A “Horse and Buggy” Statute: 1952–1961

Michael Littlewood

in Taxation Without Representation

Published by Hong Kong University Press

Published in print January 2010 | ISBN: 9789622090996
Published online September 2011 | e-ISBN: 9789882207455 | DOI:
A “Horse and Buggy” Statute: 1952–1961

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This chapter examines Sir Arthur Clarke's term as Financial Secretary and the works of the First Review Committee. Clarke had arrived in the Colony in 1930 and served as Commissioner of War Taxation in 1940 and 1941. After the war, he was promoted to Deputy Financial Secretary under Follows and secured the top job when Follows retired at the end of 1951. In 1952, Governor Alexander Grantham established the First Inland Revenue Ordinance Review Committee to review the Inland Revenue Ordinance. Clarke served as the Committee's chairman, but as will be seen, its terms of reference forbade it to consider the possibility that Hong Kong should have a normal income tax, or that the schedular taxes should be extended to cover offshore income.

Keywords: Arthur Clarke; First Review Committee; War Taxation; First Inland Revenue Ordinance Review Committee; Alexander Grantham; Inland Revenue Ordinance; normal income tax; schedular taxes

Chapter.  10982 words. 

Subjects: Business and Management

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