Abstract
: In today''s globalized world it is not possible to know only the legal system of the one''s state, but we must also look into the law regulation of foreign states, especially European Union member countries. UK law conception is based on the simultaneous actions of the acts and rights established by the test cases.
When we are using the law of the United Kingdom, we should consider it is a different legal system, so-called Anglo-American. In my paper I tried to clear up some of the differences of the personal income tax law.
Subsequently I dealt with the Her Majesty Revenue and Customs (HMRC), namely the Office for the revenue and customs of his Majesty, as the chief of the tax administration Office of the United Kingdom and its philosophy and functions. The paper also discusses the tax system, tax types and provides a brief overview of the concept of tax returns and forms.
Finally there is a practical example for better understanding of the interpretation.