Fixing instrument and Inland Revenue: Difference between pages

Revision as of 10:03, 6 May 2013

UK Tax. (IR). The UK government department formerly responsible for the assessment and collection of all direct taxes.

Now merged with the former Customs & Excise department, within Her Majesty’s Revenue & Customs (HMRC).

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-''Risk management''
+''UK Tax.''
+(IR). The UK government department formerly responsible for the assessment and collection of all direct taxes.
-A fixing instrument - or fixing derivative - is one which hedges an exposure to a variable market rate or market price by effectively fixing a hedged market rate for it.
-Examples include forward contracts, futures contracts, FRAs and swaps.
-Contrasted with insurance-type instruments, such as an options.
+Now merged with the former Customs & Excise department, within Her Majesty’s Revenue & Customs (HMRC).
 == See also ==
-* [[CPI fixing swap]]
+* [[Direct tax]]
-* [[Derivative instrument]]
+* [[Her Majesty’s Revenue & Customs]]
-* [[Fixing]]
+* [[Tax avoidance]]
-* [[Forward contract]]
+* [[Tax evasion]]
-* [[Forward rate agreement]]
+* [[Tax haven]]
-* [[Futures contract]]
+* [[Tax point]]
-* [[Insurance]]
+* [[Tax written down value]]
-* [[Opportunity loss]]
+* [[Taxable person]]
-* [[Option]]
+* [[Taxable transaction]]
-* [[Swap]]
+* [[Taxpayer’s Charter]]
-[[Category:Accounting,_tax_and_regulation]]
-[[Category:The_business_context]]
-[[Category:Identify_and_assess_risks]]
-[[Category:Manage_risks]]
-[[Category:Risk_frameworks]]
-[[Category:Risk_reporting]]
-[[Category:Financial_products_and_markets]]