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The Friend of the People; & his Petty New Tax Gatherer paying John Bull a visit (1806), James Gillray. The history of taxation in the United Kingdom includes the history of all collections by governments under law, in money or in kind, including collections by monarchs and lesser feudal lords, levied on persons or property subject to the government, with the primary purpose of raising revenue.
Full tax relief is also given at the individual's marginal rate on contributions or, in the case of an employer contributions, it is treated as an expense and is not taxed on the employee as a benefit in kind. Aside from a tax free lump sum of 25% of the fund, benefits taken from pension funds are taxable. Venture Capital Trusts
Similarly, a glass tax was introduced in 1825 and remained in place until 1845. [13] A similar tax also existed in France from 1798 to 1926. There was a strong agitation in England in favour of the abolition of the tax during the winter of 1850–51, and it was accordingly repealed on 24 July 1851, and a tax on inhabited houses substituted. [14]
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Taxation itself took a number of forms in this period. The main tax was the geld, still based on the land, and unique in Europe at the time as being the only land tax that was universal on all the king's subjects, not just his immediate feudal tenants and peasants. It was still assessed on the hide, and the usual rate was 2 shillings per hide.
The history of the English fiscal system affords the best known example of continuous financial development in terms of both institutions and methods. Although periods of great upheaval occurred from the time of the Norman Conquest to the beginning of the 20th century, the line of connection is almost entirely unbroken.
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Pope Nicholas IV, who initiated the Taxatio. This taxation is a most important record, because all the taxes of the Church, as well to the kings of England as to the pope, were afterwards regulated by it until the survey made by Henry VIII; and because the statutes of colleges which were founded before the Reformation are also interpreted by this criterion, according to which their benefices ...