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Catalogue description Board of Customs and Excise: Administration Directorate; Value Added Tax Planning and Development
| Reference: | CUST 125 |
|---|---|
| Title: | Board of Customs and Excise: Administration Directorate; Value Added Tax Planning and Development |
| Description: |
Records relating to planning for the implementation of Value Added Tax (VAT) in the UK. Includes studies and reviews into the transfer of current taxation arrangements to VAT and tax liabilities, and the development of directives to conform with EEC regulations. |
| Date: | 1964-1989 |
| Held by: | The National Archives, Kew |
| Legal status: | Public Record(s) |
| Language: | English |
| Creator: |
Board of Customs and Excise, Administration Divisions, 1986-1995 Board of Customs and Excise, Departmental Planning Unit, 1969-1973 Board of Customs and Excise, VAT Administration Directorate, 1978-1985 Board of Customs and Excise, VAT Machinery and Control Directorate I, 1973-1974 Board of Customs and Excise, VAT Machinery and Control Directorate II, 1974-1975 Board of Customs and Excise, VATLiability Directorate, 1973-1977 |
| Physical description: | 48 file(s) |
| Access conditions: | Open |
| Immediate source of acquisition: |
From 2009 HM Revenue and Customs |
| Accruals: | Series is accruing. |
| Administrative / biographical background: |
Upon the introduction of the VAT in 1973, responsibility for the overall administration of the new tax lay with the Internal Taxation Group of HM Customs and Excise. Directorates which had responsibility for VAT included:
The Departmental Planning Unit was responsible for VAT planning prior to 1973 and the development of VAT directives, including those relating to EC harmonisation. In 1977, the Liability directorate and the Machinery and Control directorates were reformed into the VAT Administration Directorate. In 1985 the directorate was reclassified as a Division within the Internal Taxation Group. |
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