Free Law Resources

Income tax might seem dry, but its history reveals how Britain built the modern fiscal state. This article traces income tax from its origins as a temporary wartime measure against Napoleon, through its expansion during the world wars, the introduction of PAYE and National Insurance, and the modern problem of fiscal drag. It also explores why Britain came to rely so heavily on taxing income, and what that means for current debates about whether we should tax work less and wealth more.

The relationship between law and social progress in the United Kingdom is reciprocal rather than sequential: law does not merely reflect social change; it actively shapes and sustains it. The question of whether social progress would continue if the Equality Act 2010 and related legislation were repealed invites reflection on the nature of moral development, institutional inertia, and the educative function of law. While social attitudes in Britain have indeed become more tolerant, this moral progress is historically intertwined with - and partly dependent upon - legal structure. Without that scaffolding, equality norms would likely erode over time, as law’s...

Those encouraging deeper European integration are eager to see EU citizenship recognised as being the fundamental status of nationals of the Member States. This essay considers whether such a goal is realistic at present and assesses the prospects for it being realised in the future.