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Glossary Index
#
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
1
A
Annual investment allowance
B
Balancing allowance
Balancing charge
Bare trust
C
Capital allowances
Cash accounting scheme
Collective redundancy
Connected company
Convertible securities
Corporation Tax
CT61
D
De minimis
Deferred consideration
Diverted profits tax
Dividend tax
Double taxation relief
E
Ec sales list
EMI scheme
Entrepreneurs' relief
G
Gross interest
I
Incorporation
Input tax
Integral features
Intrastat
IPDI (Immediate post-death interest)
IR35
L
Loan notes
M
Mini One Stop Shop
O
Output tax
Overpayment relief
R
Remittance
Residual input tax
Reversionary interest
Rollover relief
S
Scale charges
Self-billing
Settlor
Share incentive plan
Stamp Duty Reserve Tax
T
Tax relief
Taxable benefit
Transfer pricing
TWDV (Tax written down value)
U
UK continental shelf
Underlying tax
V
Vulnerable persons trust
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