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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.
Peter Harris is Professor of Tax Law and Dominic de Cogan is Senior Lecturer in Tax Law, both at the Law Faculty, University of Cambridge, UK.
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 CenturiesBarbara Abraham, Past Master of the Worshipful Company of Tax Advisers, UK3. Receivers-General of Taxes in the Initial Income Tax Period: Illustrated by Henry Austen, Receiver-General for OxfordshireJohn Avery Jones, Retired Judge of the Upper Tribunal Tax and Chancery4. An Innovation in Tax Administration: The Licensing of DogsChantal Stebbings, University of Exeter, UK5. Forms and FormalitiesRichard Thomas, Retired Judge of the First Tier Tribunal (Tax Chamber),formerly Inspector of Taxes6. The Impact of the Two World Wars on the United Kingdom’s Tax LawJohn HN Pearce, ex HMRC, Associate of the Institute of Taxation7. Hole and PlugPhilip Ridd, Law Reporter, formerly Solicitor of Inland Revenue8. 1988 and All That: The Fundamentals of the UK Capital Gains Tax Are ChangedDavid Collison, Chartered Tax Adviser, former Chairman of CIOT EducationCommittee and Vice-President of Eura-Audit International9. The 1926 Double Income Tax Agreement between Great Britain and the Irish Free StateSunita Jogarajan, University of Melbourne, Australia10. Much Ado about Non-Discrimination in Negotiating and Drafting of the 1982 Australia-United States Taxation TreatyC John Taylor, UNSW, Australia11. Tax Reform for Innovation: Dutch Tax Policy in the Thorbecke Era (1850-1872)Henk Vording, Leiden University, Netherlands12. Lex Aotearoa: A Moment of Intersection, the 1952 Commission of Inquiry into the Taxation of Maori AuthoritiesShelley Griffiths, University of Otago, New Zealand13. Countering Tax Avoidance in Canada before the General Anti-Avoidance RuleColin Campbell, Western University, Canada and Robert Raizenne, McGill University, Canada14. The Colonial Taxation Policy, Income Tax and the Modern Japanese EmpireShunsuke Nakaoka, Kokushikan University, Japan15. The British Colonial Income Tax Model: Lessons from CyprusNtemis Ioannou, Tax Partner, Cyprus16. 'An Embarrassing Precedent': The British India-Mysore Double Tax Arrangement of 1919Chris Jenkins, Special Adviser to the Attorney General