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    • The Charitable Purposes Exemption from Income Tax:Pitt to Pemsel 1798-1891 

      Gousmett, Michael Joseph (University of Canterbury. Accounting and Information Systems, 2009)
      Abstract In the Assessed Taxes Act 1798, and the Duties upon Income Act 1799, William Pitt the Younger provided exemptions from those taxes for charitable institutions. However, the legislation failed to provide a ...