Jurisdiction(s):
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Key definition
Great Britain definition

What does Great Britain mean? In legal drafting and statutory contexts, Great Britain describes England, Wales and Scotland (including their smaller offshore islands), and excludes Northern Ireland and the Crown Dependencies (the Isle of Man and the Channel Islands). It is principally a geographical expression rather than a term of art. Many UK statutes and regulations use “Great Britain” to set territorial extent or application, and individual enactments may state expressly whether adjacent waters or specified islands are included. There is no single universal statutory definition; scope is set by the instrument in question. Typical uses include: defining the territorial extent of legislation (for example,...

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Precedent will creating a fully discretionary trust with comprehensive trustee powers (England and Wales)

Precedents
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FORTHCOMING CHANGE: Potential changes to Wills Act 1837

The Law Commission’s review of wills published its final report on 16 May 2025, and Volume II contains a draft Bill intended to replace the Wills Act 1837. For details on the proposals, and the draft legislation released, refer to Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act.

STOP PRESS: Ending the non-dom regime and moving to a residence-based IHT framework. The Finance Act 2025 (FA 2025), which obtained Royal Assent on 20 March 2025, enacts measures to abolish the remittance basis of taxation and substitute a residence-based approach from 6 April 2025. FA 2025 also displaces domicile as the principal determinant of liability to inheritance tax. Further measures comprise revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and updates to overseas workday relief. For guidance on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025...

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Web page updated on 22/05/2026

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