vulnerable person
England, Wales
In general, a vulnerable person is either a minor, or someone who, for physical or mental reasons, is unable to look after themselves or their finances.
For income and capital gains tax purposes (specifically, in relation to the taxation of trusts and the vulnerable person election) a vulnerable person has a specific technical definition, and is either:

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • vulnerable person — pažeidžiamas asmuo statusas Aprobuotas sritis viešasis administravimas apibrėžtis Nepilnametis, neįgalusis, vyresnis nei 75 metų amžiaus žmogus, nėščia moteris, vieniši tėvas ar motina, auginantys nepilnamečių vaikų, psichikos sutrikimų turintis… …   Lithuanian dictionary (lietuvių žodynas)

  • vulnerable person election — England, Wales An election made pursuant to section 37 of the Finance Act 2005. The Finance Act 2005 (Sections 23 to 45) introduced a new income and capital gains tax regime for trusts for vulnerable persons (trust for a vulnerable person). The… …   Law dictionary

  • trust for a vulnerable person — England, Wales The Finance Act 2005 (Sections 23 to 45) introduced a new income and capital gains tax regime for trusts for vulnerable persons. The special tax treatment is to ensure that the amount of tax charged on income and gains arising to… …   Law dictionary

  • Person-centered therapy — Intervention MeSH D009629 …   Wikipedia

  • Person-centered psychotherapy — Person Centered Therapy (PCT), also known as Client centered therapy or Rogerian Psychotherapy, was developed by the humanist psychologist Carl Rogers in the 1940s and 1950s. The basic elements of Rogerian therapy involve showing congruence… …   Wikipedia

  • vulnerable — vul|ner|a|ble [ vʌln(ə)rəbl ] adjective ** 1. ) someone who is vulnerable is weak or easy to hurt physically or mentally: The government must help the most vulnerable groups in our society. leave/make someone vulnerable: Their constant arguments… …   Usage of the words and phrases in modern English

  • vulnerable */*/ — UK [ˈvʌln(ə)rəb(ə)l] / US adjective 1) someone who is vulnerable is weak or easy to hurt physically or mentally The government must help the most vulnerable groups in our society. leave/make someone vulnerable: Their constant arguments left her… …   English dictionary

  • vulnerable — [[t]vʌ̱lnərəb(ə)l[/t]] ♦♦♦ 1) ADJ GRADED Someone who is vulnerable is weak and without protection, with the result that they are easily hurt physically or emotionally. Old people are particularly vulnerable members of our society. Derived words:… …   English dictionary

  • vulnerable — /ˈvʌlnrəbəl / (say vulnruhbuhl), / nərəbəl/ (say nuhruhbuhl) adjective 1. susceptible to being wounded; liable to physical hurt. 2. not protected against emotional hurt; highly sensitive. 3. not immune to moral attacks, as of criticism or calumny …   Australian English dictionary

  • trust for vulnerable persons — England, Wales The Finance Act 2005 (Sections 23 to 45) introduced a new income and capital gains tax regime for trusts for vulnerable persons. The special tax treatment is to ensure that the amount of tax charged on income and gains arising to… …   Law dictionary

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