Series
Treasury: Excess Profits Tax Refunds Advisory Panel: Records
Catalogue reference: T 309
What's it about?
T 309
This series consists of registered files created by the Excess Profits Tax Refunds Advisory Panel. The files contain correspondence, papers and memoranda concerning the workings of the panel.
Full description and record details
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Reference (The unique identifier to the record described, used to order and refer to it)
- T 309
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Title (The name of the record)
- Treasury: Excess Profits Tax Refunds Advisory Panel: Records
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Date (When the record was created)
- 1945-1952
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Description (What the record is about)
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This series consists of registered files created by the Excess Profits Tax Refunds Advisory Panel. The files contain correspondence, papers and memoranda concerning the workings of the panel.
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Arrangement (Information about the filing sequence or logical order of the record)
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Arrangement
Arrangement is by former file reference
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Held by (Who holds the record)
- The National Archives, Kew
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Former department reference (Former identifier given by the originating creator)
- EPTRA files
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Legal status (A note as to whether the record being described is a Public Record or not)
- Public Record(s)
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Language (The language of the record)
- English
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Creator(s) (The creator of the record)
- Treasury, Excess Profits Tax Refunds Advisory Panel, 1945-1956
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Physical description (The amount and form of the record)
- 11 file(s)
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Access conditions (Information on conditions that restrict or affect access to the record)
- Subject to 30 year closure
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Immediate source of acquisition (When and where the record was acquired from)
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In 1998 Treasury
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Accruals (Indicates whether the archive expects to receive further records in future)
- No future accruals expected
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Administrative / biographical background (Historical or biographical information about the creator of the record and the context of its creation)
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The Excess Profits Tax Advisory Panel was set up in September 1946 under the chairmanship of William Henry Coates. It was appointed as a panel by the Treasury under section 42 of the Finance (Number 2) Act of 1945.
The function of the panel was to authorise post-war refunds to taxpayers who had paid excess profits tax. This was a refund of 20 %, less income tax of excess profits tax to persons not originally carrying out the business, or where there was change in the original business.
The panel was dissolved in 1956.
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Record URL
- https://beta.nationalarchives.gov.uk/catalogue/id/C14046/
Catalogue hierarchy
This record is held at The National Archives, Kew
Within the department: T
Records created or inherited by HM Treasury
You are currently looking at the series: T 309
Treasury: Excess Profits Tax Refunds Advisory Panel: Records