Explore the foundations of the UK tax system, including its structure, the interplay with EU law, and the different classes of taxpayers. Discover how government departments manage policy and obligations, offering valuable insights for advisers, legal practitioners, and students. Revised to reflect January 2025 law.

This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The book is for anyone studying the UK tax system, or advising on UK tax, from the experienced practitioner to the newly-qualified professional coming to tax advice for the first time, as well as being an ideal starting point for any students of the legal system or government. The fifth edition has been revised to reflect the law as of January 2025.