Stopforth D & Goodacre A (2015) The Birth of UK Corporation Tax -The Official View. British Tax Review, 2015 (2), pp. 189-223.
Corporation tax celebrates its 50th anniversary in 2015, and this article presents an analysis of the process of its introduction as an entirely new tax in the UK in 1965. The article is based primarily on an unusual, important and detailed historical document produced in 1966 by the Revenue which outlines their perspective on the process. The role of the Revenue and other interested parties in shaping tax law are discussed, highlighting the impact of lobbying and of government economic advisers. The latter acted, with some success, in moderating the powerful influence of the Revenue.
Corporation tax; Legal history; Politics and law; Tax policy; Tax reform
British Tax Review: Volume 2015, Issue 2