Historical perspectives on the emergence of the tax profession: Australia and the UK.

Frecknall Hughes, Jane and McKerchar, Margaret (2013). Historical perspectives on the emergence of the tax profession: Australia and the UK. Australian Tax Forum, 28(2) pp. 276–288.

URL: http://www.taxinstitute.com.au/australian-tax-foru...

Abstract

This article contrasts the emergence of the tax profession in Australia and the UK. In both jurisdictions the tax profession is diverse in its membership though its origin appears to have been historically driven by the accountancy profession. Based on archival research, this article considers the context of the development of the UK Chartered Institute of Taxation (CIOT) and The Tax Institute (TI) in Australia and traces their history and relationship from inception to date.

The article provides insights into the emergence of the tax profession and assesses the contribution of the CIOT and TI in advancing the tax profession and influencing tax policy in both the UK and Australia.

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