Remove any shoots that appear above ground as soon as they appear. This is unlikely to completely control it (unless it is a very small infestation), but can reduce it if done regularly over several years.
Digging it out can be very difficult, since the roots can go down a long way – 2.4-3m (8-10ft) and even more. But it’s always worth starting by digging out as much of the roots as possible. Be rigorous as even small pieces left in the ground can re-grow into a new plant. A fork and hand fork are usually better tools than a spade and trowel, which will cut the roots into smaller pieces.
Once you have removed most of the horsetail, covering the soil with weed-control membrane (landscape fabric) or even thick black polythene will exclude light and may starve the roots, so they die. This can take many years until the horsetail is completely exhausted and eradicated.
If the roots are growing among established plants, you may have to lift these when dormant, from autumn to the end of winter, and tease out all the horsetail roots. Then replant in clean soil or pot them up for planting out later.
In lawns, regular mowing throughout the year, and possibly together with the use of lawn weedkillers, should certainly weaken it and may eventually kill it.
For a novel method of control, cut and harvest the stems regularly. Ancient Greeks and Romans used to use it as pan scouring pads, thanks to its high silica content! A positive use from such a negative weed.