M
- Macao
- Machine Games Duty (MGD)
- Machine tools
- Machinery
- Machinery and plant allowances – see Plant and machinery allowances
- MacKenna tests for status
- Madeira
- Magazines
- Magistrates
- Magistrates' courts
- Magistrates' courts committee
- Magnetic tapes
- Mail order companies
- Main residence
- Main residence relief
- Main residence relief (CGT)
- Main residence relief (SDLT)
- Mains services
- Mainstream contractors
- Maintenance and repairs
- Maintenance costs
- Maintenance funds for heritage assets
- Maintenance funds for historic buildings
- Maintenance grants
- Maintenance of transferor's family
- Maintenance payments
- Maintenance payments, advances of
- Maintenance trusts – see Accumulation and maintenance trusts, Trusts
- Maintenance, statutory trusts
- Major interest in land
- Major sporting events
- Making Tax Digital (MTD)
- Making treaties
- Maladministration (devastavit)
- Malawi
- Malawi government pensions
- Malaysia
- Malta
- Managed payment plans
- Managed service companies
- Managed service companies (IR35)
- Management and administation, discretionary powers
- Management buy-outs
- Management charges/services
- Management expenses
- Management of tax
- Managing agents
- Mandamus
- Mandated income
- Manor
- Manpower Services Commission
- Manufactured dividends and interest
- Manufactured or produced goods
- Manufactured overseas dividends
- Manufactured payments – see Manufactured dividends and interest
- Manufacturer rebate
- Manufacturer's warranty
- Manufacturers' promotion schemes
- Manufacturing or processing equipment
- Manx law – see Isle of Man
- Maps
- MARD (Mutual Assistance Recovery Directive) – see Mutual assistance for recovery of VAT
- Mareva injunction
- Margin schemes
- Marginal relief
- Marine fuel
- Marine, aviation and transport (MAT) insurance
- Mariners
- Marital breakdown
- Market gardening
- Market makers
- Market members – see Commodities
- Market rent lease
- Market researchers
- Market value
- Market value of assets
- Marketable security
- Marketing
- Marketing assets return figure
- Marketing boards
- Markets
- Markets and fairs
- Marquees
- Marriage
- Marriage
- Marriage (Same Sex Couples) Act 2013
- Marriage allowance
- Married couple's allowance
- Married couples
- Married couples (and civil partners)
- Married couples and civil partners
- Married persons – see Married couples and civil partners
- Married persons – see Husband and wife
- Married women
- Marshalling
- Martinique
- Masseuses
- Matches
- Matching shares (SIP schemes)
- Material disposal
- Material interest
- Materials
- Maternity allowance
- Maternity allowances
- Maternity allowances and pay
- Maternity benefits
- Maternity leave
- Maternity pay – see Statutory maternity pay (SMP), Contractual maternity pay
- Maternity suspension payments
- Matrimonial home
- Matrimonial proceedings
- Maturity period
- Mauritius
- Maximum monthly amount
- Mayor of London
- Mayor's Office for Policing and Crime
- Meals and refreshments
- Meaning – see Definitions and meanings
- Meanings – see Definitions and meanings, Inheritance Tax List of Definitions and Meanings at p. 29,251, Income, Corporation and Capital Gains Taxes List of Definitions and Meanings at p. 21,501, Insurance Premium Tax List of Definitions and Meanings at p. 36,451, National Insurance Contributions List of Definitions and Meanings at p. 25,951, Petroleum Revenue Tax List of Definitions and Meanings at p. 30,851, Stamp Duties List of Definitions and Meanings at p. 35,151, Tax Credits List of Definitions and Meanings at p. 26,751, List of Definitions and Meanings at p. 41,801
- Means of transport – see Transport
- Means testing
- Meat preparations and extracts
- Mechanical breakdown insurance (MBI)
- Medals and awards
- Mediation
- Medical care – see Health and welfare
- Medical care or surgical treatment
- Medical check-up vouchers
- Medical check-ups
- Medical examinations
- Medical expenses
- Medical insurance
- Medical insurance cover
- Medical laboratory technicians
- Medical or surgical equipment
- Medical practices
- Medical practitioners – see Doctors
- Medical professionals – see Dentists, Doctors
- Medical research
- Medical services
- Medical supplies or equipment
- Medical suspension payments
- Medical treatment
- Medical treatment benefits
- Medical treatment exemption
- Medicinal products
- Medicinal products and research substances
- Medicines
- Medico-legal services
- Meetings
- Melilla
- Member benefits
- Member contributions
- Member State of Establishment (MSEST)
- Member states – see European Union, EU
- Members – see Clubs, associations or organisations, Sports clubs
- Members of European Parliament
- Members of Parliament
- Members of Parliament (and of devolved assemblies)
- Members of the Stock Exchange – see Stock Exchange
- Members' organisations
- Membership rights
- Membership schemes
- Membership subscriptions
- Memorial gardens – see Cemeteries, crematoria and memorial gardens
- Memorial scheme
- Memorials – see Burial and cremation
- Mental capacity
- Mental incapacity
- Mentally incapacitated persons
- Merchant Navy reservists
- Merchant shipping
- Mergers
- Mergers Directive
- Mesher orders
- Mesne profits, definition
- Mess allowances
- Meters
- Methodist ministers
- Metric tonne
- Metropolitan county fire and civil defence authorities
- Metropolitan county Fire and Civil Defence Authority
- Metropolitan county Passenger Transport Authority
- Metropolitan county Police Authority
- Metropolitan county Residuary Body
- Mezzanine floors
- Micro, small and medium-sized enterprises – see Small and medium-sized enterprises
- Microfilm and microfiche
- Midwifes
- Migrant member relief
- Migrant or seasonal workers
- Migrant settlements
- Migrant workers
- Migrating companies
- Migration of companies
- Migration of trustees – see Trustees
- Migration of trusts – see Non-resident trusts
- Mileage allowance payments
- Mileage allowance relief
- Mileage allowances
- Mileage expenses
- Military honours – see Medals and awards
- Military personnel – see Armed forces
- Military wills
- Milk quotas
- Milk roundsmen
- Milk shake flavourings
- Milk/milk preparations and extracts
- Milking parlours
- Milkmen
- Mills – see Industrial buildings allowances
- Mineral deposits
- Mineral exploration and access
- Mineral extraction
- Mineral extraction allowances
- Mineral extraction trades
- Mineral leases
- Mineral oils
- Mineral rights and royalties
- Mineral royalties
- Miners
- Miners' free coal
- Miners' free coal and allowances
- Mines and quarries
- Mines and quarrying
- Mines, quarries and other concerns
- Mini One Stop Shop
- Mini One Stop Shop (MOSS)
- Minibuses
- Minicabs – see Taxi and hire car services
- Minimum income guarantee
- Minimum wage – see National minimum wage
- Mining activities
- Mining and oil activities
- Mining and oil industry – see Oil extraction and related activities
- Ministers
- Ministers of religion
- Ministers of State – see Members of Parliament
- Ministers of the Crown
- Minor interests
- Minorities, grants of administration
- Minority shareholder, meaning
- Minority shareholders
- Minority shareholdings
- Minors
- Minors (attendance at hearing)
- Miquelon – see St Pierre and Miquelon
- MIRAS
- Mirror wills, and mutual wills
- Mirrors
- Misappropriation
- Miscellaneous amendments
- Miscellaneous charges
- Miscellaneous enactments
- Miscellaneous income
- Miscellaneous profits and losses
- Miscellaneous reliefs
- Miscellaneous trades and occupations
- Miscellaneous transactions
- Miscellaneous, general provision
- Misdeclaration penalty
- Misdeclarations
- Misdirection by HMRC
- Misnomers in VAT
- Missing or deficient goods
- Missing trader fraud
- Missing trader intra-Community (MTIC) fraud – see Carousel fraud (Missing trader intra-Community), Carousel and missing trader frauds
- Missing wills
- Misstatements
- Mistake – see Error or mistake
- Mistake of law
- Misunderstanding by trader
- Mitigation of penalties
- Mixed income, meaning
- Mixed leases
- Mixed partnerships
- Mixed supplies
- Mixed use properties
- Mixed use supplies
- Mixed-use property
- Mobile assets – see Assets
- Mobile drilling rigs
- Mobile drilling rigs, vessels and equipment
- Mobile homes
- Mobile phone vouchers
- Mobile phones
- Mobile workers
- Mobility aids for elderly
- Mobility aids for the elderly
- Mobility allowance
- Mobility supplement – see Handicapped persons
- Mobility vehicles
- Model agreements – see Double taxation relief, OECD
- Models
- Moderators
- Monaco
- Monasteries
- Monetary consideration
- Money and cheques
- Money laundering
- Money laundering legislation
- Money Laundering Regulations
- Money laundering, prevention of
- Money laundering, terrorist financing and transfer of funds
- Money payable periodically
- Money purchase contracted-out schemes – see COMPS employment
- Money purchase schemes
- Money service business
- Money service businesses
- Money societies – see Clubs, associations or organisations
- Money's worth
- Money-back guarantees
- Money-box companies – see Controlled foreign companies (CFCs)
- Monitoring notices
- Monitoring schemes
- Monthly returns – see Returns
- Mooring facilities
- Moorings
- Mortality tables
- Mortgage interest
- Mortgage interest relief
- Mortgaged property
- Mortgages and charges
- MOT tests
- Motels – see Accommodation
- Mothers
- Motive test – see Controlled foreign companies (CFCs)
- Motor caravans – see Caravans and houseboats
- Motor cars – see Company cars and vans, Motor vehicles
- Motor cycle helmets
- Motor cycle training courses
- Motor cycles
- Motor dealers and manufacturers
- Motor fuel – see Road fuel
- Motor racing
- Motor racing drivers – see Sportsmen
- Motor rallying
- Motor vehicles
- Motorhomes
- Motoring expenses
- Moulds
- Mount Athos
- Mountain trains
- Mourning
- Mousse
- Movable tangible property
- Move overseas
- Moveable buildings
- Moveable property
- Movement of capital
- MP expenses cases
- MTIC appeal
- MTIC fraud
- Multilateral Instrument
- Multilateral Investment Guarantee Agency
- Multilateral trading facility
- Multinational enterprises
- Multiple businesses
- Multiple dwelling transactions
- Multiple dwellings
- Multiple dwellings relief (SDLT)
- Multiple employers
- Multiple errors
- Multiple of earnings
- Multiple ownership
- Multiple registration
- Multiple settlements
- Multiple supplies
- Multiple trusts
- Multiple-dwelling transactions
- Murals
- Murder cases
- Museum and gallery exhibitions
- Museums and galleries
- Music, printed – see Printed matter
- Musical performances
- Musical works – see Authors
- Musicians
- Mutual Administrative Assistance in Tax Matters
- Mutual agreement procedure
- Mutual assistance between tax authorities
- Mutual Assistance for Recovery of Taxes and Duties Directive
- Mutual assistance for recovery of VAT
- Mutual assistance in the EU
- Mutual business
- Mutual business companies
- Mutual insurance companies
- Mutual societies
- Mutual supplies
- Mutual trade or business
- Mutual trading
- Mutual wills
- Mutuality of obligation
- Mutuality principle