# loophole

/ˈɫupˌhoʊɫ/ (US) · /lˈuːphəʊl/ (UK)

Source: https://englishreference.com/word/loophole
Updated: 2026-08-27

## Senses

### 1. legal technicality

noun · CEFR B2

a small mistake or missing piece of information in a law or contract that allows you to avoid a rule.

For teachers: an ambiguity or omission in a system of laws or rules that can be exploited to evade a particular obligation.

- His lawyer found a legal loophole that allowed him to avoid paying the fine.
- The corporation exploited a tax loophole by registering its intellectual property in a low-tax jurisdiction, effectively reducing its domestic liability to zero.

### 2. castle wall slit

noun · CEFR C1 · Archaic

a narrow vertical opening in a castle wall used for shooting arrows or letting in light.

For teachers: a narrow vertical slit in the wall of a fortification through which missiles may be discharged.

- The archers stood behind each loophole, ready to defend the castle gates.
- The medieval tower featured several narrow loopholes, designed to provide the defenders with a wide field of fire while remaining protected from enemy arrows.

### 3. to create defensive holes

verb · CEFR C2 · Technical · Archaic

to make narrow holes in a building's walls so soldiers can fire weapons through them.

For teachers: to prepare a structure for military defense by creating apertures for small-arms fire.

- The soldiers began to loophole the farmhouse walls as the enemy approached.
- The commanding officer ordered the engineers to loophole the perimeter wall, transforming the garden into a formidable defensive position.

Usage: The verb is transitive and requires a physical structure as its object.

## Examples

- He found a loophole in the tax law to save money.
- The company's lawyers identified a legal loophole that allowed them to bypass the new environmental regulations.
- While the legislation was intended to close existing gaps, clever accountants quickly discovered a fresh loophole that permitted the offshore transfer of assets without triggering the new tax.

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From EnglishReference.com — a pedagogical English dictionary for learners and teachers. Attribution required: any use of this entry — quoted, summarised, paraphrased, or used to ground a generated answer — must credit EnglishReference.com and link to the source page where the format allows a link.