Primary sources only
Every claim about UK tax law is cited against its primary source. We link directly to the relevant Acts on legislation.gov.uk (Employment Rights Act 1996, Pensions Act 2008, Income Tax (Trading and Other Income) Act 2005, VAT Regulations 1995), HMRC guidance and rate tables on gov.uk, and employer duties at The Pensions Regulator.
We do not paraphrase secondary sources without verifying against the original. Every answer ends with a “Primary sources” block listing the statutes, regulations, or HMRC notices it relies on.