Skip to main content
Service phase: Beta

This is a new way to search our records, which we're still working on. Alternatively you can search our existing catalogue, Discovery.

Series

Board of Inland Revenue: Office of the Solicitor: Solicitor's Opinions and Reports

Catalogue reference: IR 99

What's it about?

IR 99

These entry books are records of the Board of Stamps from 1828, the Board of Stamps and Taxes from 1833, and the Board of Inland Revenue from 1849.

Full description and record details

Reference
IR 99
Title
Board of Inland Revenue: Office of the Solicitor: Solicitor's Opinions and Reports
Date
1828-1967
Description

These entry books are records of the Board of Stamps from 1828, the Board of Stamps and Taxes from 1833, and the Board of Inland Revenue from 1849.

Arrangement
Arrangement

An alphabetical list of subject headings precedes the series list.

Related material

Records of the Solicitor of Excise are in CUST 42

Further records of Board of Inland Revenue relating to legal cases are in CUST 103

Held by
The National Archives, Kew
Legal status
Public Record(s)
Language
English
Creator(s)
Board of Inland Revenue, Office of the Solicitor, 1849-1849
Physical description
263 volume(s)
Restrictions on use
Pieces 1 - 170 require 3 working days notice to produce
Access conditions
Subject to closure for periods up to 75 years
Subjects
Topics
Taxation
Administrative / biographical background

The title of Solicitor of Inland Revenue dates from 1849, when the Boards of Excise and Stamps and Taxes were consolidated into one Board of Commissioners of Inland Revenue by the Inland Revenue Board Act 1849; in 1909 the Excise functions of the Board were transferred to the Board of Commissioners of Customs. Prior to 1849, there was a Solicitor of Excise and a Solicitor of Stamps and Taxes.

The Solicitor of Inland Revenue conducts the Board's legal business in England and Wales representing it in all aspects of litigation. A substantial part of that business consists of advising the Board on a wide variety of legal questions and this advice is usually given by written opinions of the Solicitor or members of his legally qualified staff. In some cases of exceptional difficulty or importance or when proceedings in the High Court have been instituted by or against the Board, instructions are sent to one or more of the Revenue's Standing Junior Counsel to advise. Occasionally in such a case instructions are sent in addition to the Law Officers or, in more recent times, to a Leading Counsel nominated by the Attorney General.

Record URL
https://beta.nationalarchives.gov.uk/catalogue/id/C9437/

Catalogue hierarchy

Over 27 million records

This record is held at The National Archives, Kew

373,334 records

Within the department: IR

Records of the Boards of Stamps, Taxes, Excise, Stamps and Taxes, and Inland Revenue

You are currently looking at the series: IR 99

Board of Inland Revenue: Office of the Solicitor: Solicitor's Opinions and Reports

You may be interested in

Related records

Records that share similar topics with this record.