

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