Featured documents
This Practice Note outlines the law concerning criminal recklessness. The subjective test for recklessness Certain statutory and common law offences allow the prosecution to prove mens rea through ‘recklessness’. Put simply, recklessness is where the accused takes an unjustified risk that results in unlawful harm or damage. The House of Lords in R v G reaffirmed the subjective approach to recklessness. Before R v G, two distinct tests were used, depending on the offence charged: Subjective recklessness from R v Cunningham: the prosecution had to establish that the accused personally foresaw the risk. Objective recklessness from R v Caldwell: the prosecution only needed to show that the risk would have been obvious to a reasonable person, without proving the accused themselves foresaw it. In R v G, the House of Lords concluded that the objective test could operate unfairly where a defendant did not foresee the
This Practice Note examines the remedy of rescission, explaining when and in what manner a contract can be unwound (at common law, in equity and under statute) and thereby terminated and brought to an end. It covers the consequences and effects of rescission, the principal grounds for setting aside an agreement (misrepresentation, mistake, undue influence, duress, non‑disclosure, fiduciary misdealing and bribery) and the main obstacles to claiming rescission—affirmation, the intervention of third‑party rights and the impossibility of restitution. For further guidance on rescission in the context of misrepresentation, see Practice Note: Misrepresentation—rescission as a remedy. There are many ways in which a contract may reach its end; see: Terminating contracts—how and when a contract ends—overview for a brief and accessible summary, with links to the related further practical guidance, including Practice Note: Termination and expiry of contracts. For a table
What is a res judicata? A res judicata is a determination by a court or tribunal with jurisdiction over the cause of action and the parties, which finally disposes of the issues decided so they cannot be litigated again by those bound, save on appeal. Final judgments entered by default or by consent fall within this concept, whereas rulings on purely procedural points and any decision lacking finality do not. The doctrine’s aim is to bring litigation to an end and shield parties from being harassed by the same dispute twice. in personam—binds the parties and their privies in rem—binds all persons, privy or otherwise (ie a judgment binding the whole world) A party may rely on res judicata: as an estoppel to defeat an opponent’s claim or defence; and/or as the basis of their own claim or
The offence of causing grievous bodily harm with intent Wounding or causing grievous bodily harm (GBH) with intent can be tried solely in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861), the prosecution must establish that the defendant unlawfully and maliciously: wounded with the intention of causing GBH, or caused GBH with that intention, or wounded intending to resist or prevent the lawful arrest or detention of any person, or caused GBH intending to resist or prevent the lawful arrest or detention of any person ‘Unlawfully’ and ‘maliciously’ Unlawfully The wounding or causing of GBH must be unlawful. Such conduct may be lawful if used: in self-defence in defence of another in defence of property for the prevention of crime where the victim gave express or implied consent For further information on these defences, see below:
Most recent Practice notes
This Practice Note explains the anti-avoidance rules relating to ‘mixed member partnerships’, ie partnerships with a mix of individual and non-individual partners. ‘ Mixed member partnerships’ are those with both individual and non-individual members, the latter being, for instance, a company or an individual serving as a trustee. Such a firm may take the form of a general partnership, a limited partnership, or a limited liability partnership ( LLP). In the ordinary course, both profits and losses are allocated in accordance with the profit-sharing terms agreed by the partners. Arrangements can nevertheless be crafted to take advantage of the fact that individuals typically face higher tax rates than other entities. A common approach is for the individual partners to form a company to join as a corporate partner. The individuals then occupy two positions: partners in the firm and...
What are managed service companies? Many individuals deliver their services to clients not as self-employed people directly, but through an intermediary—most commonly a personal service company ( PSC). This set-up can offer potential tax and National Insurance contributions ( NICs) advantages; for further detail, see Practice Note: Personal service companies—the key benefits and key tax considerations. Where the PSC is owned by the worker, it will generally fall within the scope of the anti-avoidance intermediaries legislation, widely known as ‘ IR35’ (so called after the HMRC press release reference announcing the rules in Budget 1999). For more information, see Practice Notes: IR35—the small client off-payroll regime and IR35—the large and public client off-payroll regime. In the years after those rules were introduced, a range of providers started supplying PSCs to large numbers of individuals. Typically, they placed workers under contracts containing provisions intended to keep...
A limited liability partnership ( LLP) A limited liability partnership ( LLP) is a corporate body established under the Limited Liability Partnerships Act 2000 ( LLPA 2000). Most rules governing LLPs derive from modified company law rather than partnership law (see Practice Note: The nature of a limited liability partnership and its legal framework). The requirements for incorporation are prescribed in the LLPA 2000 and the Companies Act 2006 ( CA 2006), as adapted by the Limited Liability Partnerships ( Application of Companies Act 2006) Regulations 2009, SI 2009/1804 ( LLP ( Application of CA 2006) Regs 2009). The method for forming an LLP closely mirrors the procedure for company incorporation......
STOP PRESS: A refreshed UK Corporate Governance Code ( UKCG Code) was unveiled on 22 January 2024 (the 2024 UKCG Code). It brings only limited amendments to the version issued in 2018 (the 2018 UKCG Code). The 2024 UKCG Code applies to accounting periods commencing on or after 1 January 2025, save for Provision 29, which introduces a requirement for a board declaration on internal controls and will apply to accounting periods beginning on or after 1 January 2026. In addition, the best practice guidance that supported the 2018 UKCG Code has been merged into a single digital resource to accompany the 2024 UKCG Code. For further details, see News Analysis: UK Corporate Governance Code 2024 published—what’s changed? The Financial Reporting Council’s UKCG Code sets standards of good governance concerning board appointments and succession planning. This Practice Note explores the 2018 UKCG Code’s...
The White Paper, ‘ Restoring control over the immigration system’, released on 12 May 2025, sets out a broad suite of major reforms spanning several areas of immigration policy. Many measures align with the Labour government’s commitment to lower net migration, including through a rework of skills policy. This Practice Note distils the principal proposals for business immigration practitioners, offers commentary on potential impacts, monitors implementation as it unfolds, and directs readers to relevant resources. Resources Immigration White Paper heralds significant changes to UK immigration system — LNB News, 12/05/2025, 44 Immigration White Paper—some further indications on timing, and who settlement reforms could affect — LNB News, 13/05/2025, 8 What can sponsors and Skilled Workers do to address the White Paper proposals — Ben Maitland, Senior Associate, Vanessa Ganguin Immigration Law Immigration reform plan creates new headaches for...
This Practice Note It explores the hands-on issues involved in handling an illegal working civil penalty for an employer. It addresses key triggers for a civil penalty and explains the process for issuing, paying, and contesting such penalties. It outlines what events can trigger enforcement action and sets out how notices are served, how liabilities are settled, and how objections or appeals can be pursued. It is intended for employers dealing with such matters in practice. Under section 15 of the Immigration, Asylum and Nationality Act 2006 ( IANA 2006), employers can be fined for employing adults who are subject to immigration control unlawfully. Notably, on 13 February 2024 the cap for repeat offences was increased threefold from £20,000 to £60,000, and a revised associated statutory code of practice commenced the same day. At that point, the first-breach maximum also rose three times over, moving from...
This Practice Note examines issues, considerations, and recommended approaches for sharing personal data among controllers—covering both joint controllers and independent controllers—in general, commonly encountered business-to-business commercial situations, in line with the United Kingdom General Data Protection Regulation, Assimilated Regulation ( EU) 2016/679 ( UK GDPR). It presumes a level of reader familiarity with the principal data protection concepts and terms, as well as the role and remit of the Information Commissioner’s Office ( ICO). For a high-level introduction to this topic and related issues, see: Data sharing and transactions—overview. For a higher-level introduction to UK data protection laws more generally, see Practice Note: Data protection law—new starter guide. The UK data protection law collection brings together further general guidance, including guidance on key terms used in the legislation and their meaning, and is a recommended starting point for data protection...
This Practice Note is specifically aimed at private sector commercial organisations in the UK. It delivers practical, day to day guidance on managing data subject requests under the UK General Data Protection Regulation ( UK GDPR). It sets out typical elements shared by all such requests and the issues that can occur when receiving and responding to a data subject request. This Note also explores compliance strategies designed to best equip your organisation to manage, end‑to‑end, the process for dealing with data subject requests. Under the UK GDPR, individuals have several rights relating to their personal data: a right of access the rights to rectification, erasure and restriction of processing a right to data portability a right to object to processing For further guidance, see Practice Note: Rights of data subjects. A data subject can ask a data controller to exercise any one, or more than one, of these rights at any...
This Practice Note offers additional guidance on the principal definitions found in the United Kingdom General Data Protection Regulation, Assimilated Regulation ( EU) 2016/679 (the UK GDPR). For a high-level overview of UK data protection legislation, see Practice Notes: The UK General Data Protection Regulation ( UK GDPR) and Data protection law—new starter guide. The UK data protection law collection brings together further general guidance and is a recommended first point of reference for research. Scope of this Practice Note Given the significant volume of data moving between the UK and the EEA, corresponding EEA data protection rules remain particularly relevant to UK practitioners. There continues to be substantial similarity between: the EU GDPR (which was applicable under UK laws until the close of the Brexit implementation period at 11 pm UK time on 31 December 2020 and still applies within the EEA) the UK GDPR...
This Practice Note sets out the requirements of the United Kingdom General Data Protection Regulation, Assimilated Regulation ( EU) 2016/679 ( UK GDPR), where a processor handles personal data for a controller in a commercial setting. It proceeds on the basis that readers are already familiar with core data protection concepts, terminology, and the functions of key regulators. For an initial overview of data protection law, consult the ‘key principles and concepts’ tab in the UK Data Protection toolkit, which is a recommended starting point for research. For a higher-level primer on this topic and connected matters, see: Data sharing and transactions—overview. This Practice Note also sits within the Data protection negotiation guide—controller: processor—collection, which practitioners drafting or negotiating data protection clauses between a controller and a processor may find helpful. In brief UK data protection legislation aims to ensure information about living people (within the scope of...
The impact of the UK GDPR on M& A transactions EU GDPR and UK GDPR Regulation ( EU) 2016/679, the EU’s General Data Protection Regulation ( EU GDPR), has applied directly and been fully enforceable across every EU Member State since 25 May 2018. It overhauled EU data protection rules and, in the UK, superseded the Data Protection Act 1998 ( DPA 1998) together with Directive 95/46/ EC (the Data Protection Directive). On 31 January 2020 the UK left EU membership and moved into an implementation period, during which EU law continued to govern. The EU GDPR framework continued to operate under UK law up to the close of that period (11 pm UK time on 31 December 2020) and still applies within the EEA. From the end of the implementation period, the UK General Data Protection Regulation, Assimilated Regulation ( EU) 2016/679 ( UK GDPR), has had...
Summary of the UK GDPR regime This Practice Note condenses the UK GDPR framework. For a higher-level primer on UK data protection, see Practice Note: Data protection law—new starter guide. The UK data protection law collection assembles key guidance on this regime and is a recommended first stop for research. For information on the EU’s General Data Protection Regulation, Regulation ( EU) 2016/679, see Practice Note: The EU’s General Data Protection Regulation ( EU GDPR). This Practice Note covers: principal legislation substantive scope territorial reach core concepts data protection principles legal bases for processing special category personal data criminal conviction and offence data individual rights accountability and governance security personal data breaches international transfers of personal data exemptions the Information Commissioner data protection fees ...
ARCHIVED: This Practice Note is archived and is no longer maintained. What does the Market Insights trend report cover? This Market Insights Trend Report reviews voluntary ethnicity pay gap disclosures, in order to analyse the approaches adopted for ethnicity pay gap reporting across a cohort of 245 FTSE 350 companies......
ARCHIVED: This archived Practice Note delivers this year’s annual round-up, spotlighting standout developments from 2017 and signalling what lies ahead in 2018. Covered topics include the scrapping of employment tribunal fees, compulsory gender pay gap disclosures, key ‘gig economy’ rulings on worker status, and the General Data Protection Regulation ( GDPR). It also outlines updates to Lexis Nexis content, sharing highlights from the last year and what to expect over the next twelve months... Reviewing 2017 Employment tribunals What happened? On 26 July 2017, the employment law landscape shifted markedly when the Supreme Court, in R (on the application of Unison) v Lord Chancellor [2017] IRLR 911, ruled that the Employment Tribunals and the Employment Appeal Tribunal Fees Order 2013 ( SI 2013/1893), in force since 29 July 2013, was unlawful ab initio (that is, from the outset). The court found the Fees Order: impeded access to...
This Practice Note examines the provisions of the Civil Jurisdiction and Judgments Act 1982 ( CJJA 1982) that resolve questions of international jurisdiction for employment proceedings commenced on or after 1 January 2021. For a visual summary, see: Determining jurisdiction in employment disputes (1 January 2021 onwards)—flowchart. For guidance where proceedings began on or before 31 December 2020, see: Practice Note: International jurisdiction—allocating employment cases between national courts and tribunals pre-1 January 2021 [ Archived] Determining jurisdiction in employment disputes (to IP completion day)—flowchart [ Archived] Background Where a common law claim is brought in the courts—such as a damages claim for breach of contract or to enforce post-termination restrictions (restrictive covenants)—jurisdiction is governed by the CJJA 1982 and the Civil Procedure Rules ( CPR). These rules apply to proceedings instituted on or after 1 January 2021 and replace Retained...
Certain types of benefits fall outside income tax. The key examples are payments into pension funds (see Practice Note: Pensions—general considerations for employment lawyers), retirement and death benefits, and shares provided under HMRC‑approved schemes (see Practice Note: Introduction to share ownership schemes). There are also a number of other, lesser, tax‑free benefits, including those set out below. HMRC guidance offers further detail on non‑taxable payments or benefits for employees... Accommodation Accommodation is exempt from tax where it is required for the role, is provided solely so the employee can perform his duties, or where structural alterations or repairs must be carried out to the premises. If an employee relocates with his job, up to £8,000 of relocation expenses can be provided tax‑free. For further information on relocation, see the drafting notes to our Precedent: Clauses—place of work, residence, mobility and...
The Share Incentives glossary This glossary gathers essential definitions for share incentives terminology and points to relevant resources. It is updated on an ongoing basis as we identify additional terms for inclusion, and currently covers the following: Accelerated vesting – Permits an employee to bring forward the standard vesting timetable under which they obtain access to share awards and/or shares. This commonly (though not always, and not exclusively) occurs on an ‘exit’ event. AIM – A securities market set up and operated by London Stock Exchange plc, launched on 19 June 1995. It enables smaller and medium-sized growth companies to float shares with lighter admission requirements and continuing obligations than the main regulated markets. Previously the Alternative Investment Market, it is now referred to simply as AIM. For further information on share scheme requirements and matters affecting an AIM-traded company, see...
Ways of accruing pension benefits Employees have several pension arrangements through which they can accumulate benefits. The principal options are: occupational pension schemes personal pension schemes employer-financed retirement benefits schemes ( EFRBS) master trusts (including the National Employment Savings Trust ( NEST) since October 2012) the state pension Employees may belong to, and pay into, more than one pension arrangement at the same time, for example the employer’s occupational pension scheme together with the employee’s own personal pension scheme......
This Practice Note sets out the landscape of corporate governance expectations concerning executive director pay reporting and shareholder voting, as articulated and applied by the principal proxy advisers serving institutional investors across the market. It summarises the respective positions advanced by the IA, Pensions UK, Glass Lewis and PIRC. It also signposts other sources, including the GC100 and Investor Group, the QCA and the AIC, for reference. Recent debate over directors’ remuneration Pay awarded to quoted company executive directors faces unprecedented scrutiny from shareholders, the media and politicians. Alongside legislation and corporate governance rules on executive pay, proxy advisers including the Investment Association ( IA), Pensions UK (formerly PLSA), Institutional Shareholder Services ( ISS), Glass Lewis, the Local Authority Pension Fund Forum ( LAPFF) and Pensions & Investment Research Consultants Ltd ( PIRC) issue their own detailed frameworks on executive...
STOP PRESS: Abolition of non-dom regime and remittance basis of taxation from 2025–26 From 6 April 2025, the Finance Act 2025 abolishes the remittance basis of taxation, replacing it with a regime centred on residence. The reforms introduce a new Foreign Income and Gains ( FIG) regime and adjust overseas workday relief. For more on these updates, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. As employees become increasingly globally mobile, employers may frequently need to navigate and comply with multiple legislative obligations across various jurisdictions. The taxation of an employee’s earnings is a key concern for both employer and employee and should be fully analysed and understood before any cross-border employment begins. Accordingly, this Practice Note highlights the main UK employment tax issues that may arise when: non- UK entities employ UK-based individuals UK entities employ non- UK...
Popular documents
When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
Discover more from LexisNexis
