The Resource Restricting tax relief on business entertaining and gifts : 1948-1965

Restricting tax relief on business entertaining and gifts : 1948-1965

Label
Restricting tax relief on business entertaining and gifts : 1948-1965
Title
Restricting tax relief on business entertaining and gifts : 1948-1965
Creator
Subject
Language
eng
Summary
This article uses primary source materials created by the Revenue and Treasury Ministers to trace the background to the introduction of restrictions on relief for expenditure on business entertainment and gifts in 1965. It shows how such expenditure grew dramatically during and immediately after World War Two due to food rationing, the desire to maintain business connections when certain activities were prohibited and the rapid increase in tax rates. It then examines in detail the Revenue's reactions to this growth and their preparations for a coherent policy on which to base preventive legislation. Finally, the Revenue's significant influence on the final form of the legislation is demonstrated and their relationship with Treasury Ministers and the Chancellor's Special Adviser, Nicholas Kaldor, is explored
Citation source
In: British tax review. - London. - (2010),
http://library.link/vocab/creatorName
Stopforth, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • expenses
  • tax relief
  • history of taxation
Label
Restricting tax relief on business entertaining and gifts : 1948-1965
Instantiates
Publication
Label
Restricting tax relief on business entertaining and gifts : 1948-1965
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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