Tax Legislation
Section-by-section analysis of UK tax acts, kept current with every Finance Act.
Capital Allowances Act 2001
Capital allowances for plant, machinery, and buildings.
Read commentary 2005Commissioners for Revenue and Customs Act 2005
Establishment, powers, and duties of HMRC.
Read commentary 2009Corporation Tax Act 2009
Rules for computing corporation tax profits.
Read commentary 2010Corporation Tax Act 2010
Corporation tax reliefs, groups, and distributions.
Read commentary 2022Energy (Oil and Gas) Profits Levy Act 2022
Energy profits levy on oil and gas companies.
Read commentary 2013HGV Road User Levy Act 2013
Road user charges for heavy goods vehicles.
Read commentary 1988Income and Corporation Taxes Act 1988
Income and corporation tax consolidation (legacy).
Read commentary 2007Income Tax Act 2007
Personal allowances, reliefs, and tax calculation.
Read commentary 2003Income Tax (Earnings and Pensions) Act 2003
Tax on employment income, pensions, and benefits.
Read commentary 2005Income Tax (Trading and Other Income) Act 2005
Tax on trading, property, and savings income.
Read commentary 1984Inheritance Tax Act 1984
Section-by-section commentary on the UK Inheritance Tax Act 1984.
Read commentary 2013Land and Buildings Transaction Tax (Scotland) Act 2013
Scottish land and buildings transaction tax.
Read commentary 2017Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Welsh land transaction tax and anti-avoidance provisions.
Read commentary 2017Landfill Disposals Tax (Wales) Act 2017
Welsh tax on landfill disposals.
Read commentary 2014Landfill Tax (Scotland) Act 2014
Scottish landfill tax.
Read commentary 1975Oil Taxation Act 1975
Petroleum revenue tax on oil fields.
Read commentary 1983Oil Taxation Act 1983
Supplementary provisions for oil taxation.
Read commentary 1980Petroleum Revenue Tax Act 1980
Petroleum revenue tax administration.
Read commentary 1968Provisional Collection of Taxes Act 1968
Provisional statutory authority for tax collection.
Read commentary 2014Revenue Scotland and Tax Powers Act 2014
Revenue Scotland powers and devolved tax administration.
Read commentary 2017Savings (Government Contributions) Act 2017
Government contributions to savings accounts.
Read commentary 2012Small Charitable Donations Act 2012
Gift Aid small donations scheme.
Read commentary 2017Small Charitable Donations and Childcare Payments Act 2017
Small donations and tax-free childcare payments.
Read commentary 2020Stamp Duty Land Tax (Temporary Relief) Act 2020
SDLT temporary relief during the COVID-19 period.
Read commentary 2023Stamp Duty Land Tax (Temporary Relief) Act 2023
SDLT temporary relief provisions for 2023.
Read commentary 2016Tax Collection and Management (Wales) Act 2016
Welsh Revenue Authority and devolved tax powers.
Read commentary 2002Tax Credits Act 2002
Working tax credits and child tax credits.
Read commentary 2010Taxation (International and Other Provisions) Act 2010
Double taxation relief and international provisions.
Read commentary 1992Taxation of Chargeable Gains Act 1992
Capital gains tax computation and reliefs.
Read commentary 1970Taxes Management Act 1970
Administration and enforcement of UK taxes.
Read commentary 2013Trusts (Income and Capital) Act 2013
Trust income classification and distributions.
Read commentary 1994Value Added Tax Act 1994
UK VAT regime.
Read commentary 1994Vehicle Excise and Registration Act 1994
Vehicle excise duty and registration.
Read commentary