ACCA TX UK Classroom - Syllabus A2. Revenue Law 2 / 4
a) Describe the overall structure of the UK tax system.
b) State the different sources of revenue law.
c) Describe the organisation HM Revenue & Customs (HMRC) and its terms of reference.
d) Explain the difference between tax avoidance and tax evasion, and the purposes of the General Anti-Abuse Rule (GAAR).
e) Appreciate the interaction of the UK tax system with that of other tax jurisdictions.
f) Appreciate the need for double taxation agreements.
g) Explain the need for an ethical and professional approach.