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A Lingering Death

Philip Ridd the Solicitor of Inland Revenue gives us a history lesson
In July the University of Cambridge is to hold its second History of Tax Law Conference. I was privileged to take part in the first conference the papers for which will shortly appear in book form: Studies In The History Of Tax Law (published by Hart Publishing). My paper considered the First World War tax Excess Profits Duty (EPD) through the lens of the litigation to which it gave rise — some 170 cases. Currently the Chartered Institute of Taxation is preparing for next year's celebrations of its 75th anniversary and this prompted a revisit to check the extent to which EPD which was ended by the Finance Act 1921 was still alive in...

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