Resource Library

The principal corporate legislation of the UK, governing incorporation, directors' duties, accounts, filing and winding-...

The charge to corporation tax on income and the computation of trading and other profits.

The core statute of individual employment rights — contracts, unfair dismissal, redundancy and wages.

An annual Finance Act giving effect to the Budget and amending the tax statutes.

The principal statute governing income tax in the UK, administered by HMRC. Covers rates, reliefs and the charge to inco...

The customer due diligence and reporting framework for firms in the regulated sector (as amended).

Defines and regulates the law of general partnership — formation, rights, liabilities and dissolution of firms.

The primary law governing customs duty, import VAT and cross-border trade following EU exit.

Governs the levy and collection of VAT on goods and services in the UK. Administered by HMRC.

Corporation tax rates, reliefs, loss relief, close companies and distributions.

The second Finance Act of 2023, enacting further Budget measures across the tax code.

Governs the income tax treatment of trading, property and other income (ITTOIA 2005).

Provides the legal framework for forming and regulating Limited Liability Partnerships (LLPs).

Provides for the National Minimum Wage and National Living Wage and their enforcement.

The framework for confiscation, money laundering offences and suspicious activity reporting (POCA).

Governs business-to-business contracts for the sale of goods, including transfer of property and warranties.

Procedural rules under the VAT Act 1994 — registration, invoicing, returns, Making Tax Digital and refunds.

The consolidated law of consumer contracts for goods, services and digital content.

The gov.uk collection of Finance Acts and accompanying documents for previous years.

The charging and computation rules for employment income, pensions and benefits (ITEPA 2003), underpinning PAYE.

Governs corporate and personal insolvency, administration, liquidation and voluntary arrangements.

The principal statute governing capital gains tax and corporation tax on chargeable gains (TCGA 1992).

Governs working hours, rest breaks and paid annual leave.

Law relating to bills of exchange, promissory notes and cheques.