tax law
Corporation Tax in the United Kingdom
Introduction Corporation tax is the tax charged on the profits of companies and other incorporated bodies in the United Kingdom. The tax is governed by the Corporation Tax Act 2009 (CTA 2009) and the …
Income Tax in the United Kingdom
Introduction Income tax is the principal direct tax levied on individuals in the United Kingdom. The tax is governed by the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) for employment …
United Kingdom Tax Law
Sources of UK Tax Law UK tax law derives principally from statute, with no codified constitution constraining legislative sovereignty. The principal statutes include the Income Tax Act 2007 (ITA …
Value Added Tax in the United Kingdom
Introduction Value Added Tax (VAT) is an indirect tax charged on the supply of goods and services in the United Kingdom. VAT was introduced on 1 April 1973 as a condition of the UK’s accession …