Tax law in United Kingdom | Esheria Regulatory Atlas

Esheria Regulatory Atlas

Tax law in United Kingdom

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

2,660 matching statutes

  • United Kingdom

    Finance Act 2018

    8 provisions

    This provision amends many tax rules, including income tax rates for 2018-19, reliefs and allowances, investment scheme conditions, and VAT online marketplace compliance.

    Act or statute Open & Chat
  • United Kingdom

    Finance Act 2023

    1 provisions

    This Act changes several tax rates, allowances, and vehicle duty rules, and gives the Treasury power to set the higher rate limit for income tax before each tax year.

    Act or statute Open & Chat
  • United Kingdom

    Income Tax (Earnings and Pensions) Act 2003

    41 provisions

    This Part sets the basic rules for charging income tax on employment income, defining key terms and who is liable, and giving HMRC and the Treasury some rule-making powers.

    Act or statute Open & Chat
  • United Kingdom

    Corporation Tax Act 2009

    47 provisions

    This part says corporation tax is charged on companies’ profits, sets rules for UK and non-UK resident companies, and explains how accounting periods and certain exemptions work.

    Act or statute Open & Chat
  • United Kingdom

    Finance (No. 2) Act 1997

    3 provisions

    Certain companies meeting the listed 2 July 1997 conditions are charged windfall tax, and the tax rate is 23%.

    Act or statute Open & Chat
  • United Kingdom

    Finance Act 1972

    1 provisions

    This Act makes several tax changes, including replacing some purchase tax references with VAT or car tax, allowing certain bodies to claim a special corporation tax calculation, and setting rules for some repayments and interest.

    Act or statute Open & Chat
  • United Kingdom

    Finance (No. 2) Act 2015

    10 provisions

    This provision caps several tax rates, sets a VAT lock period, raises some allowances, and changes inheritance tax residence-nil-rate rules and banking tax deductions.

    Act or statute Open & Chat
  • United Kingdom

    Finance Act 2010

    6 provisions

    This provision sets a range of tax rates, including income tax and corporation tax rates, and makes many linked amendments to other tax rules, rates, and commencement dates.

    Act or statute Open & Chat
  • United Kingdom

    Petroleum Revenue Tax Act 1980

    1 provisions

    Participators in an oil field must file a statement and pay an advance amount of petroleum revenue tax to the Board when they submit the return for the chargeable period.

    Act or statute Open & Chat
  • United Kingdom

    Finance (No. 2) Act 1975

    1 provisions

    This Act amends tax and finance law, including rules for appealing tax assessments, postponing tax while an appeal is pending, charging interest on overdue tax, handling some Government stock for minors, and repealing listed provisions.

    Act or statute Open & Chat
  • United Kingdom

    Finance Act 1950

    1 provisions

    This Finance Act 1950 provision sets rules for tax recovery where a prior deduction to write off a debt, claim, or property later proves wrong because value is recovered.

    Act or statute Open & Chat