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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 / UK3.5.9 Minor children and criminal responsibility in the UK

UK3.5.9 Minor children and criminal responsibility in the UK

United Kingdom

The age of criminal responsibility is:

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•�� 10 years of age in England, Wales and Northern Ireland
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•�� 12 years of age in Scotland

(England and Wales: Children and Young Persons Act 1933, s 50; Scotland:

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US2.2.6 Taxation of a non-resident landlord

US2.3.4 Sale of property by a non-resident alien

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

FR1.2 Residence

UK2.1.7 UK council tax and business rates on UK property

FR2.4.2 Taxation of non-resident landlords

IS2.7.1 Registration

IS2.8.4 Closing a small business

SG1.4.4 Inheritance tax

SG1.5.4 Inheritance tax

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

FR2.7.5 Compensatory allowance

SG3.2.6 Expiry and invalidity of a Power of Attorney (POA)

CA3.3 Local currency and currency restrictions

IS2.8.6 Voluntary vs involuntary liquidation by court order

SG2.6.2 Prescribed locally administered trusts

CA1.3.4 Inheritance tax

SG2.6.4 Foreign trusts