UK Accounting Glossary
Cease to support or look after (someone); desert.
To intentionally surrender one’s claim to, right to, or interest in; give up entirely. Used in situations where a tenant has left property in a residence and does not intend to return. The landlord can take over the abandoned residence but must store the property, providing notice to the tenant before selling the possessions that were left behind. Also can be used when support has not been provided to children for a year or more.
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This glossary post was last updated: 18th March 2020.