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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:
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Practice Note This Practice Note highlights the principal risks when exiting an outsourcing arrangement, and covers specifying exit services, setting the duration and exit period, duties to co-operate and to supply information for any re-tendering process, treatment of personnel, know-how, intellectual property rights, transfer of assets and contracts, the exit plan and its costs, and steps to take where a contract lacks exit provisions. One constant of any outsourcing deal is that it will finish. Without anticipating failure, outsourcing agreements should be designed to ensure an orderly transition to the next phase following termination (whether for convenience or arising from a default), or upon their scheduled expiry date, so the handover is managed, predictable, and aligned with agreed responsibilities. Articulating the exit process within the outsourcing contract is critical. Moreover, the customer must hold the supplier to its contractual duties to plan for exit during the term so...
STOP PRESS: The Data ( Use and Access) Act 2025 ( Commencement No 6 and Transitional and Saving Provisions) Regulations 2026, SI 2026/82 bring the remaining provisions of the Data ( Use and Access) Act 2025 ( DUAA 2025) into effect and operation. Measures concerning subject access requests, legitimate interests, purpose limitation, automated decision-making, international transfers and enforcement are in force and take effect from 5 February 2026, while those on penalty notices and complaints come into force from 19 June 2026, respectively. For further details, see Practice Note: Data ( Use and Access) Act 2025—employment implications. This Practice Note will be updated shortly to reflect these changes. It examines the key employment law issues that may arise when drafting and negotiating outsourcing arrangements, with particular focus on the application of the Transfer of Undertakings ( Protection of Employment) Regulations 2006 ( TUPE), SI...
Formed under the Limited Liability Partnerships Act 2000 ( LLPA 2000), a limited liability partnership ( LLP) is a corporate body. For LLPs, most of the law derives from company law adapted for LLPs, rather than from partnership law (see Practice Note: The nature of a limited liability partnership and its legal framework). An LLP’s ongoing duties on filings and its trading disclosure obligations are prescribed in the LLPA 2000 and in the Companies Act 2006 ( CA 2006), as statutes modified and applied through statutory instruments......
Offshore employment intermediaries—income tax provisions This Practice Note sets out the income tax rules relevant to offshore employment intermediaries. It includes an outline of the position before and after the amendments brought in by the Finance Act 2014 ( FA 2014), together with practical points to consider. The offshore employment intermediaries regime applies where an offshore intermediary entity is used to arrange the provision of services by UK workers. The rules are primarily designed to ensure that employment taxes— National Insurance contributions ( NICs)—are accounted for when offshore employers engage UK workers who ultimately perform work for companies based in the UK. For the treatment of onshore employment intermediaries, see Practice Notes: Onshore employment intermediaries—income tax provisions and Onshore employment intermediaries—key practical considerations......
The large and public client off-payroll regime This regime generally applies where a public authority or a private sector organisation (other than one that is small or lacks a UK connection) engages a worker via an intermediary, such as a personal service company ( PSC), and where, ignoring that intermediary, the link between the individual and the end client would be one of employment. The large and public client off-payroll regime places the duty to decide if IR35 is applicable on the end client. If the regime applies, the obligation to withhold income tax and National Insurance contributions ( NICs) falls on the fee-payer, meaning the party nearest to the PSC in the contractual chain—this could be the end client where it contracts directly with the PSC, or another intermediary in more complex supply chains. This allocation of...
A clear, accessible health and safety framework helps an organisation manage it effectively and efficiently. Certain aspects, such as assessing and controlling risks in the workplace, are required by law. An organisation should therefore: define its overarching principles and aims for ensuring the health and safety of key stakeholders—what it seeks to achieve (see subtopic: Health and safety policy) pinpoint key personnel and secure their input carry out a risk assessment develop a justified action plan explaining what the organisation needs and why (see Practice Note: How to formulate a health and safety plan) put the plan into practice review the plan This Practice Note outlines how to conduct a health and safety risk assessment in an office-based setting. Other sector- or workplace-specific matters may arise in different environments. For details of regulatory...
Health and Safety at This table sets out an overview of the principal legislation relevant to health and safety in an office-based environment. Additional sector- or workplace-specific obligations may apply in other working contexts. The table shows how these requirements apply according to the organisation’s nature and size. Organisation trading as a sole practice, partnership or LLP (5+ employees) Organisation trading as a sole practice, partnership or LLP (fewer than 5 employees) Organisation trading as a sole practice, partnership or LLP (no employees) Organisation operating as a limited company (5+ employees) Organisation operating as a limited company (fewer than 5 employees) Organisation operating as a limited company (no employees) Organisation where employees are represented by a trade union......
This Practice Note outlines the principal issues for employers and employees to consider when making or accepting an offer of employment. Although both may focus on similar matters (eg ensuring the offer terms are correctly captured), their interests can diverge. The conclusion of this note signposts areas that are commonly of particular concern to each side. For more detailed guidance on discrimination considerations and other matters that may arise during the recruitment process, including competition law considerations, see Practice Note: Recruitment—methods, discrimination and other issues. For information on data protection issues in recruitment, see Practice Note: Recruitment and selection—data protection issues. Form of the offer An offer of employment can be made orally or in writing, but committing it to writing is advisable to remove uncertainty about its terms. If made orally, there is a risk that not all terms are fully...
The Employment Rights Act 1996 ( ERA 1996) permits employee trustees of an occupational pension scheme, or directors of trustee companies, to take reasonable paid time away during working hours to carry out their trustee functions, including attending appropriate training. For further information, see: Time off for pension scheme trustees, below. It also grants a right not to be subjected to any detriment by the employer for acting as a trustee of the employer’s scheme (see Trustee protection from detriment, below) and safeguards them from dismissal because they are a trustee of the employer’s scheme, or for fulfilling their trustee duties (see: Trustee protection from dismissal, below). For a sample policy allowing time off for an employee who is a pension scheme trustee, see Precedent: Policy—time off for pension scheme trustees. For guidance on the general right to time off for public duties, see...
This Practice Note reviews the present question and answer procedure in equality claims, namely discrimination, harassment, victimisation and equal pay claims. Impact of the removal of the statutory question and answer procedure Until 6 April 2014, section 138 of the Equality Act 2010 ( Eq A 2010) set out a statutory route (commonly called the discrimination questionnaire) enabling an individual to obtain information from someone they believed had: discriminated against, harassed or victimised that individual, or failed, in relation to that individual’s contractual terms, to comply with the equality of terms protections in Eq A 2010 From 6 April 2014, Eq A 2010, s 138 was repealed, save for claims concerning a contravention occurring before 6 April 2014. The Explanatory Notes to section 66 of the Enterprise and Regulatory Reform Act 2013 ( ERRA 2013) (which implemented the repeal of Eq A 2010, s 138) state that a...
Justification—the ‘justification defence’ This Practice Note explores the concept of justification—often termed the ‘justification defence’—within discrimination under the Equality Act 2010 ( Eq A 2010). It addresses what may amount to a proportionate means of achieving a legitimate aim. It assesses proportionality in cases of indirect discrimination ( Eq A 2010, s 19(2)(d)), including where the objective is to prevent discrimination linked to other protected characteristics. It reviews the notion of a provision, criterion or practice ( PCP) and considers issues arising in relation to direct and indirect age discrimination ( Eq A 2010, s 13(2)) and the Heyday case. In doing so, it evaluates objective justification, defence (no discrimination), the burden of proof, the approach a tribunal should adopt, and circumstances where discrimination rights come into conflict. This Practice Note includes references to case law of the Court of Justice of the...
This Practice Note This Practice Note considers the entitlement to notice for both employees and employers under the contract of employment, meaning the notice required to end the employment contract, whether spoken or written, and covers: the impact of statutory notice provisions on the minimum notice period the point at which the notice period starts matters concerning permanent health insurance ( PHI) withdrawing a termination notice longer notice being given by the employee lawfully dismissing without notice Under contract law, an employer may give notice of dismissal at any time unless the contract, expressly or by implication, provides otherwise. No breach occurs if the employee is allowed to work their notice or, where the contract permits, is paid in lieu of notice. That said, an employee whose contractual rights have not been infringed may still hold statutory...
In addition to cash pay, such as wages or salaries, many remuneration packages also contain non-cash elements, for example the provision of a car, health insurance or childcare. An employer may likewise settle particular costs on behalf of the employee, for instance a home landline, or utility bills. These non-cash earnings are commonly described as benefits-in-kind, or simply benefits. Non-cash earnings can be brought into charge to income tax on employment income under a range of provisions, including: the charge on earnings in section 62 of Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003)—if the benefit constitutes money's worth; specific provisions in ITEPA 2003, Part 7 relating to the provision of employment-related securities and securities options (see Practice Note: Employment-related securities—overview and the related Practice Notes); the disguised remuneration provisions in ITEPA 2003, Part 7A—which should be...
Understanding neurodiversity matters for both employers and employees when building a diverse, inclusive and supportive workplace. It is also key to ensuring an employer fulfils legal duties, for instance making reasonable adjustments for disabled candidates and workers. This Practice Note: Explains what neurodiversity and neurodivergence mean, including related conditions such as ADHD, autism, dyscalculia, dyslexia, dyspraxia and Tourette Syndrome Sets out the legal framework, covering obligations under the Equality Act 2010 ( Eq A 2010), the public sector equality duty, contractual considerations when altering terms and conditions of employment, and health and safety duties Examines practical measures to create a diverse and inclusive workplace, particularly within recruitment processes, through individual assessments, enabling remote working, providing training, and addressing conduct issues The concept of...
This Practice Note This Practice Note considers the duty under section 54 of the Modern Slavery Act 2015 requiring certain large commercial organisations to publish a modern slavery and human trafficking statement. It outlines the meaning of modern slavery, the scope of the section 54 obligation, recommended content for the statement, which organisations are caught, how the statement should be drafted, approved and made public, and the ramifications of failing to comply. It also points to the modern slavery statement registry and highlights anticipated legislative developments. Modern slavery remains widespread globally. In 2021, the International Labour Organisation ( ILO) estimated 28 million people were in forced labour worldwide. The UK government assessed that more than 10,000 potential victims of slavery were in the UK in 2020. The government addressed this continuing issue by passing the Modern Slavery Act 2015 ( MSA 2015). MSA 2015 is...
An organisation has an obligation to manage health and safety risks across its workplace in an effective, efficient manner. This Practice Note offers guidance on organising and securing health and safety at work. It addresses the requirements for office-based workplaces. Different working environments may attract additional, sector- or workplace-specific requirements. For information about regulatory requirements relevant to workplace safety, see Practice Note: Health and safety in the workplace—regulatory requirements. What are the organisation’s workplaces? The organisation’s own premises, including office space and any other areas from which it delivers its services. Other locations from which it provides services or goods, such as outreach or voluntary centres. Shared workspaces with other businesses; for example, serviced offices with communal reception, toilet and kitchen areas. In such circumstances, some communal protection measures may already be in place and/or the...
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMES This Practice Note covers business disposals that fall within the Transfer of Undertakings ( Protection of Employment) Regulations 2006, SI 2006/246 ( TUPE). For more detail on TUPE, refer to Practice Note: TUPE—an overview for pensions lawyers. Addressing Beckmann liabilities during a business sale is often intricate. Corporate lawyers considering these issues should engage a pensions specialist at the earliest opportunity. What are Beckmann liabilities? Before the Beckmann and Martin rulings, the commonly held view was that, on a business sale, none of the transferring employees’ contractual rights to pension benefits provided under an occupational pension scheme passed from the seller to the buyer......
Where the managed service company ( MSC) legislation applies Where the MSC rules bite, the MSC is regarded as making to the worker, and the worker as receiving, a payment or benefit that counts as earnings from employment for tax purposes. This Practice Note outlines how that deemed employment sum is worked out for income tax, and, in particular, how the worker’s attributable earnings are determined for National Insurance contributions ( NICs). For what amounts to an MSC and when the anti-avoidance provisions take effect for income tax and NICs, see Practice Note: Managed service companies and the anti-avoidance legislation. The attributable earnings figure for NICs is derived by applying the same income tax framework that is used to compute the deemed employment payment. Accordingly, references in this Practice Note to the deemed employment payment should be read as also covering...
This Practice Note sets out who employs a school’s teaching and non-teaching staff: the local authority ( LA), the governing body, or the trustee/proprietor. It also outlines the requirements when engaging head teachers, teachers and support staff, including recruitment and appointment, required qualifications, pay and conditions, appraisal, capability, conduct and discipline. It summarises the arrangements for appointing staff in faith schools (i.e. schools designated as having a religious character) and the specific protection from religious discrimination available to teachers in secular schools. It additionally addresses staff duties and responsibilities for safeguarding children... Who is the employer? The employer depends on the school’s category. The employer is: the LA for: community schools voluntary controlled schools community special schools ...
FORTHCOMING CHANGE : On 13 October 2025, the Ministry of Housing, Communities and Local Government ( MHCLG) opened a consultation on enhancements to the Local Government Pension Scheme ( LGPS) in England and Wales. Among other measures, it sets out a reset of Fair Deal protections, bringing the scheme into line with the 2013 Fair Deal guidance and phasing out the use of ‘broadly comparable’ pension schemes for future outsourcing, except in limited exceptional cases. Rather than relying on admission bodies, a new default ‘deemed employer’ approach would allow all staff compulsorily moved under TUPE to keep uninterrupted LGPS membership, with the original Fair Deal employer remaining accountable for pensions. These safeguards would roll forward through re-tenders and later transfers, protecting access for ‘protected transferees’ and, where the employer chooses, for new starters on the contract. For members currently in broadly...
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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 ]...
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