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The Life and Times of ESCs: A Defence?

Studies in the History of Tax Law: Volume 8 (P. Harris and D. de Cogan (eds), 2017), Forthcoming

King's College London Law School Research Paper No. 2017-36

38 Pages Posted: 15 May 2017 Last revised: 28 Aug 2017

Stephen Daly

King's College London – The Dickson Poon School of Law

Date Written: February 23, 2017

Abstract

In 1897, the UK Public Accounts Committee became simultaneously both aware and alarmed at the practice of the then Inland Revenue providing extra-statutory dispensations to taxpayers. Despite criticisms in the interim, it was not until the judgment of Lord Hoffmann in Wilkinson that HMRC began to put the brakes on this practice. Almost 120 years since the Public Accounts Committee’s awakening to the Revenue’s habit and over a decade since Lord Hoffmann’s judgment, it is timely to reflect upon the life and times of ESCs.

The paper will be published in the forthcoming 'Studies in the History of Tax Law: Volume 8' (P. Harris and D. de Cogan (eds), Bloomsbury). Here is an early draft of the paper which can also be found at the website of the Tax History Conference 2016 where it was first presented.

Keywords: Tax History, Extra-statutory concessions, Administrative Discretion

Suggested Citation

Daly, Stephen, The Life and Times of ESCs: A Defence? (February 23, 2017). Studies in the History of Tax Law: Volume 8 (P. Harris and D. de Cogan (eds), 2017), Forthcoming; King's College London Law School Research Paper No. 2017-36. Available at SSRN: https://ssrn.com/abstract=2922381

Stephen Daly (Contact Author)

King's College London – The Dickson Poon School of Law ( email )

Somerset House East Wing
Strand
London, WC2R 2LS
United Kingdom

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