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Taxation after the Second World War

Commuters crossing London Bridge in 1951.

Commuters crossing London Bridge in 1951.
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The economic problems Britain faced at the end of the Second World War were different from those of 1918. Adjustments to the tax system were a means of achieving post-war economic recovery.

Related documents

Labour and the redistribution of wealth

Employment Policy. Memorandum by the Paymaster-General. 13 January 1944 (PDF, 3.629MB)

British Exports, German Industry and Reparations. 7 April 1945 (PDF, 1.455MB)

Social Services. 14 January 1943 (PDF, 3.774MB)

Wartime basis for taxation

Excess Profits Tax. Memorandum by the Chancellor of the Exchequer. 28 May 1940 (PDF, 0.643MB)

Confidential Annex. 14 January 1941 (PDF, 2.466MB)

Income Tax. 19 February 1942 (PDF, 1.511MB)

Effect of Income Tax on the Weekly Wage-earner. Memorandum by the Minister of Labour and National Service. 13 February 1942 (PDF, 0.877MB)

Incidence of Income Tax on Weekly Wage-Earners. Memorandum by the Chancellor of the Exchequer. 17 February 1942 (PDF, 0.964MB)

Wage Earners Income Tax Bill. 27 October 1943 (PDF, 0.796MB)

Industry and profits

Statement on Personal Incomes, Costs and Prices. Note by the Lord President of the Council. 30 January 1948 (PDF, 1.017MB)

Search using purchase tax Pay As You Earn

Further reading

Land, A., Lowe, R. & Whiteside, N., The Development of the Welfare State 1939-1951. A Guide to Document in the Public Record Office (London: HMSO, 1992)
Bridgen & Lowe, R., Welfare Policy under the Conservatives 1951-1964. A Guide to Documents in the Public Record Office (Kew, Public Record Office, 1998)
Glennerster, H., British Social Policy 1945 to the Present (Oxford: Blackwell, 2007)
Brown, J., The Welfare State: A Critical History (Oxford: Blackwell, 1995)

Content

Taxation after the Second World War
Labour and the redistribution of wealth
Industry and profits

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