E
- 18-25 trusts
- E-books, etc.
- E-commerce
- E-conveyancing
- E-learning
- E-registration
- E101 certificates
- Earlier income tax liability
- Earlier years
- Early retirement
- Early years
- Earmarking
- Earn-out rights
- Earn-outs
- Earned income
- Earners
- Earnings
- Earnings basis
- Earnings cap
- Earnings factors
- Earnings periods
- Earnings top-up
- Earnings-related contributions
- Easements
- East Frigg Alpha Field
- East Frigg Beta Field
- Ebay
- EBay selling
- EC – see European Union, EU
- EC law – see EU law
- EC sales list
- EC sales statements
- Economic activities
- Economic and monetary union (EMU)
- Economic reality
- Ecuador
- Education and Libraries Board
- Education and training
- Education, research and training
- Educational bodies
- Educational courses
- Educational establishments
- Educational events
- Educational institution
- Educational psychologists
- Educational workers
- EEA – see European Economic Area (EEA) Agreement
- EEA businesses
- EEA exchange
- EEA nationals
- EEIGs – see European Economic Interest Groupings (EEIGs)
- Effective date
- Effective date of registration
- Effectiveness principle
- Egg preparations and extracts
- Eighth directive refunds – see Refund of foreign VAT
- Eire – see Ireland
- Ekofisk Area Fields
- Elderly persons
- Election
- Election agents
- Election expenses
- Election of designated currency by UK resident investment company – see Corporation tax acts
- Election officers
- Election to tax
- Elections
- Elections and claims
- Elections or referendums
- Electoral action
- Electoral workers
- Electric cars – see Cars and vans
- Electric vehicle charging point
- Electric-line wayleaves
- Electrical appliances
- Electrical installations and equipment
- Electrical systems
- Electricity
- Electricity and gas trading
- Electricity Council
- Electricity privatisation
- Electricity sales
- Electricity services and systems
- Electricity substations
- Electricity undertakings
- Electronic banking, finance and insurance services
- Electronic commerce – see E-commerce
- Electronic communications
- Electronic communications networks and services
- Electronic invoices
- Electronic lodgement service – see Returns
- Electronic organs
- Electronic payment – see Electronic communications, Payment of VAT
- Electronic publications – see Digitised publications
- Electronic returns
- Electronic services
- Electronic stamping
- Electronic stored-value payment services
- Electronic stored-value payment services, providers of
- Electronic transfer schemes
- Electronic transfer systems
- Electronically-supplied services
- Eligibility
- Eligible bodies
- Eligible employee
- Eligible employees
- Eligible persons
- Elimination of double taxation
- Embankments – see Sea walls
- Embassy registration
- Emblems
- Emergencies
- Emergency service workers
- Emergency services
- Emergency services personnel
- Emergency vehicles
- Emigration
- Emissions allowances
- Emissions trading – see Carbon emissions trading products
- Emoluments – see Employment income, Earnings
- Employed earner
- Employed earner's employment
- Employed earners
- Employed or self-employed – see Office or employment, Self-employment
- Employee
- Employee benefit trust/settlement
- Employee benefit trusts
- Employee benefits
- Employee benefits and expenses
- Employee benefits trusts
- Employee car ownership schemes
- Employee costs
- Employee directors
- Employee occupation – see Job-related
- Employee ownership advantage: benefits and consequences
- Employee ownership structure, safeguarding of – see Safeguarding the Employee ownership structure
- Employee ownership trust
- Employee ownership trusts
- Employee records
- Employee rights overseas
- Employee share option schemes
- Employee share ownership plans
- Employee share ownership trust
- Employee share sales
- Employee share schemes
- Employee share trusts
- Employee Shareholder Agreements
- Employee shareholder shares
- Employee travel and subsistence
- Employee trusts
- Employee-controlled company
- Employee-owned organisation/company
- Employee-ownership trusts
- Employee-ownership trusts – ethos and history
- Employees
- Employees and employee trusts
- Employees and management team
- Employees of the company
- Employees share ownership plans – see Share incentive plans (SIPs)
- Employees share ownership trusts (ESOTs)
- Employees share schemes
- Employees shareholder shares
- Employees' council
- Employees' trust – see Employee benefit trust/settlement
- Employer
- Employer contributions
- Employer undertakings re retirement benefits
- Employer-financed pension only schemes
- Employer-financed retirement benefit schemes
- Employer-financed retirement benefits schemes
- Employer-financed retirement benfit schemes
- Employers
- Employers' associations
- Employment
- Employment agencies
- Employment allowance
- Employment and support allowance
- Employment contracts
- Employment income
- Employment income (non-residents)
- Employment income exemptions
- Employment income losses
- Employment liabilities
- Employment loss relief
- Employment or office
- Employment outside the UK
- Employment protection
- Employment retention and advancement payments
- Employment rights
- Employment status
- Employment Status Indicator (ESI) – see Check Employment Status for Tax (CEST)
- Employment support allowance
- Employment zones programme
- Employment-related benefits – see Employee benefits
- Employment-related loans
- Employment-related loans (transfers)
- Employment-related securities
- Employment-related securities and options
- Employment-related share schemes
- Employment-related trusts
- Enablers of defeated tax avoidance
- Endowment business – see Friendly societies, Insurance companies
- Energy
- Energy and emissions trading
- Energy foods
- Energy saving plant and machinery – see Plant and machinery allowances
- Energy-intensive installations
- Energy-saving items
- Energy-saving materials
- Energy-saving plant and machinery allowances
- Enforcement
- Enforcement by deduction from accounts
- Enforcement of claims
- Enforcement of decisions
- Enforcement of laws
- Enforcement Powers
- Enfranchisement
- Engineering Construction Industry Training Board (ECTIB) schemes
- Engineering employees
- Engineering insurance
- Engineering services
- England
- English as a foreign language (EFL)
- Enhancement expenditure
- Enlargement of buildings
- Enquiries
- Enquiries by HMRC
- Entering into the lease
- Enterprise
- Enterprise allowance
- Enterprise investment scheme (EIS)
- Enterprise investment scheme relief
- Enterprise investment schemes
- Enterprise management incentive share options
- Enterprise management incentives (EMIs)
- Enterprise organisations – see Local enterprise organisations
- Enterprise zone property trusts
- Enterprise zones
- Entertainers
- Entertainers (non-resident)
- Entertainment
- Entertainment costs
- Entertainment services
- Entity test
- Entrepreneurs' relief
- Entry and exit formalities
- Entry of goods on importation
- Entry, inspection and search
- Enveloped dwellings – see Annual tax on enveloped dwellings
- Environment Agency
- Environmental bodies credit scheme
- Environmentally beneficial plant and machinery allowances
- Equalisation arrangements – see Offshore funds
- Equalisation reserves – see Insurance companies
- Equality requirement (bonuses)
- Equality requirement (CGT)
- Equipment
- Equipment leasing
- Equipment leasing and rental
- Equipment lessor, expenditure incurred
- Equipment that is within the long-life asset rules
- Equitable choses
- Equitable interests
- Equitable liability
- Equitable Life
- Equitable Life Assurance Society
- Equitable Life payments
- Equitable rights
- Equities
- Equity forwards contract
- Equity futures contract
- Equity holders
- Equity holdings
- Equity loan scheme
- Equity notes
- Equity partner – see Partnerships
- Equity release
- Error and mistake claims
- Error correction
- Error or mistake
- Errors
- Errors in taxpayer documents
- Errors in taxpayers documents
- Escalators
- Escalators and moving walkways
- Escort agency
- Escrow accounts
- ESOPs/ESOTs – see Employee share trusts, Employee share ownership trusts (ESOTs)
- Established practice exception
- Establishing dishonest conduct
- Establishment
- Estate
- Estate agents' services
- Estate duty
- Estate duty agreements
- Estate income
- Estate management
- Estate registration
- Estate, gift and inheritance tax treaties
- Estates
- Estates in administration
- Estates of deceased persons
- Estimations – see Input tax, Output tax
- Estonia
- Estoppel
- Ethane
- EU
- EU Anti-tax Avoidance Directive (ATAD)
- EU Arbitration Convention – see Arbitration Convention
- EU branch or agency
- EU Directive on Mutual Assistance in Tax Matters
- EU Directives
- EU Double Taxation Dispute Resolution Directive
- EU Interest and Royalties Directive
- EU law
- EU Mergers Directive
- EU Mutual Assistance for Recovery of Taxes and Duties Directive
- EU Parent-Subsidiary Directive
- EU sales
- EU sales list (ESL)
- EU sales statements – see EU sales list (ESL)
- EUMETSAT
- Eurobonds
- EUROCONTROL (European Organisation for the Safety of Air Navigation)
- Eurocurrency paper – see Securities for money
- Euronotes
- European Atomic Energy Community
- European Bank for Reconstruction and Development (EBRD)
- European Banking Authority
- European Central Bank
- European Centre for Medium-range Weather Forecasts
- European Certificate of Experience
- European Co-operative Society (SCE)
- European Coal and Steel Community
- European Commission (EC)
- European Commission and Court of Human Rights
- European Communities – see EU
- European Communities and Investment Bank
- European Community – see European Union
- European Community Council
- European Community/Union – see European Union
- European Company (SE)
- European Convention on Human Rights (ECHR)
- European Cooperative Society (SCE)
- European Court of Human Rights (ECHR)
- European Court of Justice
- European Court of Justice (ECJ)
- European cross-border mergers
- European cross-border transfers
- European deposit-takers
- European Directives – see EU Directives
- European Economic Area
- European economic area (EEA)
- European Economic Area (EEA) Agreement
- European Economic Interest Groupings (EEIGs)
- European Health Insurance Card
- European institutions
- European Investment Bank
- European law
- European Medicines Agency
- European Molecular Biology Laboratory
- European Organisation for Nuclear Research
- European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT)
- European Parliament
- European Parliament members
- European Patent Office
- European Patent Organisation
- European Police College
- European Research Infrastructure Consortia (ERIC)
- European School Culham
- European School, Culham
- European single currency
- European Space Agency
- European Succession Regulations
- European Telecommunications Satellite Organisation (EUTELSAT)
- European transfers and mergers
- European Union
- European Union law
- Euros
- EUTELSAT – see European Telecommunications Satellite Organisation (EUTELSAT)
- Evasion of levy
- Evasion of tax
- Evasion of VAT
- EVAT returns
- EVAT service
- Events
- Evidence
- Evidence and submissions
- Evidence of export
- Ewe and suckler cow premium quotas
- Ex gratia payments
- Examination in chief
- Examination of goods
- Examination prizes
- Examination services
- Examiners
- Excepted assets – see Assets not used in business
- Excepted estates
- Excepted group life policies
- Excepted lifetime transfers
- Excepted settlements
- Excepted terminations
- Excepted transfers
- Exceptions
- Excess loss allocations
- Excess profit allocation to non-individual partners
- Excessive interest
- Exchange
- Exchange bargain charges
- Exchange controls
- Exchange Equalisation Account
- Exchange gains and losses – see Foreign exchange gains and losses
- Exchange of beneficial ownership information
- Exchange of contracts
- Exchange of information between tax authorities
- Exchange of shares or securities
- Exchange rates – see Foreign currency/exchange transactions, Foreign exchange rates, Foreign currency, Foreign exchange gains and losses
- Exchange restrictions
- Exchanges of interests
- Exchanges of land
- Exchanges of notes
- Exchequer accounts
- Excise duties
- Excise duties and Other taxes
- Excise duty
- Excise labels
- Excise licences
- Excise warehouse – see Warehousing
- Excise warehouses
- Excluded debits
- Excluded decisions from appeal
- Excluded decisions from review
- Excluded income
- Excluded participators – see Eligible employees
- Excluded property
- Excluded property trusts
- Excluded supplies
- Excluded transactions
- Exclusions from disguised remuneration charge
- Exclusive trade tie agreements
- Execution of a will – see Validity of wills
- Execution of deeds
- Executor de son tort
- Executor's year
- Executors
- Exempt aggregate
- Exempt bequests
- Exempt distributions
- Exempt excepted estate – see Excepted estates
- Exempt final period of ownership
- Exempt income
- Exempt interest
- Exempt interests
- Exempt processes
- Exempt supplies
- Exempt transactions
- Exempt transfers
- Exempt transfers – lifetime
- Exemption from registration
- Exemptions and reliefs
- Exercise of option – see Options
- Exhibition stands
- Exhibitions
- Existing buildings
- Existing employees' trust, use of – see Employee benefit trust/settlement
- Exit charge – see Non-resident trusts, Settled property, no qualifying interest in possession, Settlements without interests in possession
- Exit charge payments
- Exit charges – see Exit taxes
- Exit charges to inheritance tax
- Exit issues
- Exit strategy
- Exit taxes
- Expatriates
- Expatriation allowance
- Expectations of the parties
- Expected income
- Expediting a hearing
- Expenditure
- Expenditure incurred (pre-1/6 April 2012)
- Expenditure supplement
- Expenses
- Expenses orders (in Scotland)
- Expenses payments
- Expenses, debts and liabilities
- Expenses\2.19, 6.02, 7.04, 7.09, 7.15, 9.03–9.04, 9.07, 9.09–9.10, 9.14, 9.16, 14.13, 18.09, 21.02, 22.13
- Expert evidence
- Exploration
- Exploration and appraisal expenditure
- Exploration or exploitation
- Exploration or exploitation activities or rights – see Oil extraction and related activities
- Export credit
- Export Credits Guarantee Department
- Export of assets – see Restrictions on transactions
- Export of goods
- Export of services
- Exporters
- Exports Credits Guarantee Department
- Express trusts
- Extended warranties
- Extension of buildings
- Extension of trade or business – see Successions
- Extensions to houses
- Extortion
- Extra statutory concessions
- Extra statutory guidance
- Extra-statutory concessions
- Extraction
- Eye tests and glasses