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Catalogue description Board of Inland Revenue: Chief Inspector's Office (Corporation Tax) and successors: Registered Files (CT Series)
| Reference: | IR 138 |
|---|---|
| Title: | Board of Inland Revenue: Chief Inspector's Office (Corporation Tax) and successors: Registered Files (CT Series) |
| Description: |
This series contains files of the Chief Inspector's Office (Corporation Tax) and successors relating to the workings of corporation tax including the creation of forms and the application of the tax to certain businesses. |
| Date: | 1980-2004 |
| Arrangement: |
Chronological |
| Held by: | The National Archives, Kew |
| Former reference in its original department: | CFC, CT and PG files series |
| Legal status: | Public Record(s) |
| Language: | English |
| Creator: |
Board of Inland Revenue, 1849-2005 Board of Inland Revenue, Chief Inspector of Taxes Office, 1957-1974 Board of Inland Revenue, Chief Inspectors Office, 1918-1957 |
| Physical description: | 159 file(s) |
| Access conditions: | Subject to 30 year closure unless otherwise stated |
| Immediate source of acquisition: |
From 1996 Board of Inland Revenue |
| Accruals: | Series is accruing |
| Administrative / biographical background: |
The Chief Inspectors Office was responsible for the work of inspectors in district offices related to the particular tax. Corporation Tax was introduced in 1967 and replaced a special capital gains tax on companies which had been in place since 1965. |
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