Damages

Compensation or indemnity for loss suffered as a result of breach of contract, negligence of some other person.

Deed Of Family Arrangement

(Otherwise known as Deed of Variation) This is where the Beneficiaries if over 18 of a Will or who are entitled under the Intestacy Rules vary their entitlement within 2 years of the Testator or Intestate's death. It is a formal legal document and can frequently be used to save Inheritance Tax.

Deed Of Separation

A written agreement setting out agreed terms for separation often prior to a divorce.

Default Judgment

A judgment order made without a hearing requiring a debtor to make payment of the sum stated in the judgment to the claimant.

Defence

Document containing grounds upon which the defendant disputes the claim (format and content must comply with civil procedure rules).

Defendant

Party (whether company, individual, partnership, sole trader being sued/defending proceedings brought against it by the claimant.

Disability Discrimination

Disabled employees have protection against discrimination under the 1995 Disability Discrimination Act.

Discretionary Trust

This enables the Trustees to distribute the Trust at their discretion. It too has its own tax regime. It is often used to mitigate Inheritance Tax.

Disciplinary Procedures

Employers are expected to follow a written disciplinary procedure in disciplining and dismissing employees.

Discrimination

Discrimination on grounds of sex, race and disability is unlawful.

Divorce

The court procedure bringing an end to a marriage.

Domicile

This is the legal relationship between an individual and a territory and its legal system. Domicile is important for issues such as Family Law, Inheritance Tax, Income Tax and Capital Gains Tax.