Learn the most important daily used English vocabulary words for law and the tax system

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Vocabulary

Definition

Example

An attorney (US )  / a  Lawyer ( US ) /

someone whose job is to give advice to people about the law and speak for them in court

I want to see my lawyer before I say anything.

Attorney General (US )

the top legal officer in some countries, whose job is to provide legal advice to the government and to represent the government

            Eric H. Holder, Jr. was sworn in as Attorney General of the United States on February 3, 2009.

 A Barrister (GB )

a type of lawyer in the UK , Australia, and some other countries who can give specialized legal advice and can argue a case in both higher and lower courts

            Barristers wear wigs in court, just like judges.

A solicitor (GB )

a type of lawyer in Britain and Australia who is trained to prepare cases and give advice on legal subjects and can represent people in lower courts:

When he was arrested for armed robbery, Bill refused to say anything to the police without his solicitor being present.

A case

a particular situation or example of something

Over a 100 cases are pending in the court since the last one year yet awaiting a verdict.

A trial

the hearing of statements and showing of objects, clues etc. in a law court to judge if a person is guilty of a crime or not.

It was a very complicated trial that went on for months.

Guilty

Refers to being convicted of a crime

Though he pleaded not guilty in front of the judge but however, he was sentenced to three months prison.

To plead

to make an emotional statement or request

He was on his knees, pleading for mercy/forgiveness

To prosecute / to sue ( US )

to officially accuse someone of committing a crime in a law court, or (of a lawyer) to try to prove that a person accused of committing a crime is guilty of that crime

Shoplifters will be prosecuted.

To testify

to affirm your opinion on a case especially in a law court, or to provide proof

He testified that he had seen the man leaving the building around the time of the murder.

A witness

a person who sees an event happening, especially a crime or an accident

Police are appealing for witnesses to the accident to come forward.

A case law

Refers to law based on decisions that have been made by judges in the past

The FRA Case-law Database provides a compilation of Court of Justice of the European Union

Civil law

the part of the legal system that relates to personal matters, such as marriage and property, rather than crime

Civil law is part of the legal system for more than 30 years.

A claim

to say that something is true or is a fact, although you cannot prove it and other people might not believe it

The company claims (that) it is not responsible for the pollution in the river.

A clue

a sign or some information that helps you to find the answer to a problem, question, or mystery

Police are still looking for clues in their search for the missing girl.

Common law

Refers to the legal system in England and most of the US that has developed over a period of time from old customs and court decisions, rather than laws made by politicians

England is the first country which developed the common law as an official legal system.

A criminal record

an official record of crimes that a person has committed

They fired him when they found out he had a criminal record.

The defendant

a person in a law case who is accused of having done something illegal

The company was suing the defendant for defamation.

Defence

protection or support in response to an allegation made against a person in a criminal or civil proceeding

The defendant has decided to raise a defence in response to being accused of corruption.

Evidence

The evidence is …….

one or more reasons for believing that something is or is not true

The police have found no evidence of a terrorist link with the murder.

An inspector

someone whose job is to officially look into proceedings

The inspector was working round the clock in order to keep an eye on the thief.

An investigation

the process of examining a crime, problem, statement, etc. carefully, especially to discover the truth.

An investigation has been under way for several days into the disappearance of the 13-year-old boy.

A judge

a person who is in charge of a trial in a court and decides how a person who is guilty of a crime should be punished, or who makes decisions on legal matters

            She was the judge in the recently televised trial.

A juror

A juror is someone who is a member of a jury

One juror was rejected because he had connections to someone involved in the case.

Jury

a group of people who have been chosen to listen to all the facts in a trial in a law court and to decide if a person is guilty or not guilty, or if a claim has been proved

The jury found the defendant guilty.

A law clerk

a person who works with a judge and helps the judge make decisions

He served as a law clerk for the chief judge of the US Court of Appeals for the District of Columbia circuit.

A lawmaker

someone, such as a politician, who is responsible for making and changing laws

Lawmakers have decided to legalize betting.

Legal fees

An amount of money paid for legal service

There is a legal fee for this case which is 300$ per year but if you were not working you can pay only 100$.

Life sentence

Refers to a verdict that will make a person suffer for the rest of their life in prison or without someone or without something.

His life sentence was to have to live without her for the rest of his life.

An offence

Refers to an illegal act; a crime

He committed several serious offences.

A sentence

Sentence usually refers to the verdict given by the judge to the accused depending on whether he is guilty or not.

 He was given a sentence of upto 10 years in jail as he was found guilty of the crime.

A settlement

an official agreement that ends the debate in the court

It now seems unlikely that it will be possible to reach a peaceful settlement of the conflict in the court.

A theft

The act of dishonestly taking something that belongs to someone else and keeping it.

Unfortunately, we have had several thefts in the building recently.

A thief

Refers to a person who steals

The art gallery was broken into last night, and the thieves got away with two valuable paintings.

To be on trial for

Refers to the be in the process of being as an accused of a crime.

He was on trial for almost a year before being judged not guilty.

To be under arrest

To be taken into police custody

He was under arrest for drunken driving.

Average earnings

the average amount of money that workers can earn in a particular industry, area, or economy during a particular period of time

Labour market data showed a fall in annual average earnings from 2.9% to 1.9% .

Fiscal year

  financial year

The previous fiscal year of our company was better than now.

Local taxes

a tax paid to the local government in a particular area

There is no state or local tax on satellite television.

Rates

Refer to the percentage at which an individual or a business is taxed.

The tax rates this year have been on a real high and is a record in the last 100 years.

Taxes / Taxation

Refers to the amount of money paid to the government that is based on income or the cost of goods or services you have bought

They’re increasing the taxes on cigarettes.

Tax stamp

A stamp marked on or affixed to a taxable item as evidence that the tax has been paid.

We need to purchase 49 euros tax stamp before going to immigration office to collect our visa.

Tax adjustment

Changes to the amount of taxes an individual owes the IRS or changes to the refund calculation.

He owes 50 euros more as taxes to the IRS after tax adjustment and needs to clear his dues by the end of this month.

A Tax haven

a place where people pay less tax than they would pay if they lived in their own country

Middle East is a tax haven for all immigrants.

Tax system

a legal system for assessing and collecting taxes

Every year at the end of the financial cycle, the finance minister announces changes in the tax system.

The inland revenue

the former name for the government office in the UK that collects the main taxes

Defrauding the Inland Revenue is a serious offence.

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