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Informationen zum Autor Peter Harris is Professor of Tax Law and Director of the Centre for Tax Law at the University of Cambridge, UK. Photograph courtesy of University of Cambridge. Dominic de Cogan is University Associate Professor in Tax Law, Assistant Director Centre for Tax Law, and Academic Secretary to the Faculty of Law, University of Cambridge, UK. Photograph courtesy of University of Cambridge. Vorwort This is the 10th volume in Hart’s leading series of books on the history of tax law, covering a variety of topics from both a UK and international perspective. Zusammenfassung These are papers from the 10th Cambridge Tax Law History Conference, which took place in July 2020. The papers fall within the following basic themes:- UK tax administration issues- UK tax reforms in the 20th century- History of tax in the UK- The UK's first double tax treaty- The 1982 Australia-US tax treaty- The legacy of colonial influence- Reform of Dutch excises, and- Canadian tax avoidance. Inhaltsverzeichnis 1. The Revolt of Boudicca and the Iceni – A Roman Tax Revolt (or Not)? Jane Frecknall-Hughes, Nottingham University Business School, UK 2. The Lead Ore Tithe and the 'Poor Miners of the Peak': The Lead Ore Tithe in Derbyshire in the 16th to 18th Centuries Barbara Abraham, Past Master of the Worshipful Company of Tax Advisers, UK 3. Receivers-General of Taxes in the Initial Income Tax Period: Illustrated by Henry Austen, Receiver-General for Oxfordshire John Avery Jones, Retired Judge of the Upper Tribunal Tax and Chancery 4. An Innovation in Tax Administration: The Licensing of Dogs Chantal Stebbings, University of Exeter, UK 5. Forms and Formalities Richard Thomas, Retired Judge of the First Tier Tribunal (Tax Chamber), formerly Inspector of Taxes 6. The Impact of the Two World Wars on the United Kingdom’s Tax Law John HN Pearce, ex HMRC, Associate of the Institute of Taxation 7. Hole and Plug Philip Ridd, Law Reporter, formerly Solicitor of Inland Revenue 8. 1988 and All That: The Fundamentals of the UK Capital Gains Tax Are Changed David Collison, Chartered Tax Adviser, former Chairman of CIOT Education Committee and Vice-President of Eura-Audit International 9. The 1926 Double Income Tax Agreement between Great Britain and the Irish Free State Sunita Jogarajan, University of Melbourne, Australia 10. Much Ado about Non-Discrimination in Negotiating and Drafting of the 1982 Australia-United States Taxation Treaty C John Taylor, UNSW, Australia 11 . Tax Reform for Innovation: Dutch Tax Policy in the Thorbecke Era (1850-1872) Henk Vording, Leiden University, Netherlands 12. Lex Aotearoa: A Moment of Intersection, the 1952 Commission of Inquiry into the Taxation of Maori Authorities Shelley Griffiths, University of Otago, New Zealand 13. Countering Tax Avoidance in Canada before the General Anti-Avoidance Rule Colin Campbell, Western University, Canada and Robert Raizenne, McGill University, Canada 14. The Colonial Taxation Policy, Income Tax and the Modern Japanese Empire Shunsuke Nakaoka, Kokushikan University, Japan 15. The British Colonial Income Tax Model: Lessons from Cyprus Ntemis Ioannou, Tax Partner, Cyprus 16. 'An Embarrassing Precedent': The British India-Mysore Double Tax Arrangement of 1919 Chris Jenkins, Special Adviser to the Attorney General ...
