– see also Fiscal legislation

Acts of Parliament

Commentary – Essential Tax Companion ¶155

Construction of statutes

Commentary – Essential Tax Companion ¶185

Courts, function of

Commentary – Essential Tax Companion ¶180

European Union legislation

Commentary – Essential Tax Companion ¶170

Extra-statutory concessions

Commentary – Essential Tax Companion ¶175

Finance Bill process

Commentary – Essential Tax Companion ¶160

HMRC Briefs

Commentary – Essential Tax Companion ¶175

Income/capital, distinction

Commentary – Essential Tax Companion ¶195

Interpretation of statutes

Commentary – Essential Tax Companion ¶185

Legality of taxation

Commentary – Essential Tax Companion ¶150

Non-legislative sources

Commentary – Essential Tax Companion ¶175

Orders

Commentary – Essential Tax Companion ¶165

Provisional collection of taxes

Commentary – Essential Tax Companion ¶160

Regulations

Commentary – Essential Tax Companion ¶165

Statements of Practice

Commentary – Essential Tax Companion ¶175

Statutory instruments

Commentary – Essential Tax Companion ¶165

Tax periods

Commentary – Essential Tax Companion ¶190