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Studies in the History of Tax Law, Volume 10

Edited by: Peter Harris, Dominic de Cogan

ISBN13: 9781509939879

Published: September 2021

Publisher: Hart Publishing

Country of Publication: UK

Format: Hardback

Price: £140.00

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Paperback edition , ISBN13 9781509962914

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9781509939886

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These are papers from the 10th Cambridge Tax Law History Conference, which took place in July 2020. The papers fall within the following basic themes:

UK tax administration issues
UK tax reforms in the 20th century
History of tax in the UK
The UK's first double tax treaty
The 1982 Australia-US tax treaty
The legacy of colonial influence
Reform of Dutch excises, and
Canadian tax avoidance

Subjects:: Taxation

Contents:: 1. The Revolt of Boudicca and the Iceni – A Roman Tax Revolt (or Not)?; Jane Frecknall-Hughes; 2. The Lead Ore Tithe and the 'Poor Miners of the Peak': The Lead Ore Tithe in Derbyshire in the 16th to 18th Centuries; Barbara Abraham; 3. Receivers-General of Taxes in the Initial Income Tax Period: Illustrated by Henry Austen, Receiver-General for Oxfordshire; John Avery Jones; 4. An Innovation in Tax Administration: The Licensing of Dogs; Chantal Stebbings; 5. Forms and Formalities; Richard Thomas; 6. The Impact of the Two World Wars on the United Kingdom's Tax Law; John HN Pearce; 7. Hole and Plug; Philip Ridd; 8.; 1988 and All That: The Fundamentals of the UK Capital Gains Tax Are Changed; David Collison; 9. The 1926 Double Income Tax Agreement between Great Britain and the Irish Free State; Sunita Jogarajan; 10. Much Ado about Non-Discrimination in Negotiating and Drafting of the 1982 Australia-United States Taxation Treaty; C John Taylor; 11. Tax Reform for Innovation: Dutch Tax Policy in the Thorbecke Era (1850-1872); Henk Vording; 12. Lex Aotearoa: A Moment of Intersection, the 1952 Commission of Inquiry into the Taxation of Maori Authorities; Shelley Griffiths; 13. Countering Tax Avoidance in Canada before the General Anti-Avoidance Rule; Colin Campbell and Robert Raizenne; 14. The Colonial Taxation Policy, Income Tax and the Modern Japanese Empire; Shunsuke Nakaoka; 15. The British Colonial Income Tax Model: Lessons from Cyprus; Ntemis Ioannou; 16. 'An Embarrassing Precedent': The British India-Mysore Double Tax Arrangement of 1919; Chris Jenkins