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The war, taxation and the Blackpool Tower Company

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  • Janette Rutterford
  • Peter Walton

Abstract

This paper explores the impact of the Great War on the Blackpool Tower Company (BTC), in particular on profits and taxation. It uses archival material on BTC to chart the impact on it of wartime imposed excess profits duty (EPD) and entertainments tax (ET) and the extent of its disclosures to shareholders on these and related subjects. BTC reacted to increased profits and new taxes by investing surpluses in War Loan, by varying dividends, and by reducing distributable profits through transfers to declared and secret reserves. It did not fully disclose to shareholders the impact of either EPD or ET.

Suggested Citation

  • Janette Rutterford & Peter Walton, 2014. "The war, taxation and the Blackpool Tower Company," Accounting History Review, Taylor & Francis Journals, vol. 24(2-3), pages 103-117, November.
    • Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:103-117
    DOI: 10.1080/21552851.2014.963954
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    Cited by:

    1. Giuseppe Modarelli, 2021. "Accounting and the budget negotiation process: The case of the Holy Shroud Exposition (1931) during a period of austerity," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 7-53.
    2. Martin Quinn & Desmond Gibney, 2018. "Accounting at an Irish maltster – the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 61-84, May.

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