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Legal Terms – Government Circulars
Official documents issued by government departments to public authorities or local bodies, providing guidance, explanation, or policy direction about how certain laws or administrative measures should be applied. While not legally binding, such circulars are often treated as authoritative interpretations of governmental policy and may influence judicial or administrative decisions.
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Legal Terms – Government Department
An executive organization within the central government that administers a particular area of public policy—such as education, defence, or finance. Each department is led by a minister, politically accountable to Parliament, and supported by a permanent secretary and civil servants who handle day-to-day administration.
An executive organization within the central government that administers a particular area of public policy—such as education, defence, or finance. Each department is led by a minister, politically accountable to Parliament, and supported by a permanent secretary and civil servants who handle day-to-day administration.
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Legal Terms – Government-in-Exile
A political body or administration that continues to claim authority as the lawful government of a country while operating outside its national territory, usually after being displaced by invasion or revolution. Such governments are often recognized internationally in times of war or occupation.
A political body or administration that continues to claim authority as the lawful government of a country while operating outside its national territory, usually after being displaced by invasion or revolution. Such governments are often recognized internationally in times of war or occupation.
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Legal Terms-Gross
term signifying a total or undeducted amount—for example, gross income before taxes or expenses. In legal contexts, “gross” may also qualify the seriousness of behaviour, as in gross negligence or gross misconduct, indicating extreme carelessness or moral fault.
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Legal Terms – Genuine Commercial Reasons
In taxation, this phrase refers to legitimate business purposes underlying a transaction. Under the Finance Act 2016 and Income Tax Act 2007, the existence of genuine commercial reasons can prevent certain anti-avoidance provisions from applying. Previously termed “bona fide commercial reasons,” it distinguishes authentic business motives from those primarily aimed at tax avoidance
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Legal Terms – Geoblocking
Geoblocking means the technological restriction of online content or services based on a user’s geographical location or nationality. Commonly used to control copyright access, gambling restrictions, or regional pricing, geoblocking has been curtailed by the EU Geoblocking Regulation (2018/302)—which prohibits “unjustified” blocks that discriminate between EU member states. Following Brexit, these rules no longer apply in the UK
Geoblocking means the technological restriction of online content or services based on a user’s geographical location or nationality. Commonly used to control copyright access, gambling restrictions, or regional pricing, geoblocking has been curtailed by the EU Geoblocking Regulation (2018/302)—which prohibits “unjustified” blocks that discriminate between EU member states. Following Brexit, these rules no longer apply in the UK
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Legal Terms– Get
In Jewish law, a get is a religious divorce document formally delivered by a husband to his wife before two witnesses. It must be handwritten according to strict religious rules. Under Matrimonial Causes Act 1973, s.10A, secular courts may delay granting a final divorce order until both parties confirm reasonable steps have been taken to complete the religious dissolution, including the delivery of the get
In Jewish law, a get is a religious divorce document formally delivered by a husband to his wife before two witnesses. It must be handwritten according to strict religious rules. Under Matrimonial Causes Act 1973, s.10A, secular courts may delay granting a final divorce order until both parties confirm reasonable steps have been taken to complete the religious dissolution, including the delivery of the get
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Legal Terms – Gift
A gift is a voluntary and gratuitous transfer of property. For legal validity, it generally requires delivery, deed, or donatio mortis causa and an intention by the donor for ownership to pass. Equity may uphold imperfect gifts under certain circumstances, such as estoppel.
For taxation, a gift counts as a disposal for capital gains tax and a transfer of value for inheritance tax purposes
A gift is a voluntary and gratuitous transfer of property. For legal validity, it generally requires delivery, deed, or donatio mortis causa and an intention by the donor for ownership to pass. Equity may uphold imperfect gifts under certain circumstances, such as estoppel.
For taxation, a gift counts as a disposal for capital gains tax and a transfer of value for inheritance tax purposes
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Legal Terms – Gift Over
A gift over is a provision in a will or trust transferring an interest in property upon the termination or failure of a prior interest. Example: “To my wife for life, and after her death to my brother.” Here, the brother’s interest is the gift over
A gift over is a provision in a will or trust transferring an interest in property upon the termination or failure of a prior interest. Example: “To my wife for life, and after her death to my brother.” Here, the brother’s interest is the gift over
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Legal Terms – Gift with Reservation
A gift with reservation occurs when a donor retains possession, enjoyment, or benefit from property after gifting it, contrary to Finance Act 1986, s.102. For inheritance tax, such property remains part of the donor’s estate at death, potentially causing a double tax charge. Regulations limit taxation to the higher liability where both arise
A gift with reservation occurs when a donor retains possession, enjoyment, or benefit from property after gifting it, contrary to Finance Act 1986, s.102. For inheritance tax, such property remains part of the donor’s estate at death, potentially causing a double tax charge. Regulations limit taxation to the higher liability where both arise
