The Excess Profits Duty and Profits of Controlled Establishments (Classic Reprint) - Softcover

Ernest Evan Spicer

 
9781333650629: The Excess Profits Duty and Profits of Controlled Establishments (Classic Reprint)

Synopsis

This book, written in the early 20th century, details the Excess Profits Duty, a tax on British businesses' excess war-related profits. It thoroughly outlines the duty's legal framework, including the taxation rate, liability exemptions, and relevant accounting periods. The author covers key concepts such as capital computation, calculation methods, and special provisions for various business types. Also included are discussions on appeals processes, modifications to standard calculations for unique circumstances, and stock-in-trade considerations. The book encapsulates the legal framework of the Excess Profits Duty, providing valuable insights on its historical significance and the complexities of wartime taxation policies.

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