Income Tax Act 2007: Primary legislation governing income tax in the UK, establishing basic principles and framework for income taxation
Income Tax (Earnings and Pensions) Act 2003: Key legislation specifically dealing with employment income and pension taxation, including Schedule 7A for tax exemptions
Finance Act: Annual legislation implementing the government's budget decisions and tax changes
Taxes Management Act 1970: Legislation governing the administration and collection of taxes, including procedural requirements
HMRC Guidelines: Official guidance from HM Revenue & Customs providing practical interpretation of tax legislation
Extra Statutory Concessions: Relaxations of tax law granted by HMRC where strict application would be unreasonable
HMRC Employment Income Manual: Detailed guidance manual for tax treatment of employment income and related exemptions
Double Taxation Agreements: International treaties preventing double taxation between UK and other countries
Post-Brexit EU Law Implications: Consideration of changes to tax treatment following UK's exit from the European Union
Tax Exemption Case Law: Relevant court decisions establishing precedents for interpretation of tax exemption provisions
