The Resource Administrative income tax legislation : a century of the Revenue following the letter (but not the spirit) of the legislation

Administrative income tax legislation : a century of the Revenue following the letter (but not the spirit) of the legislation

Label
Administrative income tax legislation : a century of the Revenue following the letter (but not the spirit) of the legislation
Title
Administrative income tax legislation : a century of the Revenue following the letter (but not the spirit) of the legislation
Creator
Subject
Language
eng
Summary
Addington's income tax of 1803 contained detailed administrative rules designed to make the tax acceptable, in particular that it should not be centrally administered and should not be inquisitorial. This meant that it was administered by the General Commissioners with the tax authority having a secondary role. The amount of trading profits was determined by the General Commissioners, the Surveyor (the predecessor of the Inspector of Taxes) merely having power to object, with the ultimate decision resting with the General Commissioners. With increased industrialisation this became inefficient and from about the 1850s the Surveyor in practice determined the amount which in most cases was accepted by the General Commissioners. However, the legislation continued in its original form which meant that people who once had a central role in assessing had to continue to be involved, which was inefficient. In spite of recommendations for change by Royal Commissions in 1920 and 1955 and several unsuccessful attempts to change the law to bring it into line with the practice, extraordinarily the legislation continued substantially in its original form until 1965. This article looks into the history
Citation source
In: British tax review. - London. - (2015),
http://library.link/vocab/creatorName
Avery Jones, J.F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • income tax
  • history of taxation
  • tax authorities
  • tax system
Label
Administrative income tax legislation : a century of the Revenue following the letter (but not the spirit) of the legislation
Instantiates
Publication
Label
Administrative income tax legislation : a century of the Revenue following the letter (but not the spirit) of the legislation
Publication

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