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Brush with the past
Key points
- R A Butler was chancellor of the exchequer and presented the Budget shortly after the Queen succeeded her father to the throne.
- Parliamentary debates at the time seemed much more courteous and non-confrontational.
- Mirroring the current era the chancellor acknowledged that income tax was too complicated.
- Some of the content in Taxation dated 9 February 1952 would not be so unfamiliar to practitioners today.
I am sure that all of our readers will want to join me in extending our sympathy to the family of Her late Majesty and offer our very best wishes to the new King as he begins his reign.
There will be few readers of the magazine who will be able to remember the accession of the Queen on 6 February 1952 and I assume nobody who was actually practising tax at the time – if there is we would certainly like to...
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