Group structures
A holding company owning subsidiaries. Useful for risk, tax and sale.
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. Five hundred of them, in plain English.
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 221–230 (page 23 of 50).
G
H
Health and safety at work
The duty to keep people safe. Proportionate to the risk, and not optional.
HMRC enquiries and investigations
When HMRC looks more closely at a return. Common, and manageable.
Holiday pay and entitlement
5.6 weeks a year minimum, and calculating it for irregular hours is where it goes wrong.
I
Importing
Bringing goods in, and the duties and declarations that come with them.
Incoterms
Standard three-letter terms saying who pays for what and where risk passes.
Indemnity
A promise to cover someone else's losses. Broader and more dangerous than ordinary contractual damages.
Influencer and affiliate marketing
Paying somebody else to recommend you, and the disclosure rules that come with it.
Inheritance tax and business property relief
Tax on an estate, and the relief that can apply to a trading business.
Insolvency options
What happens when a company cannot pay, and the choices before it gets there.
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