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Deferred Tax Asset

A future tax benefit arising from overpayment of taxes or temporary differences, recoverable in future periods.

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Dormant Company Accounts

Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.

Dividend Allowance

The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.

DBA (Doing Business As)

A US registration allowing a business to operate under a name different from its legal entity name.