��Ƶ

Home / Tolley's Global Mobility: Personal Taxes /United Kingdom /UK3 Other considerations for the United Kingdom /UK3.5 Implications for minor children in the UK / UK3.5.1 Definition of a minor child in the UK

UK3.5.1 Definition of a minor child in the UK

United Kingdom

UK3.5.1�� Definition of a minor child in the UK

Broadly, under UK law, a child is defined as any individual under the age of 18 (England and Wales: Children Act 1989, s 105; Scotland: Children (Scotland) Act 1995, s 15; Northern

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

US2.2.6 Taxation of a non-resident landlord

UK1.9.4 UK inheritance tax—compliance requirements

IR2.9.4 Tax Implications of Liquidating / Winding up a company

FR2.4.1 Taxation of French resident landlords

FR3.2.2 Types of power of attorney

UK2.4.1 UK taxation of pensions

SG3.1.1 Entering Singapore

IS2.8.4 Closing a small business

SG1.5.1 Income tax

UK2.10.1 Tax reliefs for borrowing costs to expand a UK business

FR2.7.5 Compensatory allowance

CA1.1 The tax regime in Canada

SG3.2.2 Types of Power of Attorney (POA) in Singapore

IS2.8.6 Voluntary vs involuntary liquidation by court order

SG1.6.2 Non-resident public entertainers

SW1.5.4 Inheritance tax

SW1.3.4 Inheritance tax

IN3.1 How to obtain an Indian residence certificate

SG2.6.2 Prescribed locally administered trusts

FR3.2.1 Formal requirements of the power of attorney