Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/22661
Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: The Birth of UK Corporation Tax -The Official View
Authors: Stopforth, David
Goodacre, Alan
Contact Email: alan.goodacre@stir.ac.uk
Keywords: Corporation tax
Legal history
Politics and law
Tax policy
Tax reform
Issue Date: Jun-2015
Publisher: Sweet and Maxwell
Citation: Stopforth D & Goodacre A (2015) The Birth of UK Corporation Tax -The Official View, British Tax Review, 2015 (2), pp. 189-223.
Abstract: Corporation tax celebrates its 50th anniversary in 2015, and this article presents an analysis of the process of its introduction as an entirely new tax in the UK in 1965. The article is based primarily on an unusual, important and detailed historical document produced in 1966 by the Revenue which outlines their perspective on the process. The role of the Revenue and other interested parties in shaping tax law are discussed, highlighting the impact of lobbying and of government economic advisers. The latter acted, with some success, in moderating the powerful influence of the Revenue.
Type: Journal Article
URI: http://hdl.handle.net/1893/22661
Rights: The publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.
Affiliation: Accounting and Finance
Accounting and Finance

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