Jurisdiction(s):
United Kingdom

Key definition

Use definition

What does Use mean? In legal practice, Use describes any act of dealing with information, materials, works, data or technology. It is usually a contractual umbrella term capturing a broad range of actions, commonly including to distribute, disclose, store, use, analyse, copy, reproduce, extract, modify or adapt, whether in whole or in part. Use is not generally fixed by statute; its scope turns on the wording of the relevant agreement and context. That said, it intersects with specific legal regimes. In intellectual property, “use” of a trade mark in the course of trade (UK Trade Marks Act 1994; Irish Trade Marks Act 1996) and the...

UK Tax Research Sources for Lawyers: Commentary, Legislation, HMRC Guidance, Case Law and Journals

Published by a LexisNexis Tax expert

Practice notes

Core business tax resources

These principal tax resources offer practical commentary, legislation, rules and guidance for tax lawyers in private practice or in‑house. Note: access to the titles below requires the appropriate subscription(s)...

Yellow Tax Handbook

Provides the consolidated, annotated text of all legislation and official materials on income tax, capital gains tax, corporation tax, National Insurance contributions (NICs), tax credits, petroleum revenue tax and inheritance tax, with references to Simon’s Taxes and HMRC Manuals, where relevant. For lawyers and tax practitioners seeking the underlying legislation on direct taxes and wishing to research guidance on a particular section of direct tax law...
Orange Tax Handbook

Provides the consolidated, annotated text of all legislation and official material covering VAT, stamp and transfer taxes, insurance premium tax, soft drinks industry levy, plastic packaging tax, landfill tax, aggregates levy and climate change levy. The material also includes references to De Voil Indirect Tax Service and HMRC Manuals, where relevant. For lawyers and tax practitioners who wish to read the underlying legislation on indirect taxes and intend to conduct research...

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Web page updated on 22/05/2026

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