T
- 2016 tax changes
- Table tennis players – see Sportsmen
- Tables
- Tack
- Tackling frequent avoidance
- Tainting
- Take control of goods
- Takeaway food
- Takeaways
- Takeovers
- Taking control of goods
- Talking books
- Tangible moveable property
- Tangible property
- Taper relief
- Taper relief (pre-6 April 2008)
- Taper relief (to 5 April 2008)
- Tapes
- Targeted anti-avoidance rule
- Targeted anti-avoidance rules (TAARs)
- Tariff – see Two-part tariff
- Tariff quotas
- Tariff receipts
- Tariff receipts allowance
- Tariff receipts etc
- Tate Gallery
- Tax (loss of)
- Tax (payment of)
- Tax accountants – see Accountants
- Tax advantage
- Tax advantage and Tax arrangements
- Tax advisers
- Tax agents
- Tax and investment planning
- Tax and investment planning (main references)
- Tax appeal, meaning
- Tax arbitrage – see Arbitrage schemes
- Tax authority
- Tax avoidance penalties
- Tax avoidance schemes
- Tax avoidance transaction
- Tax Bulletins
- Tax calculation
- Tax certificates
- Tax Chamber
- Tax chargeable
- Tax charges and available reliefs
- Tax co-operation agreements – see Exchange of information between tax authorities
- Tax codes
- Tax collection – see Collection of tax, PAYE, Self-assessment
- Tax compliance
- Tax credit
- Tax credit relief
- Tax credits
- Tax credits, Northern Ireland
- Tax defaulters
- Tax departure certificates
- Tax deposit certificates
- Tax equalisation
- Tax evasion – see Evasion of VAT, Evasion of tax
- Tax havens
- Tax incentives
- Tax information and impact notes (TIINs)
- Tax information exchange agreements
- Tax invoices – see Invoices
- Tax law rewrite
- Tax law simplification
- Tax losses – see Losses
- Tax management powers
- Tax package
- Tax periods
- Tax planning
- Tax point
- Tax pool
- Tax protection
- Tax rates – see Rates of VAT
- Tax recovery
- Tax reducer
- Tax reduction for non-deductible costs
- Tax refund, surrender of
- Tax reliefs
- Tax reliefs available to partners
- Tax representatives
- Tax return
- Tax returns
- Tax returns and accounts
- Tax simplification
- Tax sparing
- Tax strategies and sanctions, large businesses
- Tax treaties
- Tax tribunals
- Tax year
- Tax-EBITDA
- Tax-exempt special savings accounts (TESSAs)
- Tax-exempt tariffing receipts
- Tax-favoured investments
- Tax-free benefits
- Tax-free shops
- Tax-free Treasury securities – see FOTRA securities
- Tax-generated losses
- Tax-interest amounts, basic rules
- Tax-motivated transactions, CAA 2001, s. 215
- Tax-shift mechanism – see Imported services
- Taxable acquisitions
- Taxable activities
- Taxable aggregate
- Taxable amount
- Taxable benefits – see Employee benefits
- Taxable commodities
- Taxable dealers – see Margin schemes, Second-hand means of transport
- Taxable disposals
- Taxable earnings – see Earnings
- Taxable income bands
- Taxable insurance contract
- Taxable persons
- Taxable property
- Taxable property held by investment-regulated pension schemes
- Taxable supplies
- Taxation
- Taxation (overview)
- Taxation (UK)
- Taxation issues
- Taxation of estates
- Taxation of property income
- Taxation of trusts
- Taxation option – see Option to tax
- Taxed award schemes
- Taxes
- Taxes covered
- Taxi and hire car services
- Taxi drivers
- Taxing jurisdiction
- Taxis
- Taxpayer
- Taxpayers charter
- Teachers
- Teachers and academics
- Teachers and lecturers
- Teaching English as a foreign language (TEFL)
- Teas
- Technical education – see Education and training, Training or retraining, Vocational training relief
- Technical newsletters
- Technical service fees
- Telecommunication rights
- Telecommunication systems
- Telecommunications
- Telecommunications services
- Telegraph or telephone wayleaves
- Telegraphic transfer fees
- Telephone apparatus cleaners
- Telephone hearing
- Telephone kiosk cleaners
- Telephone networks
- Telephone numbers
- Telephones
- Television
- Television and viewdata sets
- Television broadcasting – see Radio and television broadcasting services
- Television production
- Television production companies
- Television production relief
- Teleworkers – see Home working arrangements
- Temporal discount rate
- Temporal scope
- Temporarily imported goods – see Imported goods
- Temporary buildings
- Temporary imports
- Temporary non-residence
- Temporary non-residence (anti-avoidance rules)
- Temporary structures
- Temporary workers
- Temps
- Ten-year anniversary
- Ten-year charge
- Tenancies
- Tenancies at will
- Tenancy
- Tenancy agreements
- Tenant – see Landlord and tenant
- Tenant's rights
- Tenants
- Tenants in common
- Tenants under taxed leases
- Tenants' deposits
- Tennis courts
- Tennis players – see Sportsmen
- TENS machines – see Transcutaneous electrical nerve stimulators (TENS) machines
- Tent pitches
- Tents
- Terminal illness benefit
- Terminal loss relief
- Terminal loss relief claims
- Terminal losses
- Terminal markets
- Termination award
- Termination of benefit – see Suspension and termination of benefit
- Termination of leases
- Termination of office or employment
- Termination of trust
- Termination payments
- Termination payments and benefits
- Territorial extent of UK
- Territorial scope
- Territorial sea and continental shelf
- Territorial sea and designated areas
- Territorial waters
- Territoriality
- Territoriality principle
- Territory of the community and of member states
- Terrorism
- Terrorist property
- TESSAs – see Tax-exempt special savings accounts (TESSAs)
- Test cases
- Testamentary capacity
- Testamentary dispositions
- Testamentary expenses
- Testator
- Testimonial matches
- Testing of goods
- Thalidomide Trust
- Thames Water Authority
- Theatre tickets
- Theatres
- Theatrical artists/performers – see Entertainers
- Theatrical backers – see Angels
- Theatrical production companies
- Theft
- Therapists – see Arts therapists, Occupational therapists, Speech and language therapists
- Thermal insulation
- Thermal insulation expenditure
- Thermal insulation of buildings
- Thin capitalisation
- Things in action – see Choses in action
- Third countries
- Third country goods fulfilment business
- Third country traders
- Third country travellers
- Third parties
- Third party acquisition
- Third-party notices
- Thirteenth directive refunds – see Refund of foreign VAT
- Threats
- Three month transfer value
- Three-year cap – see Capped payments and repayments
- Three-year time-limit
- Threshold amount
- Thresholds
- Thrift funds – see Clubs, associations or organisations
- Tied premises
- Tillages
- Timber
- Time limits for claims – see Claims
- Time limits for discovery assessments
- Time of acquisition – see Tax point
- Time of sale
- Time of supply
- Time to pay arrangements
- Time-limits
- Timeshare agreement
- Timeshares
- Timing of income
- Timing of tax relief
- Tin containers – see Packaging materials
- Tips
- Tips and troncs
- Title goods
- Toasted food
- Tobacco and tobacco products
- Tobacco products
- TOGCs – see Transfer of business as a going concern (TOGCs)
- Toiletry products
- Toilets and washing facilities
- Tokens
- Toll charges
- Tombs – see Burial and cremation
- Tombstones
- Tomlin Order
- Tonnage tax
- Tool allowances
- Tools
- Tools and special clothing
- Toothbrush schemes
- Top-up payments
- Topographical plans – see Printed matter
- Tort
- Total income
- Total parenteral nutrition (TNP) solutions
- Total profits
- Total transition difference
- Totalisation agreements
- Tour operators
- Tour operators (TOMS)
- Tour operators' margin scheme (TOMS)
- Towage services
- Town and Country Planning Act 1990
- Town councils
- Toys – see Children's toys
- Tracing Value
- Trade agreements
- Trade associations
- Trade classification
- Trade debts
- Trade disputes
- Trade effluents – see Sewerage and trade effluents
- Trade loss relief
- Trade marks
- Trade or business
- Trade or investment
- Trade or professional compensation fund
- Trade or property business
- Trade premises
- Trade profits
- Trade receipts
- Trade samples – see Samples
- Trade union membership
- Trade unions
- Traded options – see Options
- Trademarks
- Tradepoint
- Traders
- Trades or business
- Trading
- Trading abroad
- Trading activities
- Trading allowance
- Trading and other income
- Trading and property allowances
- Trading companies
- Trading coupons – see Securities for money
- Trading debts – see Debts
- Trading discounts – see Discounts
- Trading expenditure
- Trading group
- Trading income
- Trading losses
- Trading losses (companies)
- Trading losses (others)
- Trading or business expenditure
- Trading or business receipts
- Trading or investing
- Trading profits
- Trading receipts
- Trading requirement
- Trading stamps
- Trading stock
- Trading tax principles
- Trading transactions in residential property
- Training and Enterprise Councils (TECs)
- Training courses and schemes – see Education and training
- Training fees – see Fees
- Training or retraining
- Trains
- Transactions associated with loans or credit
- Transactions between associated persons
- Transactions in deposit rights
- Transactions in deposits – see Certificates of deposit
- Transactions in futures and options – see Commodity and financial futures
- Transactions in land
- Transactions in securities
- Transactions in securities (counteraction of tax advantage)
- Transactions in UK land
- Transactions in UK land from 5 July 2016
- Transcutaneous electrical nerve stimulators (TENS) machines
- Transfer – see Conveyance, Transfer on sale
- Transfer of a European Company (SE)
- Transfer of a going concern (TOGC)
- Transfer of assets abroad
- Transfer of business
- Transfer of business as a going concern (TOGCs)
- Transfer of business as going concern (TOGC)
- Transfer of business assets
- Transfer of business between UK companies
- Transfer of business cross-border – see European cross-border transfers
- Transfer of business on retirement – see Retirement relief (disposals to 5 April 2003)
- Transfer of business to a company
- Transfer of complex cases to Upper Tribunal
- Transfer of financial arrangements
- Transfer of foreign branch to foreign company
- Transfer of funds supervisory authority
- Transfer of going concern
- Transfer of goods
- Transfer of income streams
- Transfer of income/assets abroad
- Transfer of interest in land
- Transfer of nil rate band
- Transfer of nuclear undertakings – see Nuclear Decommissioning Authority (NDA)
- Transfer of rights
- Transfer of shares
- Transfer of stocks and securities
- Transfer of tax allowance
- Transfer of title in the case of fixtures to land
- Transfer of title in the case of novation
- Transfer of trade
- Transfer of trade to a company
- Transfer of UK trade – see European transfers and mergers
- Transfer of undertakings
- Transfer of unused nil-rate band
- Transfer of value
- Transfer on sale
- Transfer pricing
- Transfer pricing guidelines designation
- Transfer restrictions
- Transfer scheme
- Transfer schemes
- Transfer tax
- Transferable marriage allowance
- Transferable tax allowance
- Transferee
- Transferor
- Transferred trades
- Transfers
- Transfers and mergers within Europe – see European transfers and mergers
- Transfers at undervalue
- Transfers between spouses and civil partners
- Transfers for other property
- Transfers involving public bodies
- Transfers made on the same day
- Transfers of assets abroad
- Transfers of trading stock – see Trading stock
- Transfers of value
- Transfers on death
- Transfers to connected company
- Transfers to employee trusts – see Employee benefit trusts
- Transfers within seven years before death
- Transfers within three years before death
- Transit days
- Transit sheds
- Transition to the Land and Buildings Transaction Tax in Scotland
- Transitional claim period – see Claim period
- Transitional protection
- Transitional protections
- Transitional provision and savings
- Transitional provisions
- Transitional rules
- Transitional serial interests
- Translators – see Linguists, interpreters and translators
- Transmedian fields
- Transmission facilities
- Transplants
- Transport
- Transport authorities
- Transport for London
- Transport of goods
- Transport partnerships
- Transport transfer schemes
- Transport undertakings
- Transport workers
- Transportation
- Travel – see Transport, Passenger transport
- Travel agent
- Travel agents – see Tour operators, Tour operators' margin scheme (TOMS)
- Travel between properties
- Travel cards
- Travel costs
- Travel expenses
- Travel insurance
- Travel insurance policies – see Insurance policies
- Travel upgrades
- Trawlermen
- Treasury
- Treasury orders
- Treasury regulations
- Treasury securities
- Treasury Stock
- Treasury stocks and dividends
- Treaties – see Tax treaties
- Treaties and agreements
- Treatment
- Treatment/processing of goods
- Treaty benefits – see Benefits of treaties
- Treaty of Rome
- Treaty on the Functioning of the European Union – see EC Treaty
- Treaty shopping
- Treaty under-ride
- Tree fellers
- Trench reinstatements
- Trial bundles
- Triangulation
- Tribunal appeal
- Tribunal fees
- Tribunal hearings
- Tribunal Procedure Committee
- Tribunal procedure rules
- Tribunal Scotland
- Tribunal system
- Tribunal's jurisdiction
- Tribunals
- Tribunals and inquiries
- Tribunals Service (meaning of)
- Tribunals system
- Trinidad and Tobago
- Trinidad and Tobago government pensions
- Tripartite arrangement
- Tripartite situation
- Tripartite transactions
- Trivial and small lump sums
- Trivial benefits
- Troncs
- Trophies
- Trucks
- True factoring
- Trunk-roads relief
- Trust based schemes – see Finance and financial services
- Trust corporation
- Trust corporations
- Trust deed
- Trust fund
- Trust funds
- Trust income
- Trust or company service provider
- Trust period
- Trust property
- Trust registration service
- Trust-based schemes
- Trustee Savings Bank
- Trustee savings banks
- Trustees
- Trustees in bankruptcy
- Trustees of a settlement
- Trustees of the National Heritage Memorial Fund
- Trustees under a will or settlement
- Trusts
- Trusts and settlements
- Trusts and trustees
- Trusts for bereaved minors
- Trusts for disabled persons
- Trusts with vulnerable beneficiaries
- Tuck shops
- Tuition – see Education, research and training, Private tuition
- Tunnels
- Tunnels, bridges etc.
- Turnover
- Turnover taxes
- Turnover test
- Tutors
- Two-part tariff