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Draft
Draft is a written order from one party (drawer) to another (drawee) to pay a specific sum to a third party. Common in international trade and banking, drafts are used as a secure payment instrument and may require acceptance before payment is due.
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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.
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