Table of Contents

PART 1 VICTORIAN AND MODERN 1. What is Income? Martin Daunton 2. Taxing Foreign Income from Pitt to the Tax Law Rewrite – The Decline of the Remittance Basis John Avery Jones, CBE 3. Income Tax Tribunals: Their Influence and Place in the Victorian Legal System Chantal Stebbings 4. Aspects of Schedule A John Tiley PART 2 TWENTIETH CENTURY PROBLEMS 5. Excess Profits Duty Philip Ridd 6. Deliberations over Taxing Capital Gains – The Position up to 1955 David Stopforth 7. The Evolution of UK Tax Legislation for Employee Share Ownership Plans Peter Casson 8. What’s in a Name? JDB Oliver PART 3 DEEP HISTORY 9. John Lackland: A Fiscal Re-evaluation Jane Frecknall Hughes and Lynne Oats 10. Estate Planning in Early-Modern England: ‘Having’ in the Statute of Wills 1540 Neil Jones 11. Stamp Duty, Propaganda and the French Revolutionary and Napoleonic Wars Lynne Oats and Pauline Sadler 12. Slave Taxes Kevin Outterson PART 4 COMPARISONS 13. The Chicken or the Egg? A Historical Review of the Influence of Tax Administration on the Development of Income Tax Law in Australia Cynthia Coleman and Margaret McKerchar 14. The Long and Winding Road: A Century of Centralisation in Australian Tax Rodney Fisher and Jacqueline McManus 15. Formalism and Israeli Anti-Avoidance Doctrines in the 1950s and 1960s Assaf Likhovski 16. Tax Reform in Hong Kong in the 1970s: Sincere Failure or Successful Charade? Michael Littlewood

About the Author

John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

Reviews

They [the sixteen papers] are all, in their quite different ways, a good read, and they all provoke a desire to know more…John Tiley, and Louise Tee, to whom this volume is dedicated, are to be congratulated on organising the Conference on whose proceedings it is based, and it is to be hoped, and expected, that many more will follow.
*Journal of Legal History, Vol. 26, Issue 3, pg 375-377*

This book is an interesting addition to the tax debate. It provides some remarkable insights into the historical antecedents of the tax system under which we labour today...
*The Irish Jurist, Vol XL*

These studies in history of tax laws and policies, their design and development, structure and administration, intended and unintended effects, not only enlightens and informs, sometimes even entertains, but also provides a comparative resource for recurrent issues.
*Queensland Supreme Court History Programme Yearbook*