APPENDIX 4: GLOSSARY
ACCA Association of Chartered Certified
Accountants
AIFM Alternative Investment Fund Manager
AIFMD Alternative Investment Fund Managers
EU Directive
AIMA Alternative Investment Management
Association
APP the Association of Partnership
Practitioners
ARPT Annual Residential Property Tax
BBA British Bankers Association
BVCA British Private Equity and Venture
Capital Association
CBI Confederation of British Industry
CFC Controlled Foreign Companies
CGT Capital Gains Tax
CIOT the Chartered Institute of Taxation
CLLS the City of London Law Society
CTSA Corporation Tax Self Assessment
FBSC Finance Bill Sub-Committee
FCA Financial Conduct Authority
FSB Federation for Small Business
GAAR General Anti-Abuse Rule
HMRC HM Revenue and Customs
HMT HM Treasury
ICAEW The Institute of Chartered Accountants
in England & Wales
ICAS The Institute of Chartered Accountants
of Scotland
IoD Institute of Directors
ITTOIA Income Tax (Trading and Other Income)
Act 2005
LLPA 2000 Limited Liability Partnerships
Act 2000
LLP Limited Liability Partnership
LSEW Law Society of England and Wales
NCI New City Initiative
NFU National Farmers Union
NIC National Insurance Contribution
OTS Office of Tax Simplification
OUCBT Oxford University Centre for Business
Taxation (OUCBT)
PAYE Pay As You Earn
PBSC Professional and Business Services
Council
SA Self Assessment
SDLT Stamp Duty Land Tax
TIINs Tax Impact and Information Notes
TPF Tax Professionals Forum
VAT Value Added Tax
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