Fiducia TogetherDividend tax
How dividends are taxed on the shareholder. Lower rates, no National Insurance.
Business A to Z
Every trade has words it uses without explaining. In business the cost of not knowing one is real: some of them are ordinary jargon and some of them are a decision that can take a house.
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.
Studying business? We write GCSE revision songs, and there is one for business studies. Listen to the revision playlist.
500 terms, showing 161–170 (page 17 of 50).
D
Dormant company
A company with no significant transactions. Still has filing obligations.
Double-entry bookkeeping
Every transaction recorded twice, in two places. Five hundred years old and still how it works.
Due diligence
Also called DD
The other side checking that everything you told them is true. Thorough, tiring, and where deals die.
Due diligence checklist for sellers
What to have ready before anyone looks at your business.
Duty of candour
The legal duty to be open when something goes wrong. Apologising is required, not an admission.
E
Earn-out
Part of a sale price paid later, conditional on performance.
EBITDA
Also called Earnings before interest, tax, depreciation and amortisation
Profit before the effects of how a business is financed and how it accounts for its assets. Useful for comparison, easy to hide behind.
Ecommerce
Selling online, and the consumer law that applies the moment you do.
Email list building
Collecting permission to email people. The asset nobody can take away.
Something missing?
If there is a word you have been nodding along to, tell us and we will write it up. This library exists because of the questions people were too polite to ask.
Ask us to add a term