Excess Profits (Including Excess Mineral Rights) Duty and Levies Under the Munitions of War Acts: Incorporating the Provisions of the Income Tax Acts ... of the Commissioners of Inland Revenue - Softcover

Snelling, Walter Edward

Softcover

ISBN 10: 133308773X ISBN 13: 9781333087739

Verlag: Forgotten Books, 2016

Inhaltsangabe

Excerpt from Excess Profits (Including Excess Mineral Rights) Duty and Levies Under the Munitions of War Acts: Incorporating the Provisions of the Income Tax Acts Made Applicable by Statute and by Regulation, Also the Regulations of the Commissioners of Inland Revenue and of the Minister of Munitions

So far as the subjects of this book are concerned, the Finance Act, 1917, is remarkable for the further increase in the rate of Excess Profits Duty and the cessation of the Munitions Levy. The transfer, to the Inland Revenue Department, of jurisdiction as regards the substantial outstanding liabilities of Munitions Levy has resulted in the issue of further regulations governing procedure. For the rest, the Act restricts the allowances for deficiencies arising in shipping concerns, and attempts in half-a-dozen directions to meet criticisms of the unfair incidence of the tax under the earlier Acts.

This Act, the third dealing with Excess Profits Duty, illustrates a fact not generally recognised, that the complexity of a tax must vary directly with its equity. Those who already find the Excess Profits Duty laws confusing may perhaps discover in the Summary of Rules in Chapter XVI a fairly complete guide to those laws as well as to the contents of this book.

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Details zur Ausgabe

• Verlag: Forgotten Books
• Erscheinungsdatum: 2016
• Sprache: Englisch
• ISBN 10: 133308773X
• ISBN 13: 9781333087739
• Einband: Taschenbuch
• Anzahl der Seiten: 358
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