L
- Laboratory equipment – see Medical research
- Laboratory technicians
- Labour agencies
- Labour-intensive services
- Lady Fox case
- Lake Lugano
- Land (disposals of)
- Land and buildings
- Land and buildings transaction tax
- Land and buildings transaction tax (Scotland)
- Land disposals
- Land disposals (UK)
- Land exchanges – see Exchanges of land
- Land in England and Wales
- Land outside England and Wales
- Land Registry
- Land Registry fees
- Land remediation relief
- Land transaction
- Land transaction return – see Returns
- Land transaction returns (LTR)
- Land transaction tax
- Land transaction tax (LTT)
- Land transaction tax (Wales)
- Land transactions
- Landfill disposals
- Landfill disposals tax (Wales)
- Landfill site operators
- Landfill sites
- Landfill tax (LFT)
- Landfill tax account
- Landlord and tenant
- Landlord contributions
- Landlords
- Landlords (non-resident)
- Landowners
- Lands Tribunal
- Landscaping
- Language
- Language of legislation
- Lapel stickers
- Lapse
- Laptop (purchase of)
- Large Business Service (LBS)
- Large businesses
- Large companies
- Lasting powers of attorney
- Late appeal
- Late appeals
- Late filing of return
- Late night transport
- Late paid contributions – see Unpaid contributions
- Late payment for supplies
- Late payment interest
- Late payment of tax – see Interest on overdue tax, Overdue tax, Surcharges
- Late payment of VAT
- Late payments
- Late registration penalty
- Late report of transfers
- Late returns/payment of VAT – see Payment of VAT, Returns
- Late stamping
- Late submission of return
- Latvia
- Launderettes
- Laundry provision for occupants
- LAUTRO – see Life Assurance and Unit Trust Regulatory Organisation Ltd (LAUTRO)
- Lavatory facilities – see Bathroom facilities
- Law (interpretation)
- Law of treaties
- Lawyers
- LCH.Clearnet Ltd
- Lead cases
- Leaflets
- Learned societies
- Lease and leaseback arrangements
- Lease back – see Sale/lease back of land
- Lease documentation, tax provisions in
- Lease premiums
- Lease terminations
- Lease transactions
- Lease variations
- Leased assets
- Leased cars – see Cars and vans
- Leased plant and machinery
- Leased ships
- Leasehold interests
- Leasehold property
- Leases and leasing
- Leases and licences
- Leases for life
- Leases of land
- Leasing agents
- Leasing companies
- Leasing or letting of immovable property
- Leasing plant and machinery
- Leasing property overseas
- Leasing services
- Leasing ships – see Ships
- Leasing subsidiary companies
- Leasing trades
- Leavers
- Leaving the UK
- Lecturers
- Lectures – see Education, research and training
- Legacies
- Legacy
- Legal Aid – see Solicitors
- Legal and professional fees
- Legal certainty – see Legitimate expectations
- Legal choses – see Choses in action
- Legal custody
- Legal entity identifier
- Legal expenses
- Legal framework
- Legal interpretation
- Legal owners – see Beneficial owners
- Legal privilege
- Legal proceedings
- Legal professional privilege (LPP)
- Legal professionals
- Legal representatives
- Legal services – see Legal expenses
- Legal statement
- Legatee
- Legatees
- Legislation
- Legislative competence
- Legislative history
- Legislative provisions
- Legitim
- Legitimacy
- Legitimate expectation
- Legitimate expectations
- Legitimate interest
- Leisure facilities
- Lending stock or securities – see Stock lending
- Length of ownership period
- Lennartz accounting
- Lesse payment obligations, treated as income
- Lessee's tax position
- Lessees
- Lessor and lessee, differences in treatment
- Lessor's tax position
- Lessor's trade
- Lessors
- Letter boxes
- Letters
- Letters of administration
- Letters of administration or confirmation
- Letters of allotment
- Letters of allotment, renounceable
- Letters of credit
- Letters of rights – see Securities and secondary securities
- Letters of wishes
- Letters patent
- Letting
- Letting agents
- Letting distinguished from occupation
- Letting of goods on hire
- Lettings relief
- Levies
- Liabilities
- Liabilities in death estate
- Liabilities of deceased – see Debts and liabilities
- Liability and indemnity insurance
- Liability for inheritance tax
- Liability for tax
- Liability for VAT
- Liability of trustees
- Liability to capital gains tax
- Liability to corporation tax
- Liability to income tax
- Liability to tax
- Liberty to apply directions
- Libraries
- Licence
- Licence fees
- Licence to occupy land
- Licence to occupy land, meaning
- Licences
- Licences (exploitation of)
- Licensed conveyancers
- Licensed premises
- Liechtenstein
- Lien
- Life annuities
- Life annuity contracts
- Life assurance
- Life Assurance and Unit Trust Regulatory Organisation Ltd (LAUTRO)
- Life assurance business – see Insurance companies, Friendly societies
- Life assurance companies
- Life assurance policies
- Life assurance policy gains
- Life assurance premiums
- Life assurance protection plans
- Life assurance relief
- Life Assurance Trade Profits (LATP)
- Life assurance/insurance
- Life cover
- Life insurance
- Life insurance companies
- Life insurance policies – see Insurance policies
- Life insurance premium relief
- Life interest
- Life jackets/rafts
- Life or endowment business – see Friendly societies, Insurance companies
- Life policies
- Life tenants
- Lifeboat crews
- Lifeboats and equipment
- Lifetime allowance
- Lifetime allowance charge – see Pension schemes
- Lifetime annuities
- Lifetime gifts
- Lifetime ISA
- Lifetime ISAs
- Lifetime pilot settlements
- Lifetime transfers
- LIFFE – see London International Financial Futures and Options Exchange (LIFFE)
- Lifters – see Hoists and lifters
- Lifts
- Light gases
- Lighthouse authorities
- Lighthouses reliefs
- Lighting
- Lighting installations and systems
- Lighting systems
- Lille Frigg Field
- Limb workers
- Limitation day
- Limitations on benefits
- Limitations on discovery assessments
- Limited companies – see Companies
- Limited exemption
- Limited gifts
- Limited liability companies
- Limited liability companies (LLC)
- Limited liability partners
- Limited Liability Partnership
- Limited Liability Partnerships (LLP)
- Limited liability partnerships (LLPs)
- Limited participation requirement
- Limited partnerships
- Limited-liability partnership (LLP)
- Linen provision for occupants
- Linguists, interpreters and translators
- Link company – see Groups of companies
- Linked supplies concession
- Linked transactions
- Linseed oil
- Liquidated companies
- Liquidated damages
- Liquidation
- Liquidators
- Liquified petroleum gases (LPG)
- Liquor – see Alcoholic beverages
- Listed buildings
- Listed or quoted shares and securities – see Quoted or listed securities
- Literary and artistic receipts – see Copyrights, Creative artists
- Literary works
- Lithuania
- Litigation
- Litigation and settlement strategy
- Litigation friends
- Litigation in person
- Live animals
- Live plants
- Livery services
- Livestock
- Livigno
- Living accommodation
- Living expenses – see Expenses
- Lloyd's
- Lloyd's members
- Lloyd's members' agents
- Lloyd's underwriters
- Lloyd's underwriters (corporate members)
- Lloyd's underwriters (individuals)
- LLPs: Salaried members
- Loan broking business
- Loan capital
- Loan charge
- Loan creditors
- Loan finance
- Loan interest – see Interest, Interest relief
- Loan notes
- Loan or credit transactions
- Loan relationship deficits
- Loan relationships
- Loan societies – see Clubs, associations or organisations
- Loan stock
- Loan trusts
- Loans
- Loans and loan guarantees – see Funding
- Loans at a discount or premium
- Loans to beneficiaries
- Loans to FHL companies
- Loans to participators
- Loans to traders
- Local authorities and similar bodies
- Local community facilities – see Community centres
- Local councillors
- Local enterprise organisations
- Local government workers – see Government and local government workers
- Local housing authority
- Local Stamp Taxes offices
- Local veterinary inspectors
- Locality of assets
- Locking systems
- Locus standi
- Lodge-houses
- Lodgers and inmates
- Loft and cavity wall insulation
- London Anniversary Games
- London Anniversary Games 2013
- London Bullion Market Association
- London Development Agency
- London Fire and Civil Defence Authority
- London Fire and Emergency Planning Authority
- London International Financial Futures and Options Exchange (LIFFE)
- London Legacy Development Corporation
- London Olympics and Paralympics 2012
- London Pensions Fund Authority
- London Regional Transport
- London Residuary Body
- London Thames Gateway Development Corporation
- Lone parents
- Long funding leases of plant and machinery
- Long funding leasing
- Long lease
- Long leases – see Leases and leasing
- Long-life assets
- Long-service awards
- Long-stay accommodation – see Accommodation
- Long-term assets – see Assets
- Long-term contracts
- Long-term insurance
- Long-terms contracts
- Longer period
- Look-through rules
- Lorry drivers' meals and accommodation
- Lorry drivers' subsistence allowances
- Lorry road-user charge
- Loss buying
- Loss carry-back
- Loss of compensation – see Compensation and damages
- Loss of earnings – see Compensation and damages
- Loss of face
- Loss of tax
- Loss of tax brought about carelessly or deliberately
- Loss relief
- Losses
- Losses (corporate partners)
- Losses (income tax)
- Losses (overview of categories)
- Losses on assets sold
- Losses on sale of investments
- Losses on sale of land
- Lost or destroyed assets
- Lost, stolen or destroyed goods
- Lost/stolen or destroyed capital items
- Lotteries
- Low earnings threshold
- Low income returns
- Low Income Tax Reform Group (LITRG)
- Low value excepted estate – see Excepted estates
- Low value goods
- Low-calorie foods – see Slimming foods
- Lower earnings limit
- Lower paid employment
- Lower-paid employment
- Lower-rating – see Reduced rate of VAT
- Loyalty reward scheme
- Lubricants
- Lucozade Sport
- Luggage
- Lump sum death benefits
- Lump sum IHT plans
- Lump sums
- Lunatics – see Illness or incapacity
- Luncheon vouchers
- Luxembourg