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ConceptUK · IE · UAEReviewed October 2026
The legally tested ability to understand relevant information and make and communicate a particular decision when it is needed. When it is lost the person stays the legal owner of their assets and the holder of their offices but can no longer exercise any of them, so control freezes in place rather than passing to anyone.
In England and Wales it is governed by the Mental Capacity Act 2005, and its loss is the event most corridor structures are never built to survive, because unlike death it moves no control to another hand by itself.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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