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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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Declaration of a director's interests Any director who, whether directly or indirectly, has an interest in either of the following must, subject to limited exceptions, disclose to the other directors the nature and extent of that interest in line with the Companies Act 2006 ( CA 2006): a proposed transaction or arrangement with the company of which they are a director; or a transaction or arrangement already entered into by the company of which they are a director. For more detail, refer to the comprehensive Practice Note: Declaration of a director's interests—the statutory provisions. For practical help in determining precisely when an interest requires disclosure, see Flowcharts: Declaration of a director's interests—proposed transaction or arrangement and Declaration of a director's interests—existing transaction or arrangement. Some or all of the statutory rules on declaring a director's interests could also potentially extend to other companies and entities of various types;...
General duties of directors The Companies Act 2006 ( CA 2006) sets out many, though not every, obligations placed upon directors under case law and principles of equity......
The Companies Act 2006 ( CA 2006) Under the Companies Act 2006 ( CA 2006), any payment by a company to a director for loss of office that is linked to the transfer of the whole or any part of the company’s undertaking or assets must be sanctioned by the company’s members. Such director‑related arrangements demand shareholder consent because they are seen as especially susceptible to misuse. How these approval requirements sit alongside the wider statutory duties owed by directors is considered in Practice Note: Directors' duties—scope, nature, interpretation and application. Among those general statutory duties is the obligation on a director to notify the board whenever they have, whether directly or indirectly, an interest in a proposed transaction or arrangement with the company of which they are a director, and to disclose to the other directors the nature and extent of that...
This Practice Note This Practice Note reviews the derogations and exceptions relating to the Working Time Regulations 1998 ( WTR 1998), SI 1998/1833, which may, in practice, provide an employer with a defence to a working time claim... Roles with unmeasured working time (sometimes described as the managing executive exception), potentially covering managing executives or others with autonomous decision-making powers, family workers, and some workers officiating at religious ceremonies, where certain working time rights do not apply. Special case exemptions: workers a long way from home (including offshore workers), security or surveillance work, situations requiring continuity of service, a foreseeable surge of activity, accidents and ‘acts of god’, and certain railway workers. The exemption for particular shift workers and the requirement for compensatory rest and adequate rest when an exemption applies. The use of workforce or collective...
Under the UK GDPR, some organisations must designate a person to serve as their data protection officer ( DPO). This Practice Note explains when a DPO must be appointed to meet UK GDPR requirements and weighs the advantages and disadvantages of a voluntary appointment. It also examines who ought to be the organisation’s DPO, the DPO’s functions, and potential conflicts of interest. It should be read alongside: DPO appointment decision tree. For further detail on governance and accountability under the UK GDPR, see Practice Note: The UK General Data Protection Regulation ( UK GDPR)— Accountability and governance. It is grounded in the UK GDPR, guidance from the Information Commissioner’s Office ( ICO) and DPO guidelines released by the Article 29 Data Protection Working Party and later endorsed by the European Data Protection Board ( EDPB) ( EDPB guidance on DPOs). Although the EDPB...
This Practice Note provides an overview of the UK’s Data Protection Act 2018 ( DPA 2018). For a broader primer on data protection law in the UK, see Practice Note: Data protection law—new starter guide. The UK data protection law collection brings together wider guidance and is a suggested first port of call for research. In brief In summary, the DPA 2018 currently governs: the processing of personal data within the UK GDPR framework, complementing the core rules laid down in the United Kingdom General Data Protection Regulation, Assimilated Regulation ( EU) 2016/679 ( UK GDPR), with extra measures covering: lawful basis for processing processing on the basis of relevant international law processing special categories of personal data and criminal offence data ...
On 19 June 2025, the Data ( Use and Access) Act 2025 ( DUAA 2025) gained Royal Assent. It updates elements of Assimilated Regulation ( EU) 2016/679, the UK General Data Protection Regulation ( UK GDPR), the Data Protection Act 2018 ( DPA 2018), and the Privacy and Electronic Communications ( EC Directive) Regulations 2003, SI 2003/2426. This Practice Note sets out what the changes mean for UK employers and outlines the staged roll-out of DUAA 2025. DUAA 2025 brings useful clarity to the UK data protection framework and introduces greater flexibility across several aspects. Where organisations already follow UK data protection requirements, only limited adjustments to employment procedures should be needed. For broader guidance on workplace data protection, see Practice Notes: The UK GDPR and DPA 2018: key data protection issues for employment lawyers and The UK GDPR and DPA 2018: lawful...
Labour and employment— Cyprus— Q& A guide [ Archived, 2016 edition] The Cyprus international employment law guide is arranged in a Q& A format. The key questions appear below. Please note this is the 2016 edition. The 2019 edition does not contain an updated guide for this jurisdiction. No revised Cyprus chapter appears in the 2019 edition. You can access the guide using the hyperlink immediately beneath. The guide considers the following questions: This material remains archived from 2016. The questions raised in the guide Legislation and agencies What are the principal statutes and rules governing employment? Is there legislation outlawing discrimination or harassment at work? If so, which categories are covered by the law? Which main government bodies or other entities enforce employment statutes and regulations? Worker representation Is there legislation requiring or permitting the creation of a workers’ council or workers’ committee in the...
This Practice Note explores issues in multi-jurisdictional outsourcing, covering both offshore and nearshore models. Outsourced service delivery is a well‑established approach across most developed markets and is growing in developing economies. It examines matters specific to multinational or offshore arrangements, including: Initial considerations Deal structures Payment and invoicing Benchmarking Governing law Forum for resolving disputes Jurisdiction Operational issues Data protection Personnel Tax considerations Corruption, slavery and ethical issues Termination For an outsourcing contract designed for international use, see Precedent: Outsourcing agreement—long form. See also Precedent: Offshore IT outsourcing—training materials. For broader guidance on cross-border contracting, see International contracts—overview. For country-specific insight, see Doing business in key global jurisdictions—overview and Lexology Panoramic: Outsourcing. Initial considerations The expansion of international outsourcing has been enabled by suppliers building credible regional delivery centres that provide...
Temporary changes to Statutory Sick Pay ( SSP) During the coronavirus ( COVID-19) pandemic, the government brought in several temporary measures governing access to Statutory Sick Pay ( SSP) and the underlying SSP rules. Following the decision to lift coronavirus restrictions in 2022—and, in particular, the publication of the plan for living with COVID-19 on 21 February 2022—those measures have been rolled back. The temporary SSP changes introduced during the pandemic, together with a brief summary of how they were withdrawn, are set out below: Individuals who self-isolated or were required to shield at various times due to coronavirus could be treated as incapable of work and, therefore, entitled to SSP (see: SSP entitlement extended to those who self-isolate below). These deeming provisions were revoked by the Statutory Sick Pay ( General) ( Coronavirus Amendment) Regulations 2022, SI 2022/380, with effect from 25 March 2022 (see: LNB News...
ARCHIVED: The Coronavirus ( COVID-19) pandemic created significant challenges for employers engaged in pension schemes. This archived Practice Note explains the effects of coronavirus on employers participating in pension schemes, including their automatic enrolment duties and the stance taken by the Pensions Regulator. It also summarises government measures introduced to ease pensions-related pressures (for example, the Coronavirus Job Retention Scheme ( CJRS), the Corporate Insolvency and Governance Act 2020 and the Kickstart Scheme), alongside the pensions implications of emergency volunteering leave ( EVL) and employers’ obligation to initiate claims following the deaths of certain keyworkers under the NHS and Social Care Coronavirus Life Assurance Scheme 2020. It is not maintained. The Pensions Regulator’s general approach The Pensions Regulator ( TPR) adopted a proportionate, risk‑based stance to its enforcement decisions, aiming to help employers restore compliance while protecting both employers and savers. In line with this...
ARCHIVED: This archived Practice Note, which reviews the tax measures introduced by the government in response to the coronavirus pandemic and other tax steps of particular relevance, is not updated and is provided for background information only The government introduced a series of measures in response to the coronavirus ( COVID-19) crisis, either specific to the UK tax regime or administered by HMRC. HMRC also published a business support finder tool to help businesses and the self-employed swiftly identify what financial assistance was available. See: Find coronavirus support for your business. For ease of use, this Practice Note is divided into: EMPLOYMENT SELF- EMPLOYMENT TRADING LOSSES VAT STAMP TAXES INTERNATIONAL TAXES MANAGEMENT AND LITIGATION INCENTIVISED...
UPDATE (22/2/22): Following the Prime Minister’s statement on 21 February 2022, the Cabinet Office has released the government’s COVID-19 Response: Living with COVID-19, setting out the plan to remove the remaining domestic legal coronavirus ( COVID-19) restrictions in England from 24 February 2022. For more information, see: LNB News 22/02/2022 8 and News Analysis: Coronavirus ( COVID-19)— How should employers respond to the scrapping of self-isolation rules? For the position from 24 February, refer to Practice Note: Living with coronavirus ( COVID-19) in the workplace from 24 February 2022 [ Archived]. This Practice Note is archived and no longer maintained. It captures the approach under the Cabinet Office COVID-19 Response: Autumn and Winter Plan 2021 and the guidance on staying safe and helping to reduce transmission prior to the 24 February 2022 changes. For details of the position from 24 February 2022, see Practice Note: Living with...
UPDATE (30/11/21): On 27 November 2021, the Prime Minister outlined new, temporary steps following the identification of Omicron cases in the UK. Travel restrictions now affect arrivals from Southern Africa, with several nations added to the red list. Moreover, from 30 November all international arrivals—regardless of where they have travelled from—must take a Day 2 PCR test and self-isolate until a negative result is received. For further details, see Practice Note: Coronavirus ( COVID-19)—sickness and other absence [ Archived]. Measures to limit the spread within the UK from 30 November include: Face coverings are mandatory in shops and in other venues such as banks, post offices and hairdressers, and on public transport (but not in hospitality), under the Health Protection ( Coronavirus, Wearing of Face Coverings) ( England) Regulations 2021, SI 2021/1340. All contacts of suspected Omicron cases must self-isolate for ten days,...
UPDATE (22/2/22): Following the Prime Minister’s 21 February 2022 announcement, the Cabinet Office has issued the government’s COVID-19 Response: Living with COVID-19, outlining the intention to lift the remaining domestic coronavirus ( COVID-19) legal restrictions in England from 24 February 2022. For details, see: LNB News 22/02/2022 8 and News Analysis: Coronavirus ( COVID-19)— How should employers respond to the scrapping of self-isolation rules? This Practice Note has been archived and is no longer updated. It captures the position under the COVID-19 Response: Autumn and Winter Plan 2021 and Cabinet Office advice on staying safe and limiting transmission between 30 November 2021 and 23 February 2022. For the approach from 24 February 2022, refer to Practice Note: Living with coronavirus ( COVID-19) in the workplace from 24 February 2022 [ Archived]. See also...
ARCHIVED: This Practice Note has been archived and is not maintained. Amid the coronavirus ( COVID-19) emergency, the government introduced a range of measures connected to the UK tax framework. For further information, see Practice Note: Coronavirus ( COVID-19)—tax implications [ Archived]. This Practice Note gives a high-level overview of how the pandemic influenced existing tax-advantaged share schemes and triggered updates to HMRC guidance and legislation. It also examines how companies approached underwater share options and performance conditions rendered unsuitable by the ensuing economic environment. These points are relevant to all share plans. The coronavirus job retention scheme ( CJRS) and the Job Support Scheme ( JSS) The Coronavirus Job Retention Scheme ( CJRS), first announced on 20 March 2020, supported UK employers with grants enabling them to continue paying up to 80% of salary not worked (capped at £2,500 per employee per month) for staff placed on...
ARCHIVED : This Practice Note has been archived and is not maintained. The government set out a series of actions in response to the coronavirus ( COVID-19) emergency. For more information, see the following Practice Notes: Coronavirus ( COVID-19)—tax implications [ Archived] Coronavirus ( COVID-19)—key issues for Corporate lawyers This Practice Note offers a high-level overview of how the coronavirus situation affected executive remuneration and monitors updates issued by the government and the principal institutional investor organisations. For wider coverage of the impact on share plans, refer to Practice Note: Coronavirus ( COVID-19) impact on share schemes. For broader background on the leading institutional investor bodies, see Practice Notes: Directors’ remuneration—institutional investor guidelines and Comparison of UK Corporate Governance remuneration principles. The coronavirus job retention scheme and the Job Support Scheme ( JSS) The Coronavirus Job Retention Scheme ( CJRS), first announced on 20 March 2020,...
Practice Note This Practice Note outlines what a company within DTR 7.2 of the Disclosure Guidance and Transparency Rules ( DTR) must do to include a corporate governance statement in its annual financial report. It also examines the obligations under the UK Listing Rules ( UKLR) and the UK Corporate Governance Code ( UKCG Code) to provide corporate governance disclosures in the annual financial report. A company caught by DTR 7.2 must place a corporate governance statement in its directors’ report (which forms part of the annual financial report) and, where relevant, refer to the corporate governance code to which it is subject or that it has chosen to apply voluntarily. Under the UKLR, companies with equity shares listed in the equity shares (commercial companies) category (also referred to as the commercial companies category) and those with equity shares listed in the...
This Practice Note summarises key UK legislative, regulatory and voluntary best practice resources on corporate social responsibility ( CSR), environmental, social and governance ( ESG), human rights reporting and related company initiatives. It also highlights core EU regimes that require sustainability and ESG disclosures. ESG and sustainability collection We have curated an ESG and sustainability collection to assist practitioners advising organisations on ESG and sustainability, bringing together content from several Lexis+® UK Practice Areas (subscription required). For more details, see: ESG and sustainability collection. Board briefing notes We have additionally prepared briefing notes for the board of a quoted company and for the board of an unquoted company (including an AIM company), summarising the key environmental reporting duties applicable to the business: Board briefing note—environmental reporting—quoted companies Board briefing note—environmental reporting—unquoted companies Defining CSR and ESG Corporate social responsibility ( CSR)—also called corporate...
ARCHIVED: This Practice Note has been archived and is no longer maintained. This note reviews matters concerning holiday rights and holiday pay during the Coronavirus ( COVID-19) pandemic. It: Recaps the framework under the Working Time Regulations 1998 ( WTR 1998), SI 1998/1833, on entitlement to annual leave and associated pay, as background for assessing these issues. Outlines relevant guidance from the Department for Business, Energy & Industrial Strategy ( BEIS), HMRC and Acas. Examines, in the specific pandemic context of holiday and holiday pay: the method for calculating holiday pay; whether employers may direct staff when to take leave, handle leave requests and cancellations, and whether an employer can revoke booked leave or require leave at set times; changes to WTR 1998...
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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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