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Catalogue description Treasury: Excess Profits Tax Refunds Advisory Panel: Records
| Reference: | T 309 |
|---|---|
| Title: | Treasury: Excess Profits Tax Refunds Advisory Panel: Records |
| Description: |
This series consists of registered files created by the Excess Profits Tax Refunds Advisory Panel. The files contain correspondence, papers and memoranda concerning the workings of the panel. |
| Date: | 1945-1952 |
| Arrangement: |
Arrangement is by former file reference |
| Held by: | The National Archives, Kew |
| Former reference in its original department: | EPTRA files |
| Legal status: | Public Record(s) |
| Language: | English |
| Creator: |
Treasury, Excess Profits Tax Refunds Advisory Panel, 1945-1956 |
| Physical description: | 11 file(s) |
| Access conditions: | Subject to 30 year closure |
| Immediate source of acquisition: |
In 1998 Treasury |
| Accruals: | No future accruals expected |
| Administrative / biographical background: |
The Excess Profits Tax Advisory Panel was set up in September 1946 under the chairmanship of William Henry Coates. It was appointed as a panel by the Treasury under section 42 of the Finance (Number 2) Act of 1945. The function of the panel was to authorise post-war refunds to taxpayers who had paid excess profits tax. This was a refund of 20 %, less income tax of excess profits tax to persons not originally carrying out the business, or where there was change in the original business. The panel was dissolved in 1956. |
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