– see also Aggregates Levy List of Definitions and Meanings at p. 42,451; Climate Change Levy List of Definitions and Meanings at p. 40,551; 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; Landfill Tax List of Definitions and Meanings at p. 38,451; 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

'90 per cent subsidiary'

75 per cent subsidiary

90 per cent subsidiary

A fixed establishment

Abatement

Accounting date

Accounting period

Accrued income scheme

Interest

Interest payment day

Interest period

Rebate amount

Securities

Settlement day

Acquisition

Acquisition value

Additional information

Additional VAT liability

Adherent goodwill

Adjusted net income

Adjusted total income

Administrative receiver

Administrative receivership

Advantage

Agent

Agreement

Agricultural expenses

Agricultural land or pasture

Agricultural property

Agricultural society

Agricultural value

Allowable agricultural expenses

Allowable donations to charity

Allowable expenditure

Allowable pension contributions

Alternative Investment Fund (AIF)

Amount of trade losses claimed

Ancillary benefits

Animal

Annual payments

Annuities

Annuity

Any college, institution, school or hall of such a university

Appropriate authority

Appropriate fraction

Appropriate person

Arm's length return

Arrangement

Arrangements

Arrangements for securing a tax advantage

Assets

Assigned matter

Associate

Close companies

Generally

Associated companies

Close companies

Generally

Associated company

Associated employment

Associated operations

Associated partnership

Associated person

Associated property

Attributable

Attributable to property

Authorised person

Authorised transfers

Autonomous enterprise

Available accommodation

Available profits (re loan relationships)

Average turnover amount

Balance-sheet value (BSV)

Bare trustee

Base cost

Basic pay

Beneficial ownership

Bespoke scheme

Betting, gaming and lotteries

Betting

Facilities

Lottery

Block transfers

Body corporate

Branch or agency

Building

Building land

Building materials

Buildings or structures (SDLT meaning)

Business

European law

Generally

Business assets

Business entertainment

Business establishment

Business losses

Business or other commercial purposes

Business transfer date

Capital allowances

Capital amount

Capital contributions

Capital distribution

Capital expenditure

Capital gains group

Capital gains relief

Capital loss

Capital refund

Capital sums

Captive insurance

Car

Caravan

Care

Carried interest

Carry-back claim

Carry-forward claim

Cars

Cash balance schemes

Cash basis for small businesses

Cash voucher

Cash vouchers

Certificates of deposit

Change of ownership

Chargeable asset

Chargeable emoluments

Chargeable interest

Chargeable payment

Chargeable securities

Chargeable transfer

Chargeable transfers

Chargeable UK resident entity

Charitable institution providing care, etc.

Charitable purposes

Charity

Childcare account

Children's car seat

Booster cushion

Booster seat

Generally

Safety seat

Chronically sick or disabled

Cigar

Cigarette

Civil engineering work

Claimant company

Clogged losses

Close company

Close connection

Close investment-holding company

Closely-held company

Co-owner

Cohabitees

Commencement (of farming trade)

Commercial letting

Commercial reason

Commercial rent

Commercially (non-domestic rates)

Company

Company with investment business

Compound supply

Concern

Concerned in an exempt distribution

Connected

Connected person

Connected persons

Consideration

Consortium

Consortium company

Construction of a building

Consumer prices index

Contraceptive products

Contract of service

Contracted-out employment

Contractor

Deemed

Generally

Mainstream

Contribution arrangements

Contributions (by corporate partners)

Control

– see also Control

Generally

Controlled foreign companies

Accounting period

Company residence

Control

Distributive/financial business

Generally

Investment business

Loan creditor

Wholesale business

Controlling director

Conventional basis

Corporate bond

Corresponding rights

Cost of providing a ship

Costs of a dwelling-related loan

Course or furtherance of business

Covenanted payments to charity

Credit union

Credit-tokens

Cross-border transfer

Crown employment

Current accounting year

Generally

Quarterly sum

Current year provision or claim

Customs and excise airport

Day

Dealing company

Debenture

Debt on a security

Deductible expenses (employment income)

Deductible payments (employment income)

Deferred profits

Defined benefit lump sum

Dependant

Dependant's annuity

Dependants' drawdown pension fund

Dependants' scheme pension

Dependent relative

Depreciatory transactions

Derived

Derived property

Designated area

Designated assisted area

Designated travel services

Designed solely for use by a handicapped person

Development

Direct dividend in specie

Direct payment facility

Direct subsidiary demerger

Director

Close companies

Generally

Disabled person

Disabled person's interest

Disadvantaged areas

Disbursements

Discounts

Disguised salary

Dishonesty

Dispensed

Disposal

Disposal of a residential property interest

Disposal proceeds

Disposing of land

Disposition

Disposition, inheritance tax

Disqualifying benefit

Disqualifying pension credit

Distribution

Divided company

Divorce

Document

Document in dispute

Domestic fuel and power

Fuel oil

Gas oil

Heavy oil

Kerosene

Domestic item

Domestic or personal use

Domicile

Double cab pick-up trucks

Drawdown pension fund

Drawdown pension year

Duly accredited competitor

Dwelling

Dwelling (ATED)

Dwelling (IHT)

Dwelling (SDLT)

Dwelling-house

Dwelling-related loan

Earliest lawful termination date

Early tax year

Early years loss

Earned income

Earnings

Earnings (for auto enrolment)

Earnings basis

Earnings charge and benefits code, interaction

Easement

Economic activities

Economic activity

European law

Generally

Education

Educational establishments

EEA state

Eligible body

Eligible charity

Eligible employment

Eligible interest in land

Eligible investors

Eligible trading company (re non-domicile)

Emissions allowance

Employed earner

Employee

Employee shareholder

Employee-controlled company

Employer

Employer-related investment

Employment

Employment income

Employment intermediary

Employment related payments

Enhancement

Equality requirement

Equipment lease

Equipment leasee

Equipment lessor

Equity holder

Equity notes

Estate

Evading VAT

Evasion

Excluded indexed securities

Excluded interest

Excluded property

Excluded property (inheritance tax)

Excluded services

Excluded transaction

Excluded vehicle

Exempt input tax

Exempt transfer

Expenses

Export

Face-value voucher

Fair bargain, concept of

Family or household

Family pension plans

Farm land

Farmer

Farming

Final consumer

Firm

First accounting date

First carried on (re early years losses)

First-time buyer

Fiscal warehouse

Fitted furniture

Fixture

Flexi-access drawdown fund

Food

Foreign tax

Franked investment income

Free goodwill

Full-time working director

Funded company

Furnished holiday accommodation

Furnished holiday lettings

Furnished lettings

Furnishing returns

Gainfully employed

Garden

General earnings

General offer

General partner

Generating income from land

Gift

Gifts in consideration of marriage

Gilt-edged securities

Given to charities

Global groups

Going concern

Gold

Goods dispensed by chemists on prescription

Chemist or pharmacist

Handicapped

Personal use

Prescription

Qualifying goods

Goods of poor quality

Goods vehicle

Goodwill

Grounds

Group

Handicapped

Handicapped person

Has established its business

Heating appliances

Holding companies

Holding company

Holiday accommodation

Home

Homeworking arrangements

Hospital

Hot food

Hotel

Houseboat

Housing association

Hybrid and other mismatches

Ill-health condition

Immediately derived

Importation of goods

In the course of catering

In the ordinary course of banking business

In the same occupation

Incidental financial transactions

Income

Income available

Income tax

Incorporeal property

Incurred

Independently

European law

Indirect dividend in specie

Indirect subsidiary demerger

Indirect trade demerger

Industrial building or structure

Information reporting date

Inherent goodwill

Initial period

Input tax

Insignificant value

Insurance business

Intangible assets

Intangible fixed assets

Integral features

Intellectual property

Interest

Interest in land

Interest in possession

Intra-EU acquisition

Intra-EU transport services

Invalid carriage

Investment company

Investment life insurance contract

Investment-regulated schemes

Investments

Issued share capital

Job-related accommodation

Job-related residential property

Knowledge-intensive company

Land

Land transaction

Lease

Lease of plant or machinery

Legatees

Let by the person

Letting

Liability related to former employment

Licence to occupy land

Life assurance business

Lifeboat

Lifetime estate

Lifetime ISA

Limited partner

Limited partnership

Link-span

Linked company shares

Linked enterprises

List price of car

Listed company

Listed on a recognised stock exchange

Living accommodation

Loan

Loan creditor

Loan interest

Local authority

Local authority association

Local enterprise organisation

Loss periods

Loss-related tax advantage

Luxury, amusement or entertainment

Machinery

Machinery and plant

Major change in nature or conduct of trade

Major interest

Making a loan

Making or holding investments

Managed service companies

Management expenses

Managing officer

Manufactured payment

Market gardening

Market maker

Market rent lease

Market value

Marketable security

Master trust scheme

Material disposal

Material inaccuracy

Material interest

Material time

Materially

Materials

Medical professions

Medicinal products and research substances

Administer

Medicinal product

Medicinal purpose

Substance and ingredient

Member

Member's lifetime annuity

Membership fees

Membership scheme

Merger

Merger gain

Micro, small and medium-sized enterprises

Migrant member

Mineral lease or agreement

Mineral royalties

Minerals

Minimum notice

Minister

Minor

Misdeclaration penalty

Gross amount of tax

True amount of VAT

VAT which would have been lost

Mobile telephone

Mobility aids for the elderly

Aged 60 or more

Chronically sick or disabled

Domestic accommodation

Handicapped

Mobility aids

Money laundering

Criminal conduct

Criminal property

Generally

Property

Relevant business

Money purchase schemes

Money's worth

Money's worth, meaning

Motor car

– see also Motor vehicles

Generally

Motor cycle

Motor dealer

Motor manufacturer

Motor vehicle

Motorhome

Multiple supply

Named officer

National interest

Negative taxable earnings (employment income)

Negligible

Net consortium debit

Net PAYE income

Net proceeds of sale

Net taxable earnings (employment income)

Net value

New consideration

New dwelling (VAT)

New means of transport

Non-active

Non-active partner

Non-compliance risk

Non-profit making bodies

Non-qualifying person

Non-resident

Non-residential property

Non-residential property (SDLT)

Non-taxable field

Non-trading profits

Normal

Normal commercial loan

Northern Ireland company

Notice recipient

Occupation

Occupational pension scheme

Off-plan

Office

Officer holder

Offshore funds

Accounting period

Material interest

Material time

Operating equalisation arrangements

Offshore income gains

Offshore installation

Oil taxation

Aggregate effective volume

API

Appraisal work

Associated gas

Blended oil

Block

Brent

Butane

Calorific value

Chargeable period

Condensates

Crude

Deballasting

Designated area

Downstream

Effective volume

Equity

Ethane

Exploration or exploitation activities

Exploration or exploitation assets

Exploration or exploitation rights

Farm out/farm in

Feedstock

Field

Flaring

Fractionation

Grid spec

Hydrocarbons

Initial treatment

Integrated company

Jacket

Licence

Licensee

LPG

Megajoule

Methane

Natural gas

Nominal volume

Nominated price

Oil

Oil extraction activities

Oil field

Oil rights

Operator

Participator

Payback period

Petrochemical

Petroleum

Propane

Refining

Responsible person

Sale at arm's length

Spot contract

Tariff

Term contract

Therm

Topsides

Unitisation

Uplift

Upstream

Well

Wellhead

Wellhead value

Open market

Option

Option arrangements

Ordinarily

Ordinarily resident

Ordinary commuting

Ordinary partnership transaction

Ordinary residence

Ordinary share

Ordinary share capital

Ordinary shares

Other person

Otherwise than for profit

Outermost regions

Overlap period

Overlapping period (group relief)

Overseas countries and territories

Overseas equivalent

Overseas pension scheme

Overseas property business

Overseas team

Ownership

Parol lease

Part of a business

Participation requirement

Participator

Close companies

Generally

Partner

Partner enterprise

Partnership property

Partnerships

Patent rights

PAYE employment income

PAYE income

PAYE pension income

PAYE social security income

Payment

Payment by way of consideration

Pension scheme

Period of absence

Period of account

Period of grace requirement

Period of longer-term occupation

Period of ownership

Period of restriction

Permanent establishment

Permitted area

Person

Personal company

Personal goodwill

Personal lifetime allowance

Phased drawdown

Philanthropic

Plant

Policy

Policy or plan

Polygamous marriage

Pooled vehicles

Pooling election

Port

Post-cessation receipts

Post-commencement tax year (annual allowance)

Post-employment notice period

Postal services

Public postal services

Specified condition

Universal service provider

Potentially exempt transfer

Potentially qualifying share

Pre-arrival services

Pre-commencement tax year (annual allowance)

Pre-eminent property

Pre-entry losses

Premiums

Price of car

Principal company

Principal secured

Prior reliefs (re loan relationships)

Private travel

Private use

Private use of vehicle

Profession

Profit

Profit-related threshol

Profits

Profits (re corporate partners' capital contributions)

Profits-to-charity persons

Prohibited purpose (partners)

Promoter

Duties

Generally

Property

Property business

Property investment partnership (PIP)

Protected foreign source income

Protected payment (state pension)

Protection of the revenue

Public body

Purchased life annuities

Qualifying business transfer

Qualifying car

Qualifying change

Qualifying company (re non-domicile)

Qualifying corporate bond

Qualifying donation to charity

Qualifying event

Qualifying exchange of shares

Qualifying expenditure

Qualifying film expenditure

Qualifying gift

Qualifying goods

Qualifying hire car

Qualifying individual

Qualifying institutional investor

Qualifying interest in possession

Qualifying investments

Qualifying investor

Qualifying loan

Qualifying member

Qualifying motor car

Qualifying payment

Qualifying pension scheme

Qualifying period

Qualifying person

Qualifying recognised overseas pension scheme (QROPS)

Qualifying resources

Qualifying sale

Qualifying security goods

Qualifying trading company

Qualifying transferred asset

Qualifying transformer vehicle

Qualifying use

Quasi-loan

Quoted options

Quoted parent company

Quoted unconnected company

Reasonable expectation of profit (farmers, etc.)

Receipt period

Receipts

Reckonable trust gain

Recognised overseas pension scheme (ROPS)

Recognised overseas scheme

Recognised stock exchange

Recovered relief

Redeemable preference shares

Redundancy payment

Reference number

Registered housing association

Registered society

Registrable

Reimbursement arrangements

Generally

Provisions be included

Related assets

Related disposals

Related party

Related settlements

Relative

Release debits

Relevant accounting period

Relevant acquisitions

Relevant amount

Relevant asset

Relevant benefits

Relevant business

Relevant business transfer

Relevant capital expenditure

Relevant charitable purpose

Relevant connected person

Relevant date

Relevant day

Relevant distribution

Relevant employee

Relevant establishment

Relevant event

Relevant excess

Relevant exempt supplies

Relevant goods

Relevant holdings

Relevant imported investment

Relevant income and gains

Relevant industrial activity

Relevant institution

Relevant intellectual property

Relevant journey

Relevant land

Relevant lease-related payment

Relevant loan

Relevant month

Relevant occupant

Relevant overseas individual

Relevant ownership period

Relevant partnership

Relevant pension payments

Relevant period

Relevant period for the year

Relevant person

Relevant portion

Relevant profits

Relevant profits (re overseas permanent establishments)

Relevant property (settlement, interest in possession)

Relevant property business

Relevant property income

Relevant proportion

Relevant receipts

Relevant relief

Relevant rental amount

Relevant residential purpose

Relevant scheme

Relevant sum

Relevant supplies

Relevant tax avoidance arrangements

Relevant termination award

Relevant three preceding years

Relevant time

Relevant trade

Relevant transaction

Relevant transactions

Relevant transfer fund

Relevant transferred trade

Remittance

Removable contents

Remuneration

Renewable source heating system

Renewals allowances

Rent

Rental value

Rentcharges

Repair and maintenance

Repossessed goods

Repossessed

Same condition

Required area for personal enjoyment

Research

Research and development

Residence

Resident

Residential accommodation

Residential property

Residential property (SDLT)

Responsible partners

Retained amount

Retirement benefit activities

Retirement benefits

Return

Revenue expenditure

Reverse premium

Rights and ownership

Ring-fenced transfer fund

Sale price

Sale value

Sales of freehold commercial property

Completed

New

Scheme

Scheme administration payments

Scheme or arrangement

Scheme pension

Scheme reference number

Scheme-funded tax payment

School

Scientific research

Scientific research association

Scottish basic rate limit

Scottish taxpayer

Seafarer

Securities

Security

Security assets

Security service

Self build society

Self-drive hire

Self-employed earner

Senior accounting officer

Accounting arrangements

Appropriate tax accounting arrangements

Company

Generally

In all material respects

Qualifying company

Relevant liabilities

Separation

Serial tax avoidance

Disclosable VAT arrangements

Relevant defeat

Tax

Taxable person

Service company

Settled property

Settlement

Settlement power

Settlor

Severe abnormality

Sham

Share farming

Share interest

Shares

Shell companies

Ship

Short rotation coppice

Short-term annuity

Sideways loss relief

Sideways relief

Significant (time spent re trade)

Simplified arrangement (group relief)

Single-dwelling interest

Small company

Small donation

Social member

Specific employment income

Specific gift

Specified amounts

Sporting testimonials

Spouse

Starting year

State regulated

Statutory body

Stock

Stock-in-trade

Stores

Straddling period

Subcontractor

Subscribed for

Subscription

Subsidiary

Subsidiary dwellings (SDLT)

Substantial

Substantial shareholding

Substantially reconstructed

Supply

Supply of goods

Supply of services

Supply of services for consideration

Compensation

Free transport

Supply splitting

Surplus funds

Surrender period (group relief)

Surrenderable losses (R&D)

Surrendering company

Tainted donations

Tangible moveable property

Tax adjustment

Tax advantage

Tax agent

Tax avoidance scheme

Tax strategies and sanctions for persistent unco-operation

MNE group

Other than an MNE group

Permanent establishment

Relevant body

UK company

UK partnership

Tax-free benefit

Tax-free shop

Tax-relieved funds

Taxable earnings (employment income)

Taxable income

Taxable person

Taxable supply

Taxable value (ATED)

Taxation

Taxed lease

Tea

Temporary non-resident

Ten-year anniversary

Tenant's repairing lease

Terminal loss

Termination award

Total profits

Total relevant turnover amount

Tour operator

Trade

Activities

Generally

Trade (business investment relief)

Trade (generally)

Trade (IHT)

Trade (irrecoverable loans to companies)

Trade (re substantial shareholdings exemption)

Trade union

Trading activities

Trading company

Trading group

Trading group activities

Trading on commercial basis

Trading stock

Transaction in securities

Transfer pricing

Actual provision

Affected persons

Arm's length provision

Direct participation

Indirect participation

Losses

Potential advantage

Profits

Series of transaction

Transaction

Transfer value

Transferred trade

Transfers of value

Transitional accounting period

Transparent entity

Transport of passengers

Travel agent

Traveller

Trigger date

Trivial lump sum

Trust

Trust corporation

Trust deed

Turnover tax, tax levied by local authority

UK property business

UK related (group relief)

UK-established

UK-situated assets

Ultimate shareholders

Unallowable purpose

Unallowable purpose (re management expenses)

Underlying tax

Unit trust scheme

United Kingdom, meaning

Unquoted

Unquoted company

Unquoted holding company

Unquoted shares

Unquoted trading company

Unreduced amount

Unremunerated director

Urban regeneration company

Use in medical or veterinary research, training, diagnosis or treatment

Usual place of abode

Valuation assumptions

Value transferred

Vans

VAT capital items legislation

Venture capital trust

Vessel

Vocation

Vocational training

Vulnerable person

Capital gains tax payable

Generally

Washroom

Wasting asset

Wasting assets

Welfare advice or information

Welfare services

Welsh taxpayer

Whole or part of a business

Wholly and exclusively

Wholly or mainly

With a view to the realisation of profits

Work in progress

Work-based scheme

Work-related training

Worker

Working day

Workplace

Workplace parking

Youth club

Zero-rating