Jurisdiction(s):
United Kingdom
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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 (England and Wales): residue to spouse absolutely, then to children; with chattels gift, legacies, guardians, long-stop, STEP provisions, choice of law and extensive trustee administrative powers.

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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, with Volume II setting out a detailed draft Bill intended to supersede the Wills Act 1837. For further details of these proposals, including the published draft legislation, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act.

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime

Finance Act 2025 (FA 2025), which received Royal Assent on 20 March 2025, legislates to abolish the remittance basis of taxation and to introduce a residence-based regime with effect from 6 April 2025. FA 2025 also displaces domicile as the principal factor in determining liability to inheritance tax. Further measures include revising the rules for excluded property status, abolishing the protected settlements status of offshore trusts, and targeted amendments to overseas workday relief. For information on these changes, 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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