Accountant in Bankruptcy Terms with "H"

Glossary of Accountant in Bankruptcy - Glossario Contabile Fallimento

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Heritable Property: property in the form of land, houses, and buildings, so called because it passed under the former law to the heir on the owner's death.

High Court of Justicary: the highest criminal court of Scotland.

Hypothec: a right in security given over the property of a debtor, although the creditor does not have possession of the subjects which remain with the debtor (unlike a pledge or lien). For example, a landlord has a hypothec over the moveable effects of a tenant brought onto leased premises, as security for rent.