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The purpose of a study is to examine a particular incarnation of taxation - the imperial stamp duty imposed by the British Parliament on the American colonies briefly from 1765 to 1766, the demise of which is referred to as the "Stamp Act crisis." The version of stamp duty imposed on the colonies bore strong resemblance to that in operation in Great Britain with some modifications to accommodate colonial conditions. By the middle of the 18th century, a stamp duty had become an accepted part of the tax landscape in Britain, and the administrative machinery by which it was collected was firmly established. In view of this, the vehement rejection of a similar impost by the colonists was not a response that was either anticipated or expected. The response by the colonists can, it is argued,...
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The recent First Tier Tribunal decision in HSBC Holdings Plc and The Bank of New York Mellon Corporation v The Commissioners for Her Majesty's Revenue...
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The recent First Tier Tribunal decision in HSBC Holdings Plc and The Bank of New York Mellon Corporation v The Commissioners for Her Majesty's Revenue...
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In 1797, the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of suppression of the working classes. This paper reconsiders these representations by reference to primary sources and concludes that the increases in stamp duty were part of a revenue raising exercise in which taxes on a number of luxury items were increased, including newspapers which were not at the time viewed at being necessities.
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... of labour relations imposing a statutory duty to bargain in good faith, statutory recognition of..., which is why the trial judge gave it his stamp of constitutional approval. [338] Now, as a result...
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... 9.3. Stamp Duty, etc. Does Canada impose stamp duty or other ...
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... (a) those that are for delivery to a foreign duty free shop; . (b) those that are for delivery as fo... cigarettes or of tobacco sticks, a tobacco stamp set out in Schedule I; . (2) Subsections 11(2) an...
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... Canada does not have a stamp duty. 18 Government authorities. What are the ...
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... See above, VAT or sales tax. Stamp duty. Some provinces levy a tax or fee on the tr...
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...Second, the respondent's statutory duty to assess "with all due dispatch" the tax owing pr..." for the purpose of being exempted from stamp duty. Moreover, it did not speak at all to the fed...