18–25 trust
A trust established for the benefit of a young person, who becomes absolutely entitled to the trust property on or before his 25th birthday. An 18–25 trust can now only be created by the will of the young person’s parent or step-parent (until April 2008 it could also be created by converting an existing discretionary trust). The trust is charged to inheritance tax (i) on settlement; (ii) when any distribution is made to the beneficiary, he or she being over 18 years old; and (iii) when the beneficiary becomes absolutely entitled, he or she being over 18 years old.

• Civil List
• civil partnership
• Civil Procedure Rules
• civil remedy
• Civil Service
• Civil Service Commission
• civil wrong
• claim
• claimant
• claim form
• claim of privilege
• Claim Production Centre
• class gift
• classical school of criminology
• classification of animals
• class rights
• clause
• clean break
• clean hands
• clearance
• Clear Line of Sight Project
• Clerk of the House
• Clerk of the Parliaments
• clerk to the justices
• client