18-25 trust

90-day ties (SRT)

Absolute trust

Accommodation ties (SRT)

Accumulation and maintenance trust

Accumulation period

Actual insufficiency

Adjusted net income

Annual exemption (IHT)

Appointor

Arrangements

Arrivers

Assessment, making of (timing)

Awareness

Bare trust

Beneficial owner (trust registration service)

Beneficiary

Bereaved minor trust

By-pass trusts

Careless (ATED)

Careless (corporation tax)

Careless (generally)

Careless (SDLT)

Careless or deliberate

Centre of vital interests

Chargeable lifetime transfer

Civil partner

Claim or application

Close connection (Scottish taxpayers)

Close family member

Closely inherited

Contract-based pension scheme

Contribution week

Control (trust registration service)

Country ties (SRT)

Customary occasion (re power of attorney gifts)

Days in the UK

Deed of variation

Deed/declaration of trust

Deemed domicile

Default beneficiary

Deliberate (ATED)

Deliberate (corporation tax)

Deliberate (generally)

Deliberate (SDLT)

Dependant

Disabled person

Disabled person's interest

Discovery

Discretionary beneficiary

Discretionary trust

Disregarded income

Domicile

Domicile of choice

Domicile of dependence

Domicile of origin

Economic employer

Employed earner

Estate

Excluded elections

Excluded property

Excluded property trust

Excluded settlements (CGT)

Exemptions

Express trust (trust registration service)

Extended time limits

Family ties (SRT)

FATCA

Financial institutions

Flexible trust

Foreign financial institutions

Foreign service

Formerly domiciled resident

Fraudulent or negligent

Full-time work

Gift (re powers of attorney)

Gift with reservation of benefit

Given (re notice of assessment)

Grossing-up

Group of settlements (CGT)

Home

Hypothetical net income

Hypothetical officer

Incidental duties

Integrated by-pass trust

Inter vivos trust

Interest in land

Interest in possession

Interest in possession trust

Leavers

Legal entity identifier

Loan trust

Making of an assessment (timing)

Mariner

Material participator

Medium or large-sized business

Most taxpayers (as used by HMRC)

Nil rate band

Nominee

Non-financial entity

Non-qualifying person (re pension death benefits)

Non-qualifying tax year (private residence relief)

Officer (hypothetical)

Offshore installations

Offshore trust

Period of return

Permanent establishment

Perpetuity period

Personal injury trust

Persons with significant control

Pilot trust

Place of business

Post-departure trade profits

Potentially exempt transfer

Power to enjoy

Pre-owned assets tax (POAT)

Prevailing practice

Probate

Protected foreign source income

Protected settlements

Protective assessment

Qualifying settlement (CGT)

Rate applicable to trusts

Readily convertible assets

Reasonable travelling distance

Registered office

Related arrangements (re DOTAS)

Relevant claims, elections, etc.

Relevant legal entity

Relevant life policy

Relevant time

Relevant trust (trust registration service)

Relevant UK earnings (re pensions)

Relevant UK tax (trust registration service)

Relevant use (ships)

Residence

Resident of a contracting state

Residential property

Revert-to-settlor

Royalties

Same-day transfer rules

Savings income

Scheme Administrator

Seafarers

Settlement

Settlor

Ship

Significant influence and control

Successor

Tainted trusts

Tax advantage

Tax arrangements

Tax pool

Taxable relevant trust (trust registration service)

Taxpayer (re information supplied to HMRC officer)

Transfer of assets abroad

Transit days (SRT)

Treaty resident

Trust period

Trust-based pension scheme

Trustees

UK domicile

UK trust (trust registration service)

Vulnerable beneficiary trust

Work ties (SRT)

Year of departure

Yearly interest