Balance Sheet
A financial statement showing assets and liabilities.
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Base Rate
The interest rate set by the Bank of England.
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Beneficial Owner
The individual who owns or controls a company.
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Blanket Determinations
A one-size-fits-all IR35 decision.
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Breach of Contract
Failure to meet contractual obligations.
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Business Asset Disposal Relief (BADR)
Tax relief on the sale of business assets.
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Business Insurance
Protection for businesses against operational risks.
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