https://legal.excellentwiki.com/uk/tax-law/ Recent content in tax law on ExcellentWiki - Legal Encyclopedia Hugo en-US Mon, 06 Jul 2026 00:00:00 +0000 https://legal.excellentwiki.com/uk/tax-law/uk-tax-law/ Mon, 06 Jul 2026 00:00:00 +0000 https://legal.excellentwiki.com/uk/tax-law/uk-tax-law/ <h2 id="sources-of-uk-tax-law">Sources of UK Tax Law</h2> <p>UK tax law derives principally from statute, with no codified constitution constraining legislative sovereignty. The principal statutes include the Income Tax Act 2007 (ITA 2007), the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), the Corporation Tax Act 2009 and 2010 (CTA 2009, CTA 2010), the Taxation of Chargeable Gains Act 1992 (TCGA 1992), the Value Added Tax Act 1994, and the Inheritance Tax Act 1984. Each year, the Finance Act enacts the Budget resolutions, amending existing tax legislation. HM Revenue and Customs (HMRC) publishes guidance in the form of manuals, statements of practice, and extra-statutory concessions, though these do not have the force of law. Tax disputes are adjudicated by the First-tier Tribunal (Tax Chamber), with appeals to the Upper Tribunal and onward to the Court of Appeal and the Supreme Court.</p>