- Published on
Legal Terms - Divorce Registry
The section of the Family Division of the High Court with jurisdiction over divorce proceedings.
The section of the Family Division of the High Court with jurisdiction over divorce proceedings.
- Published on
Legal Terms - DNA fingerprinting (genetic fingerprinting)
A scientific technique in which an individual’s genetic material (DNA) is extracted from cells in a sample of tissue and analysed to produce a graphic chart that is unique to that person. The technique may be used as *evidence of identity in a criminal or civil case and has been notably successful in both paternity and rape cases. DNA samples (e.g. of hair) may be taken from suspects in accordance with the Police and Criminal Evidence Act 1984 and after conviction for any offence punishable by imprisonment.
A scientific technique in which an individual’s genetic material (DNA) is extracted from cells in a sample of tissue and analysed to produce a graphic chart that is unique to that person. The technique may be used as *evidence of identity in a criminal or civil case and has been notably successful in both paternity and rape cases. DNA samples (e.g. of hair) may be taken from suspects in accordance with the Police and Criminal Evidence Act 1984 and after conviction for any offence punishable by imprisonment.
- Published on
Legal Terms - dock
[derived from Flemish: hutch, pen] In certain courts, the confined area where a defendant is detained during their trial.
[derived from Flemish: hutch, pen] In certain courts, the confined area where a defendant is detained during their trial.
- Published on
Legal Terms - dividend
A payment announced by the company's directors (interim dividend) or at the annual general meeting (final dividend) to be distributed to shareholders from earnings available for distribution. The payment is established according to the stipulations of the share contract; it is a predetermined set rate for preference shares, but it will fluctuate based on the company's performance for ordinary shareholders.
A payment announced by the company's directors (interim dividend) or at the annual general meeting (final dividend) to be distributed to shareholders from earnings available for distribution. The payment is established according to the stipulations of the share contract; it is a predetermined set rate for preference shares, but it will fluctuate based on the company's performance for ordinary shareholders.
- Published on
Legal Terms - dividend tax
Dividends are taxed as distinct income, apart from other earnings. The initial portion of dividend income is exempt from income tax. Dividends over that threshold incur a fee. No tax credit is applicable on received dividends. The tax is not imposed on dividends received by a corporation. Dividend tax is a tax in the UK; unlike the primary income tax rate, neither the Scottish Parliament nor the Welsh Assembly can establish a distinct rate for dividend tax.
Dividends are taxed as distinct income, apart from other earnings. The initial portion of dividend income is exempt from income tax. Dividends over that threshold incur a fee. No tax credit is applicable on received dividends. The tax is not imposed on dividends received by a corporation. Dividend tax is a tax in the UK; unlike the primary income tax rate, neither the Scottish Parliament nor the Welsh Assembly can establish a distinct rate for dividend tax.
- Published on
Legal Terms – division
. The taking of a vote on any matter in either House of Parliament
. The taking of a vote on any matter in either House of Parliament
- Published on
Legal Terms – disturbance
1. The infringement of a right, e.g. the obstruction of a right of way. 2. The abrogation of an individual's rights pursuant to statutory authority. Compensation for disruption may be awarded to a landowner if their land is compulsorily seized by a local authority.
1. The infringement of a right, e.g. the obstruction of a right of way. 2. The abrogation of an individual's rights pursuant to statutory authority. Compensation for disruption may be awarded to a landowner if their land is compulsorily seized by a local authority.
- Published on
Legal Terms - diverted profits tax
A levy imposed on a company's profits that have been artificially redirected to evade UK corporation tax (Finance Act 2015 ss 77–116, sch 16). The tax is, fundamentally, distinct from corporation tax and is levied at a specific rate of 25% on earnings generated in the UK but assigned to an entity not subject (or not fully subject) to UK tax. The legislation pertains to the charge that occurs in cases of a "effective tax mismatch" or when profits are assigned to a foreign entity lacking "sufficient economic substance". Liability for diverted profits tax is triggered by a declaration by an officer of HM Revenue and Customs; but, controversially, companies are obligated to inform HMRC if they may fall under the charge (s 92). This provision incorporates statutory fines and interest costs into the price. A small or medium-sized enterprise, characterized by a turnover, together with that of any affiliated companies, of less than £10 million, is exempt from diverted gains tax (s 87).
A levy imposed on a company's profits that have been artificially redirected to evade UK corporation tax (Finance Act 2015 ss 77–116, sch 16). The tax is, fundamentally, distinct from corporation tax and is levied at a specific rate of 25% on earnings generated in the UK but assigned to an entity not subject (or not fully subject) to UK tax. The legislation pertains to the charge that occurs in cases of a "effective tax mismatch" or when profits are assigned to a foreign entity lacking "sufficient economic substance". Liability for diverted profits tax is triggered by a declaration by an officer of HM Revenue and Customs; but, controversially, companies are obligated to inform HMRC if they may fall under the charge (s 92). This provision incorporates statutory fines and interest costs into the price. A small or medium-sized enterprise, characterized by a turnover, together with that of any affiliated companies, of less than £10 million, is exempt from diverted gains tax (s 87).
- Published on
Legal Terms - distress
The confiscation of assets as collateral for the fulfillment of a duty. The remedy of distress primarily addresses two scenarios: (1) the relationship between landlord and tenant when rent is overdue, and (2) the presence of things unlawfully on an occupier’s property that have caused or are causing damage. In this scenario, the occupant may retain possession of the chattel until remuneration for the harm is rendered.
The confiscation of assets as collateral for the fulfillment of a duty. The remedy of distress primarily addresses two scenarios: (1) the relationship between landlord and tenant when rent is overdue, and (2) the presence of things unlawfully on an occupier’s property that have caused or are causing damage. In this scenario, the occupant may retain possession of the chattel until remuneration for the harm is rendered.
- Published on
Legal Terms - distress for rent
The historical common law entitlement for a landlord to confiscate a tenant's possessions to ensure the settlement of overdue rent. If the tenant did not remit the rent arrears following the imposition of distress, the landlord was entitled to sell the goods and retain the owed sum. The common law right was repealed by Section 71 of the Tribunals, Courts and Enforcement Act 2007. In the context of a commercial lease, the landlord may utilize the Commercial Rent Arrears Recovery Scheme, as regulated by Schedule 12 of the Tribunals, Courts and Enforcement Act 2007, to obtain payment for rent arrears.
The historical common law entitlement for a landlord to confiscate a tenant's possessions to ensure the settlement of overdue rent. If the tenant did not remit the rent arrears following the imposition of distress, the landlord was entitled to sell the goods and retain the owed sum. The common law right was repealed by Section 71 of the Tribunals, Courts and Enforcement Act 2007. In the context of a commercial lease, the landlord may utilize the Commercial Rent Arrears Recovery Scheme, as regulated by Schedule 12 of the Tribunals, Courts and Enforcement Act 2007, to obtain payment for rent arrears.
