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Learn about the history and current system of taxation in the UK, including income tax, National Insurance contributions, VAT and other taxes. Find out how contributions are deductible if they meet the general test of being made wholly and exclusively for the purposes of the contributor.
Compare the main types of taxes in different countries and territories, such as corporate tax, individual income tax, and sales tax. See the lowest and highest marginal rates, as well as any exemptions or rebates, for each tax category.
Personal allowance is the income level below which no income tax is paid in the UK. Learn about the history, eligibility, and current rates of personal allowance, as well as the married man's allowance and the 60% marginal tax band.
A list of the maximum potential tax rates for corporate, individual, and VAT taxes in European countries. Compare the tax burdens across different income brackets and regions, and see the graphs and tables of the data.
Learn how taxation evolved in the UK from the 13th century to the present day, from window tax to income tax. Explore the key events, rates, and controversies that shaped the UK tax system.
Learn about the history, support and debate of universal basic income in the UK, a system where everyone receives a regular and unconditional payment from the state. Find out how the idea has evolved from Thomas Paine to the 21st century and which political parties and public figures endorse it.
Learn about the history, exemptions, rates and reporting requirements of capital gains tax in the UK, a tax levied on the profit realised on the sale of non-inventory assets. Find out how the system has changed over time and how it affects different types of assets and taxpayers.
Gift Aid is a UK tax incentive that enables tax-effective giving by individuals to charities in the UK. It allows charities to reclaim the income tax paid on donations from HMRC, and provides tax relief for higher-rate taxpayers who donate.