An association formed in September 1994 by a merger of the National Federation of Independent.

In the US, a tax imposed by the federal government or state on the donor of a gift when the transfer.

The recipient (typically a bank) to whom a garnishee order has been delivered.

A life insurance policy which often attaches to a company pension scheme. The member is typically.

A fund which is managed 'aggressively' to get maximum rates of returns by using derivatives and.

The measure of a company's solvency, looking at the relationship between its assets and its.

The amount chargeable to capital gains tax (CGT) from gains made on the disposal of an asset. In.

A tax return completed and signed by two people, usually a husband and wife. They have equal.

See 'short.

See 'scrip.

Cash set aside in a dedicated interest account to cover unanticipated emergencies such as property.

The relationship between two numbers in the fibonacci sequence. The sequence for the first three.

The purchase of a security, commodity or financial instrument (e.g. shares) in the belief that.

A company whose main purpose is the financing of hire purchase.

(DMO) An Executive Agency of the Treasury, which has responsibility for issuing gilts to fund the.

See: 'term.

A Letter of Credit payable at a future determinable date in which a term Bill of Exchange is not required to evidence the maturity date. (see Acceptance Credit).

(IOC)A type of futures or option order which gives the trading crowd one opportunity to take the other.

See: 'tax.

(GTC)An order to a broker to buy or sell shares at a specified price which remains valid until cancelled.