Studies in the History of Tax Law Volume Volume 10

Description

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: Preface Contents List of Contributors 1. The Revolt of Boudica and the Iceni – A Roman Tax Revolt (or not)? Abstract Introduction Why Did the Revolt Occur? Roman Taxation Generally Images of Boudica Icenian Wealth Concluding Remarks 2. The Lead Ore Tithe and the ‘Poor Miners of the Peak’:
The Lead Ore Tithe in Derbyshire in the Sixteenth to
Eighteenth Centuries Abstract A Brief Introduction to Tithes The Derbyshire Lead Industry Taxes and Duties on Lead Derbyshire Miners and the Lead Ore Tithe Conclusion 3. Receivers-General of Taxes in the Initial Income Tax Period: Illustrated by Henry Austen, Receiver-General for Oxfordshire Abstract Introduction Appointment of Receivers Deputy Receivers The Duties of the Receiver Remuneration of Receivers Bonds to Secure the Receiver's Liability for Taxes Collected Writs of Extent Reform of the System for Making Payments to the Exchequer Appendix 4. An Innovation in Tax Administration: The Licensing of Dogs Abstract Introduction The Tax on Dogs The Problems of Administration The Dog Tax Innovation: The Conversion to an Excise Licence The Conversion of All Assessed Taxes Into Excise Licences Conclusion 5. Forms and Formalities Abstract The Assessing Authorities The Law on Communications by the Assessing Authorities Later Tax Provisions About Service Developments After 1918 Conclusions on Service on Taxpayers The Law on Communicating With the Assessing Authorities Loss and Destruction of Documents Forms 6. The Impact of the Two World Wars on the UK’s Tax Law Abstract Introduction Increased Government and the Form of Tax law Increased Expenditure and the Content of tax Law The Transitions From War to Peace Conclusion 7. Hole and Plug Abstract Introduction The Indefinable The Judicial Attitude to tax Avoidance Close Companies Transfer of Assets Abroad Section 28 of the Finance Act 1960 Commodity Futures Controlled Foreign Companies Conclusion 8. 1988 and All that: The Fundamentals of UK Capital Gains Tax are Changed Abstract Introduction Relief for Inflation Structural Changes to the Rate of Tax 9. The 1926 Double Income Tax Agreement between Great Britain and the Irish Free State Abstract Introduction Background Impetus for Change Drafting a Residence Basis Agreement The Politics of Concluding a Tax Treaty The 1928 Amendment The Tumult of 1932 Conclusion 10. Much Ado about Non-discrimination in Negotiating and Drafting of the 1982 Australia–US Taxation Treaty Abstract Introduction The First Round of Negotiations The Second Round of Negotiations – June 1971 The Kingson Draft The May 1979 Negotiations Issues Facing the Australian Delegation on Their Return to Australia The Australian Cabinet Decision of 16 September 1980 The 17–21 November Round of Negotiations The Final Round of Negotiations and the Signing of the Treaty Conclusion 11. Tax Reform for Innovation: Dutch Tax Policy in the Thorbecke Era (1850–72) Abstract Introduction: Perspectives on Nineteenth-Century Tax Reform The Dutch National tax System: An Overview The Perfoumance of the Tax System Up to 1848 Thoebecke's Liberal Revolution Conclusion 12. Lex Aotearoa: A Moment of Intersection, the 1952 Commission of Inquiry into the Taxation of Maori Authorities Abstract Introduction The Context of the 1939 Legislation The 1939 Legislation Suspension of the Law? or 'Mr Jessep Goes to Wellington' Tackling the Issue and the Path Forward Concluding Remarks 13. Countering Tax Avoidance in Canada before the General Anti-Avoidance Rule Abstract Introduction The Income War Tax Act: 1917–48 The 1948 and 1952 Income Tax Acts: 1949–71 Tax Reform and the Carter Commission: 1962–72 The Modern Act and the Business Purpose Test: 1972–84 Stubart and the Enactment of the General Anti-avoidance Rule: 1984–88 14. The Colonial Taxation Policy, Income Tax and the Modern Japanese Empire Abstract Introduction Brief Explanation of the Modern Japanese Income tax System Systematic Application of Income tax to Colonies: Process, Methods and Confronted Problems Applications and Practice to Colonies: Some Findings Concluding Remarks 15. The British Colonial Income Tax Model: Lessons from Cyprus Abstract Introduction The First Cypriot Income Tax in 1941 Origins of the 1922 Model Ordinance Conclusion 16. 'An Embarrassing Precedent': The British India–Mysore Double Tax Arrangement of 1919 Abstract Introduction British India and Mysore The Arrangement Why Was it 'Embarrassing'? Conclusion