Article: Tax? Blame it on Bonaparte Income tax was first imposed during the Napoleonic wars, but to some of us it remains a mystery. Kathleen Hennessy offers a beginner's guide

IF YOU are looking for a pre-Christmas treat in London next month, the Inland Revenue may be able to help. Yes, really. The Bicentenary of Income Tax 1799-1999 opens this Friday and will show a history of income tax, which was introduced in December 1798 to fund the Napoleonic wars.

This article is intended as a quick introduction for people who have never had the time or inclination to find out about tax. (If you find something alarming, or realise you should have applied for a tax return, call your tax office - ask your employer for the phone number and a reference code. They are generally helpful.)

Income tax makes up about a quarter of the Government's revenue. You have to pay it on any ...

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