John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

...a welcome addition to the literature.The evidence of research effort is impressive and is a major strength of this volume. Each of the articles provides a wealth of detail...I would commend [it] to anyone with an interest in taxation history. It sets a high standard for detailed archive-sourced tax historical research. Furthermore, it rewards a careful reading and contains pearls of great price in providing examples of detailed and evocative historical research.

• 1. Defining and Taxing Companies 1799 to 1965John Avery Jones2. Public Health Imperatives and Taxation Policy: the Window Tax as an Early Paradigm in English LawChantal Stebbings3. Montesquieu – 'The Lively President' and the English Way of TaxationJohn Snape4. Charitable Treatment? – A Short History of Taxation of Charities in AustraliaAnn O'Connell5. A Short History of the Charitable Purposes Exemption from Income Tax of 1799Michael Gousmett6. Contextualising the Development of the Tax Profession: Some First ThoughtsJane Frecknall-Hughes7. The Road to 1944: Antecedents of the PAYE SchemeJohn Pearce8. Restricting Tax Relief on Business Entertaining and Gifts: 1948–1965David Stopforth9. History of the International Taxation of Income from ServicesAngharad Miller10. ERA Seligman: The Surprising Fiscal SociologistAnn Mumford11. Charles Herckenrath's 100 Per Cent Death Tax RateOnno Ydema and Henk Vording12. The History of Death Duties and Gift Duty in New ZealandMichael Littlewood13. An Older Tale of Default on Greek BondsMalcolm Gammie14. Avoiding Evasion: An Australian Historical PerspectiveMargaret McKerchar and Cynthia Coleman15. Do We Need Article 7 (3)? History and Purpose of the Business Profi ts Deduction Rule in Tax TreatiesRichard Vann16. The Negotiation and Drafting of the 1967 United Kingdom– Australia Taxation TreatyC John Taylor

John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

...a welcome addition to the literature.The evidence of research effort is impressive and is a major strength of this volume. Each of the articles provides a wealth of detail...I would commend [it] to anyone with an interest in taxation history. It sets a high standard for detailed archive-sourced tax historical research. Furthermore, it rewards a careful reading and contains pearls of great price in providing examples of detailed and evocative historical research.

• 1. Defining and Taxing Companies 1799 to 1965John Avery Jones2. Public Health Imperatives and Taxation Policy: the Window Tax as an Early Paradigm in English LawChantal Stebbings3. Montesquieu – 'The Lively President' and the English Way of TaxationJohn Snape4. Charitable Treatment? – A Short History of Taxation of Charities in AustraliaAnn O'Connell5. A Short History of the Charitable Purposes Exemption from Income Tax of 1799Michael Gousmett6. Contextualising the Development of the Tax Profession: Some First ThoughtsJane Frecknall-Hughes7. The Road to 1944: Antecedents of the PAYE SchemeJohn Pearce8. Restricting Tax Relief on Business Entertaining and Gifts: 1948–1965David Stopforth9. History of the International Taxation of Income from ServicesAngharad Miller10. ERA Seligman: The Surprising Fiscal SociologistAnn Mumford11. Charles Herckenrath's 100 Per Cent Death Tax RateOnno Ydema and Henk Vording12. The History of Death Duties and Gift Duty in New ZealandMichael Littlewood13. An Older Tale of Default on Greek BondsMalcolm Gammie14. Avoiding Evasion: An Australian Historical PerspectiveMargaret McKerchar and Cynthia Coleman15. Do We Need Article 7 (3)? History and Purpose of the Business Profi ts Deduction Rule in Tax TreatiesRichard Vann16. The Negotiation and Drafting of the 1967 United Kingdom– Australia Taxation TreatyC John Taylor