– see also Fiscal legislation

Acts of Parliament

Commentary – Quick Overview ¶155

Construction of statutes

Commentary – Quick Overview ¶185

Courts, function of

Commentary – Quick Overview ¶180

European Union legislation

Commentary – Quick Overview ¶170

Extra-statutory concessions

Commentary – Quick Overview ¶175

Finance Bill process

Commentary – Quick Overview ¶160

HMRC Briefs

Commentary – Quick Overview ¶175

Income/capital, distinction

Commentary – Quick Overview ¶195

Interpretation of statutes

Commentary – Quick Overview ¶185

Legality of taxation

Commentary – Quick Overview ¶150

Non-legislative sources

Commentary – Quick Overview ¶175

Orders

Commentary – Quick Overview ¶165

Provisional collection of taxes

Commentary – Quick Overview ¶160

Regulations

Commentary – Quick Overview ¶165

Statements of Practice

Commentary – Quick Overview ¶175

Statutory instruments

Commentary – Quick Overview ¶165

Tax periods

Commentary – Quick Overview ¶190