Qualified Disclaimer Definition.

A qualified disclaimer is a formal refusal to accept an interest in property that was transferred to an individual. The individual must disclaim the interest within a certain period of time and meet other requirements set forth by the Internal Revenue Service (IRS) in order for the disclaimer to be considered qualified. A qualified disclaimer … Read more

Annual Investment Allowance (AIA).

The Annual Investment Allowance (AIA) is a tax deduction that can be claimed by businesses on certain types of investment. This includes plant and machinery, vehicles, tools, office equipment and other business assets. The AIA allows businesses to deduct the cost of these assets from their taxable profits, which can reduce their tax bill. The … Read more

Indicative Match Price.

The indicative match price is the price that a market maker is willing to match a trade at. This price is not necessarily the same as the current market price, but it is a good indicator of where the market is heading. What is free floating market capitalization? Free floating market capitalization is a method … Read more