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Abstract

Taxation – Inland Revenue concessions: convenience or just illegal?


The author reviews the anomaly of remissions of tax (called “concessions”), made on the authority of the Commissioners of HM Treasury, and shows from papers released in the Public record Office, that this is widely misunderstood within the Treasury and Inland Revenue. Article by Dr John Booth (Fellow of SALS; former inspector of taxes). Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.

Booth, John (2000) Taxation – Inland Revenue concessions: convenience or just illegal? Amicus Curiae, 2000 (27). pp. 23-28.


Item Type:Article
Subjects:Law
Keywords:Taxation, Tax law
Divisions:Institute of Advanced Legal Studies
Collections:Amicus Curiae
Deposited By:Peter Webster
Date Deposited:01 May 2012 08:57
Last Modified:01 May 2012 10:23
ItemID:3828
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