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Studies in the History of Tax Law, Volume 10

Studies in the History of Tax Law, Volume 10

作者： Peter Harris; Dominic de Cogan
出版商： Hart Publishing
ISBN: 9781509962914
出版时间 March 2023
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only
Hardback Edition ISBN: 9781509939879

List Price: ￥763.28

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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.
1. The Revolt of Boudicca and the Iceni - A Roman Tax Revolt (or Not)?
Jane Frecknall-Hughes, Nottingham University Business School, UK
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, Past Master of the Worshipful Company of Tax Advisers, UK
3. Receivers-General of Taxes in the Initial Income Tax Period: Illustrated by Henry Austen, Receiver-General for Oxfordshire
John Avery Jones, Retired Judge of the Upper Tribunal Tax and Chancery
4. An Innovation in Tax Administration: The Licensing of Dogs
Chantal Stebbings, University of Exeter, UK
5. Forms and Formalities
Richard Thomas, Retired Judge of the First Tier Tribunal (Tax Chamber), formerly Inspector of Taxes
6. The Impact of the Two World Wars on the United Kingdom's Tax Law
John HN Pearce, ex HMRC, Associate of the Institute of Taxation
7. Hole and Plug
Philip Ridd, Law Reporter, formerly Solicitor of Inland Revenue
8.
1988 and All That: The Fundamentals of the UK Capital Gains Tax Are Changed
David Collison, Chartered Tax Adviser, former Chairman of CIOT Education Committee and Vice-President of Eura-Audit International
9. The 1926 Double Income Tax Agreement between Great Britain and the Irish Free State
Sunita Jogarajan, University of Melbourne, Australia
10. Much Ado about Non-Discrimination in Negotiating and Drafting of the 1982 Australia-United States Taxation Treaty
C. John Taylor, UNSW, Australia
11. Tax Reform for Innovation: Dutch Tax Policy in the Thorbecke Era (1850-1872)
Henk Vording, Leiden University, Netherlands
12. Lex Aotearoa: A Moment of Intersection, the 1952 Commission of Inquiry into the Taxation of Maori Authorities
Shelley Griffiths, University of Otago, New Zealand
13. Countering Tax Avoidance in Canada before the General Anti-Avoidance Rule
Colin Campbell, Western University, Canada and Robert Raizenne, McGill University, Canada
14. The Colonial Taxation Policy, Income Tax and the Modern Japanese Empire
Shunsuke Nakaoka, Kokushikan University, Japan
15. The British Colonial Income Tax Model: Lessons from Cyprus
Ntemis Ioannou, Tax Partner, Cyprus
16. 'An Embarrassing Precedent': The British India-Mysore Double Tax Arrangement of 1919
Chris Jenkins, Special Adviser to the Attorney General

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