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Legal Terms – Get
A get is a Jewish religious divorce, performed when the husband presents a handwritten bill of divorce to his wife in the presence of two witnesses, adhering to precise exacting regulations. According to Section 10A of the Matrimonial Causes Act 1973, a secular court may withhold finalization of a divorce ruling until the parties affirm that they have undertaken reasonable measures to terminate the marriage in accordance with specific religious regulations, including the delivery of the get.
A get is a Jewish religious divorce, performed when the husband presents a handwritten bill of divorce to his wife in the presence of two witnesses, adhering to precise exacting regulations. According to Section 10A of the Matrimonial Causes Act 1973, a secular court may withhold finalization of a divorce ruling until the parties affirm that they have undertaken reasonable measures to terminate the marriage in accordance with specific religious regulations, including the delivery of the get.
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Legal Terms – Gift
A voluntary transfer or bestowal of property without compensation. For a gift to be legally valid, it typically requires physical delivery, a deed, or a *donatio mortis causa. The donor must intend for ownership to transfer as a gift. Nonetheless, an imperfect gift (i.e., one that has not adhered to legal formalities) may be regarded as lawful in equity under specific circumstances (see to estoppel). A bequest becomes effective upon the demise of the testator. A gift is considered a disposal for capital gains tax purposes. A gift constitutes a transfer of value for the purposes of inheritance tax.
A voluntary transfer or bestowal of property without compensation. For a gift to be legally valid, it typically requires physical delivery, a deed, or a *donatio mortis causa. The donor must intend for ownership to transfer as a gift. Nonetheless, an imperfect gift (i.e., one that has not adhered to legal formalities) may be regarded as lawful in equity under specific circumstances (see to estoppel). A bequest becomes effective upon the demise of the testator. A gift is considered a disposal for capital gains tax purposes. A gift constitutes a transfer of value for the purposes of inheritance tax.
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Legal Terms – Gift Aid
donation assistance A mechanism that allows donations made to a charity by an individual or corporation to be regarded as a net amount from which basic rate tax has been subtracted. Consequently, the charity is able to recover the presumed basic rate credit. If the taxpayer is liable for tax at a higher rate, they can seek relief at that rate by including the charitable donation in their self-assessment for the tax year in which the donation occurs. The taxpayer is required to submit a gift assistance declaration to the charity. This declaration, atypical in tax affairs, may be issued retroactively and stipulate that all gifts made on or after 6 April 2000 shall be regarded by the charity as having been made under gift aid. There exist comparable tax-efficient arrangements by which relief is secured on the donation of land, stocks and shares, or equipment and machinery. Tax reduction is unavailable for a "tainted donation," which refers to a gift from which the giver or an associated individual gains any benefit. Finance Act 2011 Schedule 3.
donation assistance A mechanism that allows donations made to a charity by an individual or corporation to be regarded as a net amount from which basic rate tax has been subtracted. Consequently, the charity is able to recover the presumed basic rate credit. If the taxpayer is liable for tax at a higher rate, they can seek relief at that rate by including the charitable donation in their self-assessment for the tax year in which the donation occurs. The taxpayer is required to submit a gift assistance declaration to the charity. This declaration, atypical in tax affairs, may be issued retroactively and stipulate that all gifts made on or after 6 April 2000 shall be regarded by the charity as having been made under gift aid. There exist comparable tax-efficient arrangements by which relief is secured on the donation of land, stocks and shares, or equipment and machinery. Tax reduction is unavailable for a "tainted donation," which refers to a gift from which the giver or an associated individual gains any benefit. Finance Act 2011 Schedule 3.
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Legal Terms – Gift Over
A clause in a will or settlement that allows for the creation of an interest in property upon the cessation or failure of a preceding interest. An illustration of such a stipulation would be a bequest “to my wife during her lifetime and upon her demise to my brother.” The allocation for the brother constitutes a gift over.
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Legal Terms – Gift with Reservation
A gift from an individual of property occurs when either (1) the donee does not genuinely assume possession and enjoyment of the property, or (2) the property is not enjoyed to the complete, or nearly complete, exclusion of the donor, nor does the donor derive any benefit from it through contract or other means (Finance Act 1986 s 102 and sch 20). Gifts with reservations are subject to inheritance tax in the usual manner. For the calculation of inheritance tax upon death, the gifted property is considered as if it remained within the donor's estate. Consequently, there may be a dual imposition of inheritance tax; in these instances, legislative instrument SI 1987/1130 article 6(4) applies to levy the greater of the two obligations.
A gift from an individual of property occurs when either (1) the donee does not genuinely assume possession and enjoyment of the property, or (2) the property is not enjoyed to the complete, or nearly complete, exclusion of the donor, nor does the donor derive any benefit from it through contract or other means (Finance Act 1986 s 102 and sch 20). Gifts with reservations are subject to inheritance tax in the usual manner. For the calculation of inheritance tax upon death, the gifted property is considered as if it remained within the donor's estate. Consequently, there may be a dual imposition of inheritance tax; in these instances, legislative instrument SI 1987/1130 article 6(4) applies to levy the greater of the two obligations.
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Legal Terms – Gig Economy
temporary labor market A labor market characterized by short-term, freelance, or part-time engagements, where individuals are hired for specific, limited purposes at designated times (e.g., parcel delivery during the Christmas season). Employers frequently assert that this offers self-employed contractors, freelancers, or temporary employees diverse work experience and the autonomy to determine their work schedule and conditions. Individuals involved may argue that their exclusion from the classifications of *employee or *worker results in the loss of fundamental employment benefits and protections, including assured compensation and entitlement to paid leave. The increasing prevalence of the gig economy has prompted many UK government efforts, particularly the 2017 *Taylor Review on Modern Working Practices. The emergence of these novel flexible working arrangements has prompted significant legal disputes, exemplified by the case of Uber BV and others against Aslam and others. 2021 UKSC 5 and Pimlico Plumbers Limited v Smith [2018] UKSC 29.
temporary labor market A labor market characterized by short-term, freelance, or part-time engagements, where individuals are hired for specific, limited purposes at designated times (e.g., parcel delivery during the Christmas season). Employers frequently assert that this offers self-employed contractors, freelancers, or temporary employees diverse work experience and the autonomy to determine their work schedule and conditions. Individuals involved may argue that their exclusion from the classifications of *employee or *worker results in the loss of fundamental employment benefits and protections, including assured compensation and entitlement to paid leave. The increasing prevalence of the gig economy has prompted many UK government efforts, particularly the 2017 *Taylor Review on Modern Working Practices. The emergence of these novel flexible working arrangements has prompted significant legal disputes, exemplified by the case of Uber BV and others against Aslam and others. 2021 UKSC 5 and Pimlico Plumbers Limited v Smith [2018] UKSC 29.
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Legal Terms – Gillick Competence
In medical law, the status of a kid under 16 who possesses adequate maturity and comprehension to consent to specific medical treatment. When a medical expert determines that a kid is Gillick-competent, the youngster may get treatment without parental agreement or awareness. The decision of a Gillick-competent kid to refuse treatment can be superseded by the courts, their parents, or an anyone with parental responsibility. The word pertains to the ruling in the case Gillick v West Norfolk and Wisbech Area Health Authority [1985]. Three All ER 402 (HL).
In medical law, the status of a kid under 16 who possesses adequate maturity and comprehension to consent to specific medical treatment. When a medical expert determines that a kid is Gillick-competent, the youngster may get treatment without parental agreement or awareness. The decision of a Gillick-competent kid to refuse treatment can be superseded by the courts, their parents, or an anyone with parental responsibility. The word pertains to the ruling in the case Gillick v West Norfolk and Wisbech Area Health Authority [1985]. Three All ER 402 (HL).
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Legal Terms- Gypsy
Gypsy (n.): An individual leading a nomadic lifestyle without a permanent residence. Previously, local administrations were obligated to offer locations for gipsies visiting their regions. The precise definition of gipsy as a member of the Romany ethnicity was not applicable for this context; rather, the name excluded wandering showmen and New Age travellers. The Criminal Justice and Public Order Act 1994 abolishes this requirement, however local authorities may choose to offer places if they like.
Gypsy (n.): An individual leading a nomadic lifestyle without a permanent residence. Previously, local administrations were obligated to offer locations for gipsies visiting their regions. The precise definition of gipsy as a member of the Romany ethnicity was not applicable for this context; rather, the name excluded wandering showmen and New Age travellers. The Criminal Justice and Public Order Act 1994 abolishes this requirement, however local authorities may choose to offer places if they like.
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Legal Terms - Glebe
Land owned as an integral component of an ecclesiastical benefice
Land owned as an integral component of an ecclesiastical benefice
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Legal Terms - gaming duty
A tax levied under the Betting and Gaming Duties Act 1981 on the profits of a gaming company, supplementary to corporation tax. The Finance Act 2007, Schedule 1, broadens the taxation of "remote gaming winnings," which are characterized as gaming conducted via the Internet, telephone, television, radio, or similar media.
A tax levied under the Betting and Gaming Duties Act 1981 on the profits of a gaming company, supplementary to corporation tax. The Finance Act 2007, Schedule 1, broadens the taxation of "remote gaming winnings," which are characterized as gaming conducted via the Internet, telephone, television, radio, or similar media.
