the branch of the administration responsible for collecting direct taxes from the citizen. The administration of the UK tax system is in the hands of two bodies, namely the Commissioners of Customs and Excise, who have jurisdiction over indirect taxes, and the Commissioners of Inland Revenue, who have jurisdiction over direct taxes. Thus, value-added tax is dealt with by the Customs and Excise, while income tax, capital gains tax, corporation tax, inheritance tax and stamp duty are within the province of the Inland Revenue. The powers of the Department of Customs and Excise in relation to value-added tax derive from the Customs and Excise Management 1979 and the Value Added Tax Act 1983; the powers of the Inland Revenue derive particularly from the Taxes Management Act 1970, the Income and Corporation Tax Chargeable Gains Act 1992.
Collins dictionary of law. W. J. Stewart. 2001.