Why the Tax Year Begins on Sixth April

Why the Tax Year Begins on Sixth April
Author: Alan O'Brien
Publisher: Alan O'Brien
Total Pages: 703
Release: 2024-05-28
Genre: History
ISBN:

Second Edition 2024 This book explains why the UK tax year begins on 6 April and traces the history of the old tax year which ran from 25 March. It also covers other aspects of calendar history and related issues, including the continuing application of the 1750 British calendar reform statute to the USA and elsewhere. The move from the Julian to the Gregorian calendar in 1752 resulted in the omission of 11 days from September 1752. The omitted days were later added to the tax year and that apparently meant a new tax year beginning on 5 April - not 6 April. There are various explanations for the addition of a further day so the year began on 6 April, including the suggestion that a day was added in 1800. In fact the old tax year ran “from” 25 March and an ancient legal rule said “from” meant the year began on the following day, 26 March. Hence adding 11 days to 26 March produced a new tax year beginning on 6 April. It is often said that the Treasury extended the tax year by 11 days to avoid losing money. This is untrue. The Second Edition revises and expands particularly the key explanation on the way the tax year changed.

Federal Preemption of State and Local Law

Federal Preemption of State and Local Law
Author: James T. O'Reilly
Publisher: American Bar Association
Total Pages: 252
Release: 2006
Genre: Law
ISBN: 9781590317440

Preemption is a doctrine of American constitutional law, under which states and local governments are deprived of their power to act in a given area, whether or not the state or local law, rule or action is in direct conflict with federal law. This book covers not only the basics of preemption but also focuses on such topics as federal mechanisms for agency preemption, implied forms of preemption, and defensive use of federal preemption in civil litigation.