Q
- Qualifying assets
- Qualifying bonus payments
- Qualifying buildings – see Charitable buildings, Construction of buildings, Residential accommodation/buildings
- Qualifying capital amount
- Qualifying care relief – see Carers, Care relief
- Qualifying company
- Qualifying convertible securities – see Convertible shares and securities
- Qualifying corporate bonds (QCBs)
- Qualifying criteria – see Criteria for FHL rules to apply
- Qualifying employee share ownership trust
- Qualifying employee share ownership trusts (QUESTs) – see Employee share ownership trusts (ESOTs)
- Qualifying event
- Qualifying expenditure
- Qualifying former residential interest
- Qualifying interest
- Qualifying investments
- Qualifying lenders – see MIRAS
- Qualifying material
- Qualifying non-UK pension schemes (QNUPS)
- Qualifying paid work
- Qualifying payment
- Qualifying recognised overseas pension schemes (QROPS)
- Qualifying residential interest
- Qualifying shareholding
- Qualifying trades
- Qualifying trusts
- Quantity surveyors – see Surveyors' services
- Quarantine facilities
- Quarries
- Quarry rents – see Mines, quarries and other concerns
- Quasi-partnerships
- Queen and Prince of Wales
- Quick succession relief
- Quota hopping
- Quotas
- Quoted Eurobond – see Eurobonds
- Quoted Eurobonds
- Quoted options – see Options
- Quoted or listed securities
- Quoted shares and securities