Commentary

A1.101 Taxes on income and capital

Administration and compliance

A1.101 Taxes on income and capital

Part A1     General principles

Contents of Part A1

A1.1     The UK taxation system

A1.3     Alternative finance arrangements

[A1.4]     [Rewritten—Persons assessable]

A1.5     UK devolved taxes

A1.6     Crown privilege

A1.7     Recovery of tax by or against the Crown

A1.8     Professional negligence

Division A1.1     The UK taxation system

Revised by
DONALD PEARCE-CRUMP, Director, Tax Training Department, BDO LLP

For updates affecting this Division please see Part A0 Updates

The UK taxation system—introduction

A1.101 Taxes on income and capital

Taxes in the UK1 may be classified as follows:

  1.  

    (a)     taxes on income, such as income tax, corporation tax on income, petroleum revenue tax and National Insurance (which in

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