B
- Back duty assessments
- Back to back schemes – see Annuities
- Back to work bonus
- Back-to-back arrangements
- Back-to-back schemes
- Background to the tax rules
- Bad and doubtful debts
- Bad debt relief
- Bad debts
- Badges
- Badges of trade
- Badminton players – see Sportsmen
- Baggage handling
- Bailiffs' fees
- Balance of probabilities
- Balancing allowances and charges – see Capital allowances
- Baltic States
- Bandages
- Bank accounts
- Bank charges
- Bank employees
- Bank errors
- Bank guarantees
- Bank holidays
- Bank interest – see Interest
- Bank levy
- Bank levy treaties
- Bank notes and coins
- Bank nurses
- Bank of England
- Bank payroll tax
- Bank statements
- Bankers automated clearing service (BACS)
- Banking companies
- Banking schemes – see Gas and electricity
- Banking surcharge
- Bankruptcy
- Bankruptcy court
- Bankruptcy proceedings
- Bankrupts (undischarged)
- Banks and banking
- Banks and financial institutions
- Banks of England and Ireland
- Barbecues
- Bare trustees
- Bare trusts
- Barges
- Barns
- Barrister's clerks
- Barristers
- Barristers' clerks
- Barristers' pupils
- Barter of services
- Barter transactions
- Base cost – see Allowable expenditure/base cost
- Base Erosion and Profit Shifting (BEPS)
- Bases of assessment
- Basic case
- Basic life assurance and general annuity business – see BLAGAB (Basic life assurance and general annuity business)
- Basic rate of income tax – see Income tax rates, Rate of income tax
- Basic restructuring example
- Basis of assessment
- Basis periods
- Bathroom facilities
- Beach huts
- Bear transactions
- Bearer instrument
- Bearer instruments
- Bearer securities
- Beaters at shoots
- Beauty procedures
- Bed and breakfast transactions
- Bedroom furniture
- Bedrooms
- Beds
- Beer – see Alcoholic beverages
- Behaviour requirement
- Belgium
- Belonging rules – see Place of supply of services
- Beneficial loan
- Beneficial loans
- Beneficial occupation of house – see Accommodation
- Beneficial owners
- Beneficial ownership
- Beneficiaries
- Beneficiaries under trusts
- Beneficiaries under wills
- Beneficiaries' income
- Benefit crystallisation events
- Benefit entitlement condition
- Benefit entitlement conditions
- Benefits
- Benefits in kind
- Benefits of treaties
- Benefits-in-kind – see Employee benefits
- BEPS Multilateral Convention
- Bequests – see Legacies
- Bereaved minor trusts
- Bereaved minor's trusts
- Bereaved minors
- Bereavement allowance and payments
- Bereavement benefits
- Bereavement support payment
- Bereavement support payments
- Best interests
- Best judgment assessments – see Assessments
- Best of judgment assessments
- Best start grant
- Better of in work credit payments
- Better off in work credit scheme
- Betterment levy
- Betting, gaming and lotteries
- Betting, gaming, dutiable machine games and lotteries
- Beverages
- Bias
- Bicycles and cycling safety equipment
- Bilateral relief – see Double taxation relief
- Bill of sale
- Bills of exchange
- Binders
- Bingo
- Bingo duty
- Biological or chemical substances
- Birth of a child
- Birth of relative, etc.
- Biscuits
- Bitcoin mining
- Black box arrangements – see Commodities
- Black market economy
- Blackberry or iPhones
- Blackmail and extortion payments
- BLAGAB (Basic life assurance and general annuity business)
- Blended oil
- Blind agency
- Blind or illiterate testators
- Blind person's allowance
- Blind persons
- Blinds and curtains
- Block transfers
- Blocked input tax
- Blood and blood products
- Bloodstock breeders
- Blue card
- Board – see HM Revenue and Customs (HMRC)
- Board and lodgings – see Accommodation
- Board of Inland Revenue – see HM Revenue and Customs (HMRC), Commissioners and officers of Revenue and Customs
- Board of the Pension Protection Fund
- Boarding houses – see Accommodation
- Boarding school accommodation
- Boarding schools
- Boats
- Bodies corporate – see Companies, Settlements, Corporations
- Body of deceased
- Body of persons
- Boiler houses
- Bollards
- Bona vacantia
- Bond-washing
- Bonded warehouse – see Customs warehouses
- Bonds
- Bonus claim
- Bonus shares and securities
- Bonuses
- Book-keeping services
- Booking charges
- Booklets
- Bookmaker
- Bookmakers
- Bookmakers pitches
- Bookmakers' pitches
- Books
- Boots
- Border controls
- Borrowed money – see Loans
- Borrowing – see Loans
- Borrowing against UK residential property
- Borrowing and lending securities – see Stock lending
- Borrowings
- Bottled waters
- Bounced cheques – see Cheques
- Boundary
- Boxers – see Sportsmen
- Bradford &Bingley shares
- Branch – see Permanent establishment
- Branches
- Brass instrumentalists – see Entertainers
- Bravery awards
- Breach of contract
- Breach of EU law
- Bread concentrate
- Break clauses
- Breakdown insurance
- Breakdown of marriage of civil partnership
- Brewer's Society
- Brexit
- Bribery and corruption
- Bribery payments
- Brickfields
- Bridges and ferries
- Bridges, tunnels etc.
- Bridging loans
- Briefcases
- Briefs
- British Broadcasting Corporation
- British citizens
- British citizens resident in the EU
- British Council
- British Embassy / Consulate
- British Gas Corporation
- British Gas plc
- British Library Board
- British Museum
- British National Oil Corporation
- British overseas territories
- British Waterways Board
- Broadband connection
- Broadcasting services
- Broads Authority
- Brochures
- Brokers
- Brokers and dealers
- Brokers transfers
- Brokers' services
- Brought forward allowance
- Budget (The)
- Buffets – see Business entertainment, Catering
- Builders
- Builders materials
- Building and civil engineering employees
- Building consultant's services
- Building materials
- Building plots
- Building regulation fees
- Building services – see Construction services
- Building sites
- Building societies
- Building Societies Association
- Building Societies Investor Protection Board
- Building societies relief
- Building work
- Buildings and land
- Buildings of special architectural or historic interest – see Protected buildings
- Bulgaria
- Bundles – see Trial bundles
- Burden of proof
- Burden of tax
- Burglar alarm systems
- Burglar alarms
- Burglary
- Burial and cremation
- Burials – see Disposal of the body
- Bus service
- Bus service vouchers
- Bus services
- Bus services for employees
- Bus shelters
- Business
- Business angels
- Business asset disposal relief
- Business assets
- Business cars – see Motor vehicles, Company cars and vans
- Business competition
- Business day
- Business economics exercise
- Business entertainment
- Business establishment
- Business expansion scheme (BES)
- Business expenditure – see Business entertainment, Deductions, Trading expenditure
- Business gifts
- Business goodwill – see Goodwill
- Business Improvement Districts (BIDs)
- Business in the regulated sector – see Regulated sector and supervisory authorities
- Business intermediaries
- Business investment exemption
- Business investment relief
- Business link organisations
- Business Payment Support Service
- Business premises
- Business premises renovation allowances
- Business profits
- Business promotion schemes
- Business property relief (BPR)
- Business protection and succession
- Business purpose test – see Business/non-business use of supply
- Business rates
- Business Record Checks programme
- Business relief
- Business samples – see Business gifts
- Business splitting – see Splitting business activities
- Business start-up payments
- Business Statistics Office
- Business test
- Business trappings
- Business travel
- Business use of home
- Business/non-business use of supply
- Buy and sell agreements
- Buy-back shares
- Buy-backs
- Buy-out policies
- Buy-outs – see Management buy-outs
- Buy-to-let landlords
- Buying capital losses and gains – see Capital losses
- Buying FHL property in UK
- Buying losses and gains
- Buzz words – see Definitions and meanings
- By-pass trusts