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UK has common law system which is based on the case law. But meanwhile there is ongoing efforts to codify some laws - e.g. there is https://www.legislation.gov.uk/ukpga/1994/23/contents Value Added Tax law - I am reading this and I find it fairly detailed and quite similar to VAT laws of civil law systems. And similar codification happens all the time. In fact - I guess - there are quite a new laws/acts and their amendments all the time and that is why my guess is that for the practical matters UK law is being codified and in the format it more and more resembles the law of the civil law countries. Am I right? If there are practical differencies in the codified areas then - what are those differencies?

This my question is closely connected with my previous question Is there any (which?) English speaking jurisdiction that uses civil (continental) law system? which explains why I am interested in the English language jurisdiction that would have civil law system. Maybe UK has already quite codified law system that for the practical (not the philosophical) matters resembles that of the civil law system - similar to one in Germany, France, etc.

I am specifically interested in the tax (VAT) and accounting law. I guess that these areas are quite codified in UK. For the general civil law, inheritance law etc. it can be quite different, there the case law still can prevail.

My assumption is that the level of codification is the main difference between the practical matters of civil and common law systems. And so - with the effort to build comprehensive codes (e.g. like US Code) this difference narrows down and the difference remains only in the philosophical matters only (of which I am not aware and I am not competent to speak).

What I am trying to achieve: I am trying to use Artificial Intelligence to parse laws and case laws into the formal rules from which I am trying to generate tax calculator that can automatically evaluate and classify transactions and that can calculate the applicable tax on them. I am specifically interested in the tax accounting for the purchase-sale transactions and tax calculator for the payroll taxes. Nothing more.

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  • I'm not really sure how wide-ranging your interest in accounting law is... it could easily spill over into things like estate law, contract law, etc. If so, contract law has a lot of complicated judge-made rules, and estate law has the infamous rule against perpetuities.
    – Kevin
    Commented Nov 21, 2020 at 20:51
  • I added last paragraph to my question - in it I explain the scope of my interest and what I am trying to achieve. Quite down-to-earth scope.
    – TomR
    Commented Nov 21, 2020 at 21:57

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