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Glossary of Terms

Set out below is a Glossary of standard transactional terminology for private equity and corporate finance transactions. Use the filter menu if you are looking for a specific term, or to navigate the Glossary alphabetically.

Entrepreneurs' reliefEntrepreneurs' Relief allows individuals to claim relief on qualifying gains, up to a maximum lifetime limit, made on the disposal of: - All or part of a business - The assets of a business after it has ceased - Shares in a company

Business angelsIndividuals who provide start up finance for entrepreneurs in return for equity. In addition to cash they can also provide industry knowledge and contacts.