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Company Glossary
Accounting Reference Date Alternate Director Annual General Meeting (AGM) Arbitration Arbitrator Articles of Association Audited Accounts Authorised Share Capital Bankruptcy Companies House Certificate of Incorporation Creditor Chairman Company Seal Controlling Interest Debenture Director Directors Register	Dividend Dissolution Extraordinary General Meeting Extraordinary Resolution Floating charge General Meeting Holding Company Incorporation Insolvency Issued Share Capital Lien Limited Liability Liquidation Memorandum of Association Non-Executive Director Officers Off The Shelf Company	Ordinary Resolution Ordinary Shares Private Limited Company Public Limited Company Quorum Receivership Redemption of Shares Registered Office Register of Members Share Certificate Shareholder Shareholders Agreement Subscribers Subsidiary Company Shares Stamp Duty Table A
Tax Glossary
Accountant Accounting and audit fees Accounting Date Accounting Period Accruals Age Related Allowance Additional Personal Allowance Agency Worker Allowable Business Expenses Allowable Losses Allowance Annual Exemption Approved Share Options Asset Bad Debts Balancing Allowance Balancing Charge Bare Trust Basic Rate Tax Basis Period Business Expense Capital Allowances Capital Gains Capital Losses Chargeable Assets Chargeable Business Assets Chargeable Gains Class 1 NICs Class 2 NICs Class 3 NICs Class 4 NICs Company Car Corporation Tax De minimis Debt Collection Depreciation Disallowable Expenses Disposal Dividend	Dividends - cum-dividend Dividends - ex-dividend Earned Income EEA EIS Employed Expenses Filing Date First Year Allowances Foreign Earnings Deduction Foreign Tax Paid Freelance FTSE 100 Share Index Gains Higher Rate Tax Band HM Customs & Excise Hobby Home Office Independent Financial Advisor Inland Revenue Interest Interest Distribution Investment Trust Lease or Rental Expense Legal Expenses Losses Mixed Business Asset National Insurance NICO National Insurance Number Nominee Non Qualifying Distributions Office Holder Offshore Funds Opening Written Down Value Other Income P11D P45 P60 Partnership	PAYE PAYE Code Payment on Account Pension Contributions Pension Income Personal Allowance Plant and Machinery Pool of Assets Post-Cessation Expenditure Post-Cessation Income Preference Shares Profit Promotion Redeemable Preference Shares Relief Rights Issue Salary / Wages Self Assessment Self Employed Self Employed NICs Share Options Special Commissioner Starting Tax Rate Statement of account Stock Sub Contractor Tax Advisor Tax Deducted Tax Month Tax Office Tax Preparation Expenses Tax Rebate Tax Return Tax Year Travel and Subsistence Turnover Unapproved Share Schemes Unquoted Trading Company VAT Writing Down Allowances

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