An excise tax is a charge imposed on the production, processing or sale of specific goods, typically within the jurisdiction where they are manufactured or consumed, rather than a general tax on income or overall turnover. In UK and Irish legal practice, the term is commonly associated with duties on alcohol, tobacco, energy products and certain environmentally significant goods.In the UK and Ireland, excise duties are governed by detailed statutory regimes (for example, the Customs and Excise Management Act 1979 in the UK and various Finance Acts, and corresponding Irish excise legislation). “Excise” is therefore not merely descriptive but reflects a structured legislative framework, supplemented by HMRC / Revenue Commissioners guidance and EU-derived rules still relevant to movements of excise goods.Across England & Wales, Scotland and Northern Ireland, the concept and operation of excise tax are broadly aligned, with particular complexity in cross‑border movements, warehousing, and reliefs. Ireland applies a closely comparable system, influenced by EU law. For legal practitioners, excise taxes are central to advising on supply chains, bonded warehouses, indirect tax compliance, imports/exports and regulatory offences linked to unpaid or evaded duty.

A Charity excluded from the obligation to register with the Charity Commission, usually because it is within a wider group of charitable organisations. For example, a registered place of worship.

The corporate intangible assets regime provides the rules for the taxation and relief of a company’s gains and losses in respect of its intangible fixed assets (IFAs). The rules are found in Part 8 of the Corporation Tax Act 2009 (CTA 2009). Broadly, an IFA is within the scope of the corporate intangible assets regime, if it: • meets the asset conditions, and • is not a pre-FA 2002 asset. For the meaning of pre-FA 2002 asset, see Practice Note: What is a pre-FA 2002 asset? In summary, an IFA meets the asset conditions if: • it falls within the tax definition of intangible fixed asset or is goodwill (as defined for accounting purposes), and • it is not expressly excluded from the corporate intangible assets regime (excluded assets) This Practice Note explains which assets are (either in whole or in part) excluded assets. Excluded assets may be: • wholly excluded • excluded except as to royalties, or • excluded to a specified extent Where an asset is only partly excluded, the asset is treated

This Practice Note should be read in conjunction with Practice Note: Obtaining excluded material and special material under PACE 1984 which explains the powers under section 9 and Schedule 1 of the Police and Criminal Evidence Act 1984 (PACE 1984) to apply for a production order or a search and seizure warrant to obtain excluded material and special procedure material. It explains what constitutes excluded material and special procedure material and the access conditions which must be met for a production order or search and seizure warrant to be issued by the Crown Court. This Practice Note explains the process for making applications and how to challenge such orders made. Applying for production and access orders and search and seizure warrants A summary of some of the obligations on the applicant and procedure in the court is outlined below. Those advising applicants or respondents should ensure that they check the following sources to compile a list of obligations and procedural

Property that is excluded from a charge to inheritance tax under IHTA 1984, s 6.

ARCHIVED: This flowchart has been archived and is not maintained. These flowcharts are designed to help determine if an asset is excluded property for the purposes of UK inheritance tax (IHT) on or after 6 April 2017. On 6 April 2025, a new regime was introduced which replaced domicile as the key factor in determining an individual’s liability to IHT with the concept of long term residence. The new regime also made changes to the rules governing when property held in trust falls within the definition of excluded property. From 6 April 2025, assets held in a trust will only be excluded property if: • they are non-UK situs assets, and • the settlor is not a long term resident of the UK at the time of the potential IHT charge For more information, see Practice Note: New IHT regime from 6 April 2025—FAQs. The flowcharts consider whether an asset is excluded property or not, depending on the situs of the property and the domicile of the beneficial owner or settlor

Colloquially, a trust holding excluded property. However, trust property can consist of both excluded and non-excluded property.

FORTHCOMING CHANGES: At Budget 2025 on 26 November 2025, the government announced that it would make minor corrective amendments to the residence-based tax regime introduced in Finance Act 2025. Key points include: • qualifying new residents for the foreign income and gains (FIG) regime must be at least 10 years old at the beginning of the tax year • ensuring that claims for relief under the FIG regime can be deducted only from the foreign income, foreign employment income or foreign gains to which they relate • alignment of the qualifying asset holding company (QAHC) rules so that carried-interest-style returns connected with services to a QAHC qualify for relief under the FIG regime • correction to the capital gains tax (CGT) residence test for personal representatives to ensure that they are not UK resident where the deceased was UK non-resident but was a long-term UK resident for inheritance tax purposes • the requirement that an individual must file a tax return where they are not entitled

A patent will not be granted for excluded subject matter.

Excluding evidence of the defendant's 'bad character' under CJA 2003, s 101(3) Where evidence of a defendant's bad character is admissible under the Criminal Justice Act 2003 (CJA 2003) to show a propensity to offend or to be untruthful (gateway D) or to counter an attack on another person's character (gateway G), CJA 2003 stipulates that court 'must not admit' such evidence if it appears that the admission of evidence would have such an adverse affect on the fairness of the proceedings that the court ought not to admit it. For information on when gateways D and G apply see Practice Notes: Admissibility of bad character to prove propensity, Admissibility of bad character to prove untruthfulness and Admission of bad character to correct false impression or counter an attack. There is no discretion under CJA 2003 to refuse to admit evidence of a defendant's bad character under the statutory other gateways of admissibility, namely: • as important explanatory evidence (gateway C) • as evidence of substantial probative value in relation to an important matter

Information law analysis: According to James McGachie, legal director in the data privacy team at DLA Piper, in light of the General Data Protection Regulation (GDPR) (applicable from 25 May 2018), many organisations are seeking to amend their existing contractual relationships to ensure GDPR compliance, and suppliers are likely to press for the phrase ‘loss of data’ to include the real pressure points in privacy disputes and litigation.

A disciplinary penalty in which a pupil is made to leave a school, either for a fixed period, or permanently.