The 3rd in a series of Legal Workshop which the Institute was able to organise through the generosity of the Ford Foundation, was held at Passfield Hall from Monday 15th July to Friday 19th June 1968. It was devoted to problems of: Tax Law and was organised by Professor G.S.A. Wheatcroft of the Department of Law, London School of Economics. It was proceeded by a Conference on Tax Problems (in exporting and doing business abroad) held at the LSE from 8th to 12th July 1968.
The Workshop was attended by over 30 academic law teachers from institutions in the United Kingdom. Foreign participants included: Professor J.T. Sneed, of Stanford University, the Institute's Visiting American Professor; Dr M. Hanzekovic, University of Zagreb; Professor J.M. MacIntyre, University of British Columbia; Professor L. Muten, Uppsala University; Professor R.W. Parsons, University of Sydney; and Dr J. van Hoorn, International Bureau of Fiscal Documentation, Amsterdam. The following attended as special participants: Mr E. Belton, a partner in Slaughter & May Solicitors; Mr E.T. Griffiths, Board of Inland Revenue; Mr H.H. Monroe, QC; W.K. Sisman, Board of Inland Revenue. Other officials of the Board of Inland Revenue also attended one or two sessions.
- Professor G.S.A. Wheatcroft (Department of Law, London School of Economics and Political Science, University of London)
The first two days of the Workshop were devoted to a discussion of all aspects of the teaching of tax law in the United Kingdom. This was based on A Survey of the Teaching of Tax Law in United Kingdom Universities and Certain Institutions in the Legal Profession: A Factual Analysis, prepared as the result of six months' research by Mr Leonard Lazar of the Department of Law, London School of Economics.
The third day was devoted to a discussion of developments in personal income tax in the 1960s, introduced by Professor L. Muten; the fourth day to developments in corporate income tax in the 1960s, introduced by Professor R.W. Parsons, and comparisons between the United Kingdom and the United States systems of taxing capital gains, introduced by Professor J.T. Sneed; and the fifth day to discussions of the problems of constructing an ideal system of estate and gift taxation, introduced by Professor G.S.A. Wheatcroft, and of the then recent report of the Canadian Royal Commission on Taxation (Carter Report), introduced by Professor J.M. MacIntyre.
Conference on Tax Legislation
The Workshop was followed by a Conference on Tax Legislation organised by Professor Wheatcroft and held at the London School of Economics on 22nd and 23rd July 1968.
The subject of the Conference was: The Present state and possible improvements of the tax system of the United Kingdom
The Conference was attended by approximately 24 persons. It was presided over by the Hon. Mr Justice Scarman (Chairman of the Law Commission).
Participants included Lord Kilbrandon (Chairman of he Scottish Law Commission); Sir Noel Hutton (First Parliamentary Counsel) with one member of his staff; Sir Alexander Johnston (Chairman of the Board of Inland Revenue) with one member of his staff; Foreign participants including: Professor J.T. Sneed, (Stanford University) the Institute's Visiting American Professor; Dr M. Hanzekovic (University of Zagreb); Professor J.M. MacIntyre (University of British Columbia); Professor L. Muten (Uppsala University); and Professor R.W. Parsons (University of Sydney); and by academic and practising lawyers and accountants.
Both the early July Conference on Tax Problems preceding the IALS Legal Workshop and the late July Conference on Tax Legislation following the IALS Legal Workshop were under the joint sponsorship of the Institute and the London School of Economics and Political Science.