Tax History Conference 2010

9.00am – 9.45am

Registration and refreshments

9.45am – 10.00am

Chairman’s welcome

10.00am – 11.15am

First session (Two papers)

John Avery Jones, CBE - Judge of the Upper Tribunal Tax and Chancery Chamber, Visiting Professor, London School of Economics: "What is a company?"

John Taylor - University of New South Wales: "Negotiations and Drafting of the 1967 United Kingdom Australia Double Tax Treaty"

11.15am

Coffee

11.30am - 12.45pm

Second session (two papers)

Angharad Miller – Bournemouth: "History of the international taxation of income from enterprise services"

Richard Vann - Sydney: "Royalties"

1.10pm – 2.00pm

Lunch

2.00pm – 3.40pm

Third session (three papers)

Michael Gousmett - Christchurch University Charity: "The Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798 - 1891." (Read by John Avery Jones)

Ann O’Connell - Associate Professor and Associate Dean (undergraduate), Melbourne Law School, University of Melbourne.

David Stopforth - University of Stirling: "Preventing relief for business entertainment expenses in the UK-1947-1965."

3.45pm

Tea

4.10pm – 5.30pm

Fourth session

Dr John Snape - Warwick: "Montesquieu 'The Lively President' and the English Way of Taxation"

Margaret McKerchar - Head of ATAX & Cynthia Coleman - University of Sydney - Paper given by Margaret McKerchar

6.45pm

Drinks reception (and photograph!)

7.30pm

Dinner

8.00am

Breakfast

9.00 to 10.45am

Fifth session

Professor Chantal Stebbings - University of Exeter: "Public Health Imperatives and Taxation Policy: An Early Paradigm in English Law"

John Pearce - (ex HMRC) now Exeter University, Operational Antecedents of the PAYE Scheme

Professor Jane Frecknall Hughes - Open University: "The History and Development of the Tax Profession: Some First Thoughts"

11.00am to 12. 45pm

Sixth session

Professors Henk Vording and Onno Ydema - University of Leyden, The Netherlands: "History of Death Transfer Taxation in the Netherlands"

Professor David Duff - University of British Columbia: "Wealth Transfer Taxation in the United States and Germany"

Michael Littlewood - Associate Professor, University of Auckland, New Zealand: "Gift Taxes"

1.00pm

Lunch

2.05pm

Final session (two papers)

Ann Mumford - Queen Mary - E R A Seligman

Malcolm Gammie QC: "More on Transparency of Income and Trusts"

3.30pm

Closure; Conference ends (Tea)