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Tax Terminology 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
Benefits in kind
Brexit
Business asset disposal relief
Business property relief (BPR)
C
Capital allowances
Cash accounting scheme
Collective redundancy
Company residence
Connected company
Convertible securities
Corporate capital losses
Corporate interest restriction (CIR)
Corporate trading losses
Corporation Tax
CT61
D
DAC6: reportable cross-border arrangements
De minimis
Deferred consideration
Diverted profits tax
Dividend tax
Double tax relief (DTR)
E
EC sales list
EMI scheme
Enterprise Investment Scheme (EIS)
Enterprise Management Incentives (EMI)
Entrepreneurs' relief
Exports
G
Gift aid
Global mobility and UK tax residence
Gross interest
Group relief
I
Imports
Incorporation
Incorporation relief
Individual residence
Input tax
Input Tax/Capital Goods Scheme
Input Tax/Partial Exemption
Integral features
Intrastat
IPDI (Immediate post-death interest)
IR35
L
Loan notes
Loan relationships
M
Mini One Stop Shop
N
Non-resident capital gains tax (NRCGT)
O
Off-payroll working
Option to tax
Output tax
Overpayment relief
P
Patent box
Place of supply
Property income for companies
Property income for individuals
Purchase of own shares
R
Registration and deregistration
Remittance
Remittance basis
Research & Development Relief (R&D)
Residence nil rate band (RNRB)
Residual input tax
Reverse charge
Reversionary interest
Rollover relief
S
Scale charges
Seed Enterprise Investment Scheme (SEIS)
Self-billing
Settlor
Share for share exchange
Share incentive plan
Stamp Duty Reserve Tax
Stamp taxes
Substantial Shareholding Exemption (SSE)
T
Tax relief
Tax relief on pension contributions
Taxable benefit
Termination payments
The potentially exempt transfer (PET)
Transactions in securities (TiS)
Transactions in UK land
Transfer of a going concern (TOGC)
Transfer of assets abroad
Transfer pricing
TWDV (Tax written down value)
U
UK continental shelf
Underlying tax
V
Vulnerable persons trust
W
Withholding Tax (WHT)
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