In support of Paul Saunders warning.
That plague or rather intellectual palsy has also spread to HMRC who also use, or rather abuse the term “UK Law” in responding to issues on s.43(2) ITA paragraph 2, in an area which generally defers to the property laws of each of the internal British jurisdictions as the law of any separate part of the United Kingdom. There appears to have been a form of internal “outlaw” directive to that effect which renders precise technical discussion entirely subjective and wrong as opposed to objectively correct.
The resulting waffle from compliance officers is totally incomprehensible from a logical legal perspective. It is incredible that in an area where jurisdictional competence is of the essence that a non-accountable administration can take it upon itself to attempt to unilaterally and incorrectly redefine such fundamental issues with no legal authority or basis whatsoever. I stress that there is no Minister in the UK Government’s website to whom HMRC are required to defer. In effect, until they are challenged in front of the courts compliance officers believe themselves to be accountable to no one in matters of jurisdiction and competence and scuttle off behind the vagaries of the Manuals which the Courts continually hold not to be statements of the law.
There are justifications in certain areas to refer to “UK law” when there is an Act of Parliament, or an EU measure passed in relation to the constituant elements of the United Kingdom, but not otherwise.