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Series

Board of Inland Revenue: Chief Inspector's Office (Capital Gains Tax) and successors:...

Catalogue reference: IR 139

What's it about?

IR 139

This series of files of the Chief Inspector's Office relates to the application of capital gains tax and, introduced by the Finance Act 1965, going back to 1924, of tax exemptions due to charities.

Full description and record details

Reference
IR 139
Title
Board of Inland Revenue: Chief Inspector's Office (Capital Gains Tax) and successors: Registered Files (CGT Series)
Date
1924-1984
Description

This series of files of the Chief Inspector's Office relates to the application of capital gains tax and, introduced by the Finance Act 1965, going back to 1924, of tax exemptions due to charities.

Arrangement
Arrangement

Chronological

Held by
The National Archives, Kew
Former department reference
CGT file series
Legal status
Public Record(s)
Language
English
Creator(s)
  • Board of Inland Revenue, Chief Inspector of Taxes Office, 1957-1974
  • Board of Inland Revenue, Chief Inspectors Office, 1918-1957
Physical description
123 file(s)
Access conditions
Open unless otherwise stated
Immediate source of acquisition

From 1997 Board of Inland Revenue

Subjects
Topics
Taxation
Accruals
Series is accruing
Administrative / biographical background

The Chief Inspectors were responsible for the work of inspectors in district offices related to the particular tax. Capital Gains Tax was introduced in 1965 and was applied to gains realised on chargeable assets.

Record URL
https://beta.nationalarchives.gov.uk/catalogue/id/C9599/

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 139

Board of Inland Revenue: Chief Inspector's Office (Capital Gains Tax) and successors: Registered Files (CGT Series)

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