Finance Act: Primary legislation that implements the UK government's annual budget decisions, including changes to tax rates, allowances, and rules
Income Tax Act 2007: Core legislation governing personal income taxation in the UK, including rates, allowances, and collection mechanisms
Corporation Tax Act 2010: Primary legislation covering taxation of companies and corporate entities in the UK
Taxation (International and Other Provisions) Act 2010: Legislation dealing with international taxation aspects and various other tax provisions including double taxation relief
Value Added Tax Act 1994: Principal legislation governing VAT in the UK, including registration, collection, and payment requirements
Tax Collection and Management (Wales) Act 2016: Welsh legislation establishing arrangements for the collection and management of devolved taxes in Wales
HMRC Guidelines and Practice Notes: Official guidance and interpretations issued by HMRC on the application of tax legislation and procedures
DOTAS (Disclosure of Tax Avoidance Schemes): Regulations requiring disclosure of tax avoidance schemes to HMRC by promoters and users
General Anti-Abuse Rule (GAAR): Legislation designed to counteract tax advantages arising from abusive tax arrangements
Finance Bill: Proposed legislation containing forthcoming changes to tax law that may affect current tax planning
EU Retained Law: Former EU tax laws and regulations that have been retained in UK law post-Brexit
Professional Conduct in Relation to Taxation (PCRT): Professional guidelines setting out the principles and standards for tax advisers in the UK
Money Laundering Regulations 2017: Regulations requiring due diligence and reporting procedures to prevent tax evasion and money laundering
