Her Majesty’s Revenue and Customs (HMRC)

The UK government’s tax-collection organisation (previously called ‘Inland Revenue’). It has other non-tax responsibilities.

Hedging

Is an advanced investing strategy that reduces the risk of price fluctuations to the value of an asset.

A portfolio of investments which uses a range of advanced, sophisticated strategies to maximise returns including leveraging and derivatives trading.

Part of debt restructuring, a decrease in the amount of debts of a business in financial difficulty, imposed on by lenders.