Catalogue description Board of Inland Revenue: Secretaries' Office: Assessments Division: Corporation Duty Files

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Details of IR 41
Reference: IR 41
Title: Board of Inland Revenue: Secretaries' Office: Assessments Division: Corporation Duty Files
Description:

These files of the Assessments Division of the Secretaries' Office relate to corporation duty, both individual cases and 'precedents'.
Date: 1885-1960
Arrangement:

The files themselves fall into two main groups.IR 41/1-162 are individual cases, arranged in alphabetical order; IR 41/163 onwards are "precedent" files, each containing one or more separate cases, and these are listed in original file number order.
Held by: The National Archives, Kew
Legal status: Public Record(s)
Language: English
Creator:

Board of Inland Revenue, Secretaries Department, 1849-1903

Board of Inland Revenue, Secretaries Office, 1903-1937

Board of Inland Revenue, Secretaries Office, Assessments Division, 1937-1973
Physical description: 336 file(s)
Administrative / biographical background:

Corporation Duty was introduced by Section 11 of the Customs and Inland Revenue Act, 1885. It was levied as the equivalent of Death Duties (Probate, Legacy and Succession Duties) which were escaped by bodies corporate and incorporate. Income Tax, so far as income derived from Real and Personal Estate was concerned, was levied concurrently with and in addition to Corporation Duty. Corporation Duty was collected by the Assessments Division of the Secretaries' Office. The duty was repealed in 1959.

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