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Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/22661
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dc.contributor.authorStopforth, Daviden_UK
dc.contributor.authorGoodacre, Alanen_UK
dc.date.accessioned2016-01-07T23:55:13Z-
dc.date.available2016-01-07T23:55:13Z-
dc.date.issued2015-06en_UK
dc.identifier.urihttp://hdl.handle.net/1893/22661-
dc.description.abstractCorporation 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 The article is based primarily on an unusual, important and detailed historical document produced in 1966 by the Revenue which outlines their perspective on the process.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.en_UK
dc.language.isoenen_UK
dc.publisherSweet and Maxwellen_UK
dc.relationStopforth D & Goodacre A (2015) The Birth of UK Corporation Tax -The Official View. British Tax Review, 2015 (2), pp. 189-223.en_UK
dc.rightsThe 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.en_UK
dc.rights.urihttp://www.rioxx.net/licenses/under-embargo-all-rights-reserveden_UK
dc.subjectCorporation taxen_UK
dc.subjectLegal historyen_UK
dc.subjectPolitics and lawen_UK
dc.subjectTax policyen_UK
dc.subjectTax reformen_UK
dc.titleThe Birth of UK Corporation Tax -The Official Viewen_UK
dc.typeJournal Articleen_UK
dc.rights.embargodate2999-12-31en_UK
dc.rights.embargoreason[BTR The birth of corporation tax final preproof version 260315.pdf] The publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.en_UK
dc.citation.jtitleBritish Tax Reviewen_UK
dc.citation.issn0007-1870en_UK
dc.citation.volume2015en_UK
dc.citation.issue2en_UK
dc.citation.spage189en_UK
dc.citation.epage223en_UK
dc.citation.publicationstatusPublisheden_UK
dc.citation.peerreviewedRefereeden_UK
dc.type.statusAM - Accepted Manuscripten_UK
dc.author.emailalan.goodacre@stir.ac.uken_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.identifier.wtid581449en_UK
dc.contributor.orcid0000-0003-2632-6765en_UK
dcterms.dateAccepted2015-06-30en_UK
dc.date.filedepositdate2016-01-07en_UK
rioxxterms.apcnot requireden_UK
rioxxterms.typeJournal Article/Reviewen_UK
rioxxterms.versionAMen_UK
local.rioxx.authorStopforth, David|en_UK
local.rioxx.authorGoodacre, Alan|0000-0003-2632-6765en_UK
local.rioxx.projectInternal Project|University of Stirling|https://isni.org/isni/0000000122484331en_UK
local.rioxx.freetoreaddate2999-12-31en_UK
local.rioxx.licencehttp://www.rioxx.net/licenses/under-embargo-all-rights-reserved||en_UK
local.rioxx.filenameBTR The birth of corporation tax final preproof version 260315.pdfen_UK
local.rioxx.filecount1en_UK
local.rioxx.source0007-1870en_UK
Appears in Collections:Accounting and Finance Journal Articles

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