Welcome to the Financial Times Lexicon

Browse thousands of words and phrases selected by Financial Times editors and suggest new terms for the glossary.

Entries starting with U

UBRAbbreviation for uniform business rate.
UCITSUcits stands for Undertakings for Collective Investments in Transferable Securities. Ucits provides a single European regulatory framework...
UCITS IIIUcits III is the second version of the European Commission directive outlining a framework for investment funds suitable for marketing to...
UK Budget This is the annual UK financial statement delivered by the Chancellor of the Exchequer to the House of Commons and the public.  The event...
UK Help to Buy mortgage schemeThere are a number of Government schemes to help individuals who are unable to afford to buy a home, two of which are help to buy equity...
UK Swiss Tax AgreementOn 6 October 2011, the UK and Swiss Governments signed a bilateral agreement to ensure the effective taxation of UK residents with accounts...
ultimate consumerThe person who buys and uses a product after it has passed through all the stages of production.
ultimate customerThe person who buys and uses a particular product in its final form.
ultra viresBeyond legal or official powers.
umbrellaSomething which covers or includes a wide range of different parts.
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