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Excise Law

Gavin McFarlane of Temple Chambers Cardiff details the historical background to our Excise Law
The relationship of excise law to customs law is rather artificial. The first excise duties were imposed by King Charles I during the civil wars of the 17th century in an attempt to raise funds for his armies. When the practice of farming the customs came to an end at the close of that century separate commissioners for excise and for customs were appointed both in Scotland and England. Eventually the administrations of both countries merged into single units of excise and customs. Thereafter the excise and customs offices carried on separate existences for over 100 years. During the 19th century the excise commissioners were joined with the commissioners of income tax but at the beginning of the...

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