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Catalogue description Board of Inland Revenue: Chief Inspector's Office (Capital Gains Tax) and successors: Registered Files (CGT Series)
| Reference: | IR 139 |
|---|---|
| Title: | Board of Inland Revenue: Chief Inspector's Office (Capital Gains Tax) and successors: Registered Files (CGT Series) |
| Description: |
This series of files of the Chief Inspector's Office relates to the application of capital gains tax and, introduced by the Finance Act 1965, going back to 1924, of tax exemptions due to charities. |
| Date: | 1924-1984 |
| Arrangement: |
Chronological |
| Held by: | The National Archives, Kew |
| Former reference in its original department: | CGT file series |
| Legal status: | Public Record(s) |
| Language: | English |
| Creator: |
Board of Inland Revenue, Chief Inspector of Taxes Office, 1957-1974 Board of Inland Revenue, Chief Inspectors Office, 1918-1957 |
| Physical description: | 123 file(s) |
| Access conditions: | Open unless otherwise stated |
| Immediate source of acquisition: |
From 1997 Board of Inland Revenue |
| Accruals: | Series is accruing |
| Administrative / biographical background: |
The Chief Inspectors were responsible for the work of inspectors in district offices related to the particular tax. Capital Gains Tax was introduced in 1965 and was applied to gains realised on chargeable assets. |
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