Construction Industry Scheme
(CIS) A set of statutory provisions that require a person making a payment to a subcontractor in (usually) the building industry to deduct tax at basic rate from all payments made, unless the recipient produces a certificate provided by HM Revenue and Customs permitting payment to be made without deduction of tax.

• uplift
• Upper Tribunal
• urine specimen
• usage
• use
• use and occupation
• use classes
• use of force
• user
• use upon a use
• usual covenants
• usufruct
• utilitarianism
• utility model
• uti possidetis
• utter Bar
• vacantia bona
• vacant possession
• vacations
• vaccine damage payment
• vagrant
• valuable consideration
• value
• value-added tax
• valued policy