Catalogue description Treasury: Excess Profits Tax Refunds Advisory Panel: Records

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Date range

Details of T 309
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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