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.
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