Day 1. Introduction To The Uk Tax System

A1. Principal sources of revenue law and practice

a) Describe the overall structure of the UK tax system.
b) Identify the main sources of UK tax legislation.
c) Identify the key reference sources for UK tax legislation.
d) Describe the organisation HM Revenue & Customs (HMRC) and its terms of reference including the appeals system.
e) Describe the appeals process for income tax First and Upper Tier Tribunals.
f) Explain the system of income tax and its background (how the legislation does not define income but defines taxable sources).