Provides, for 2024-25, the fully amended and annotated text of all legislation and official material relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax.
Includes statutes and statutory instruments; extra-statutory concessions and statements of practice; footnotes indicating amendments to legislation; cross-references; definitions; additional helpful material including Revenue and other press releases and cross-references to the HMRC Manuals.