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CORPORATE CRIME

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

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DISPUTE RESOLUTION

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

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DISPUTE RESOLUTION

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

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CORPORATE CRIME

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 NOTES

Traditionally, landfill dominated waste treatment in the UK, largely because past mineral extraction left plentiful suitable sites. Since the mid‑1990s, though, practice has shifted as the climate implications of waste management have been recognised and legislation has made landfill less appealing. These shifts have, in turn, encouraged the growth of waste to energy plants, which take waste and convert it into usable energy. Outputs include electricity and heat, alongside commodities such as transport fuels or natural gas. Many new facilities are being developed with energy generation, as well as waste management, as a central part of their role. Each year the UK produces substantial volumes of waste. Government data indicates the UK generated around 32.6 million tonnes of commercial and industrial waste in 2023, down from 40.4 million tonnes in 2020. Household waste was over 25 million tonnes in 2023 compared with 27...

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PRACTICE NOTES

The applicable end-of-life vehicle legislation Key pieces of UK legislation include: End of Life Vehicle Regulations 2003, SI 2003/2635 ( ELVR 2003) End of Life Vehicles ( Producer Responsibility) Regulations 2005, SI 2005/263 ( ELVPRR 2005) These rules safeguard the environment by limiting hazardous substances and introducing measures to drive and encourage recycling. They also apply to cars (up to nine seats) and small vans (up to 3.5 tonnes), including parts manufactured for them. Knowing precisely when a vehicle is classed as an ELV is crucial, as producers and authorised treatment facilities ( ATFs) have defined obligations and registration requirements relating to ELV treatment. In particular, the ELVPRR 2005 regulate producer responsibility for setting up collection systems to take back ELVs and the arrangements for achieving the required re-use, recycling, and recovery targets. Under the Environmental Permitting Regulations 2016 ( EPR 2016), ATFs must...

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PRACTICE NOTES

EU Emissions Trading System ( ETS) Following the close of the Brexit transition on 31 December 2020 ( IP completion day), the UK ceased participation in the EU’s Emissions Trading System ( ETS). The EU ETS aims to cap overall emissions of specified greenhouse gases ( GHG) from factories, power stations and other covered installations via a cap-and-trade allowance market. It began with Phase I in 2005 and is established by Directive 2003/87/ EC, as later amended by Directive 2009/29/ EC. Phase III started in January 2013 and concluded in 2020, with Phase IV spanning 2021–30. For more details on the EU ETS and carbon trading, see Practice Notes: EU Emissions Trading System ( ETS) Phase IV— Directive 2003/87/ EC EU Emissions trading system—outline EU Emissions Trading System ( ETS) for aviation EU Emissions Trading System ( ETS) for maritime transport EU Emissions Trading System ( ETS) for buildings, road...

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PRACTICE NOTES

Since the Brexit transition ended on 31 December 2020 (the IP completion day), the UK formally ceased taking part in the European Union Emissions Trading System ( EU ETS) framework. The EU ETS aims to curb the overall volume of specified greenhouse gases ( GHGs) released by factories, power stations and other regulated sites within the system by operating an allowance market under a cap-and-trade model. It began with Phase I in 2005 and is founded on Directive 2003/87/ EC (as later revised by Directive 2009/29/ EC). Phase III of the EU ETS started in January 2013 and concluded in the year 2020. Phase IV spans the period 2021–30. For further information on the EU ETS and carbon trading, consult the following Practice Notes and materials: EU Emissions Trading System ( ETS) Phase IV— Directive 2003/87/ EC EU Emissions trading...

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PRACTICE NOTES

What is land remediation relief? ( LRR) LRR provides corporation tax relief on expenditure incurred in remediating contaminated land or in bringing derelict sites back into use. In 2009, the regime was broadened to address market failure by returning long-term derelict land to use, bringing such sites back into use. An incentive applies where land, whose development has been affected by various kinds of continuing dereliction, is brought back into productive use. The extension was intended to correct market failure by encouraging activity on sites blighted by ongoing dereliction. The relief was at risk of being discontinued after 2012; however, the 2012 Budget confirmed it would continue. The October 2024 HM Treasury Corporate Tax Roadmap, published alongside Autumn Budget 2024, notes the new Labour government’s commitment to a brownfield-first approach, prioritising the development of previously used land wherever possible. Given the time since the last review of LRR, and...

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PRACTICE NOTES

Key terms Expressions such as ‘responsible/sustainable business’, ‘corporate responsibility’ ( CR), ‘corporate social responsibility’ ( CSR), and ‘environmental, social, governance’ ( ESG) appear widely in multiple settings among companies, advisers and legal practitioners across sectors. Yet, broadly, they all signal an enterprise acting responsibly within its everyday operations, as part of its day-to-day activities. An increasing number of businesses recognise that meeting national, state and local rules alone may no longer adequately shield them from legal, regulatory or reputational exposure, and that missing the escalating expectations in this sphere can carry significant financial consequences. In this note, we adopt ‘sustainable business’ as the overarching label for consistency. For further terminology, see Precedent: Sustainability glossary terms ( The Chancery Lane Project). What is ‘sustainability’? The word ‘sustainability’ often sits alongside phrases such as ‘environmental sustainability’ or green business in common discussion. Although there is no single, settled...

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PRACTICE NOTES

Companies operating in the UK may be required to report on environmental matters in accordance with: The Companies Act 2006 ( CA 2006), notably within directors’ and strategic reports that cover environmental issues, greenhouse gases, energy and carbon, together with non-financial reporting statements. CA 2006 obligations have broadened as successive regulations have been introduced in this area, all of which are set out below. For more information, see: The directors’ report ( CA 2006)—mandatory greenhouse gas reporting and energy and carbon reporting The strategic report ( CA 2006)—duty to report on environmental matters Mandatory Section 172 statement Task Force on Climate-related Financial Disclosure ( TCFD) implementation in the UK, which differs by entity type. For more...

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PRACTICE NOTES

What is combined heat and power? Combined Heat and Power ( CHP) is a method of supplying both heat and electricity to a building or industrial operation. It delivers heat and power at the same time from a single process. Although systems have commonly been gas-fired, this need not always be the case. In a conventional setup, fuel is burned to generate heat that is circulated through a building. Separately, electricity is produced at a power station, typically by burning fuel to create steam that drives turbines. The excess heat from electricity generation is usually rejected, squandering useful energy. CHP instead uses fuel (often gas) to produce electricity while capturing the associated waste heat to warm a building or support a process. The electricity can be consumed on site or exported to the grid. There are practical considerations: CHP units can be louder than standard boilers, and...

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PRACTICE NOTES

Introduction Climate change describes prolonged shifts in global temperatures and weather patterns. These may occur naturally, for example through changes in the solar cycle. Since the 1800s, however, human activity has been the principal driver of climate change, chiefly through burning fossil fuels such as coal, oil and gas. Their combustion releases carbon dioxide ( CO2) and methane ( CH4), which trap heat in the atmosphere and are commonly called greenhouse gas ( GHG) emissions. Clearing land and forests also releases CO2 that would otherwise remain stored in trees and soils. Energy, industry, transport, buildings, agriculture and land use are among the largest GHG sources. Rising global temperatures are bringing more extreme weather, including heatwaves, drought, and increasingly intense, devastating storms, occurring more often. In turn, these lead to water scarcity, severe fires, melting polar ice and flooding. The impacts are felt by people and nature at...

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PRACTICE NOTES

What is the climate change agreement scheme? The CCA scheme enables eligible facilities to benefit from a reduced rate on the Climate Change Levy ( CCL). Refer to Practice Note: Climate change levy. CCAs are voluntary arrangements under which an eligible energy‑intensive facility can obtain up to a 90% cut in CCL, and a 100% reduction for energy used in specified energy‑intensive (metallurgical and mineralogical) industrial processes, provided it signs up to energy efficiency targets agreed with government. “ CCA” is defined in Schedule 6, paragraphs 46–48 of the Finance Act 2000 ( FA 2000). The scheme operates through a two‑tiered structure: Umbrella agreements — the Department for Energy Security and Net Zero ( DESNZ) and industry sectors negotiate umbrella terms. The agreement is then held between the sector or trade association and the administrator, and sets out sector commitments, obligations and...

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PRACTICE NOTES

This Practice Note summarises the mandatory climate-related disclosures applicable to UK financial institutions and the intention to extend sustainability reporting in the UK under IFRS S1 and S2. What are the current UK requirements? In the UK, climate-related disclosures are already compulsory through corporate legislation, alongside distinct Financial Conduct Authority ( FCA) rules for certain listed issuers and financial services firms. The FCA has additionally set out some sector- and product-specific disclosure expectations. The government is reviewing the UK climate disclosure frameworks and, on 25 June 2025, issued the following consultations: a Department for Business and Trade consultation on draft UK Sustainability Reporting Standards ( UK SRS), to incorporate the ISSB’s IFRS S1 and IFRS S2 into UK law a Department for Business and Trade consultation on proposals for stronger regulatory oversight of third-party assurance over...

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PRACTICE NOTES

Background Nuclear power has been generated for commercial purposes in the UK since the 1950s, arising from a strategic requirement to develop a nuclear deterrent. The UK presently operates 15 reactors; three no longer produce electricity — Hunterston B, Hinkley Point B and Dungeness B — and have entered defuelling, the final operational step before decommissioning begins (for further details on stations in service, see: Operational power stations). Nuclear energy currently supplies around 15% of the UK’s electricity. While most of the existing nuclear fleet is due to close by 2030, the government nonetheless intends to raise the output of nuclear power......

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PRACTICE NOTES

Regulatory oversight of the UK civil nuclear sector is divided among a number of authorities, mirroring the split between the baseline obligations that apply to all electricity producers and the extra responsibilities that stem from the distinctive nature of nuclear generation. In 2014, nuclear-specific oversight was markedly brought together through the establishment of the Office for Nuclear Regulation ( ONR), which replaced several predecessor bodies that had overseen different facets of the industry. Alongside these, other government entities, though without broad regulatory or supervisory remits, carry out targeted enabling and decision-making roles and therefore exert significant influence within the UK civil nuclear landscape. For details on the codes and industry organisations relevant to the nuclear field, and for a single compiled list of the principal bodies, see Practice Note: Industry Bodies and Codes— Nuclear Energy. What is the impact of Brexit on the UK civil...

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PRACTICE NOTES

What is the impact of Brexit on the UK Nuclear Sector? On 31 January 2020, the UK formally left the EU. From that date, a transition/implementation period began, during which the EU largely continued to treat the UK as if it were still a Member State for many purposes. Departure from the EU also entailed leaving the Euratom Community. At 11 pm ( GMT) on 31 December 2020, the transition came to an end. That moment, referred to in UK law as ‘ IP completion day’, brought key transitional measures to a close and saw significant changes take effect across the UK’s legal framework. Any changes relevant to this content are outlined below. On 24 December 2020, the UK government confirmed agreement of the EU– UK Trade and Co-operation Agreement ( TCA). This is supported by a series of related...

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PRACTICE NOTES

For detailed commentary on the regulation, consenting and incentivisation of the net zero energy transition under the laws of England and Wales, see also: Collinson and Hockman on Energy Law: Regulating, Consenting and Incentivising the Energy Transition. The textbook supplies thorough analysis of matters addressed in this Practice Note. This Practice Note presents an outline of the law and policy concerning carbon capture usage and storage ( CCUS) in the UK. It examines: what CCUS entails and the principal categories of technologies it covers the main drivers, barriers and risks associated with deploying CCUS the progress of CCUS clusters within the UK current and past government policy and legislative developments to boost CCUS deployment, including creating business models to introduce an incentive mechanism for CCUS projects policy progress on repurposing existing oil and gas assets for CCUS...

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PRACTICE NOTES

For comprehensive analysis of the regulation, consenting and incentivisation of the net zero energy transition under the laws of England and Wales, see also: Collinson and Hockman on Energy Law: Regulating, Consenting and Incentivising the Energy Transition. That textbook offers an in-depth exploration of matters addressed in this Practice Note. What is carbon capture, usage and storage ( CCUS)? The term CCUS is sometimes described as ‘carbon capture and storage’ ( CCS); broadly, CCS represents a narrower subset within the same sector. CCS describes a range of processes that capture and store CO 2 emissions from industrial activities......

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PRACTICE NOTES

Introduction When moving hazardous goods, various international requirements must be observed relating to how consignments are packaged, labelled and transported, including how items are prepared, marked and moved. There are also mandatory training obligations for everyone engaged in the transport chain and involved in carriage. These requirements span the UN Model Regulations, pan- European accords, EU directives and regulations, with matching domestic statutes that transpose and implement the international framework. Provisions differ depending on whether consignments travel by road, rail, sea or air, as appropriate. Where only limited quantities are sent, the regime can be less stringent and more flexible. The core idea is a set of shared, cross-border rules and regulations across nations, establishing common standards for carrying dangerous goods. A principal UK measure is the Carriage of Dangerous Goods and Use of Transportable Pressure Equipment Regulations 2009, SI 2009/1348 (as amended) (the CDG...

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PRACTICE NOTES

ARCHIVED: This Practice Note has been archived and is not maintained. At 11 pm ( GMT) on 31 December 2020, the Brexit transition/implementation period, entered into following the UK’s withdrawal from the EU, concluded. In UK legislation this moment is called ‘ IP completion day’. From that point, core transitional measures ceased and substantial changes started to apply across the UK’s legal regime. EU Emissions Trading System The EU Emissions Trading System ( EU ETS) operates on a cap-and-trade basis and is the world’s largest emissions trading scheme by trading volume. A ceiling is set in advance on the overall quantity of certain specified greenhouse gases that sources in the scheme, such as factories, power stations and other installations, may emit under the system. Inside this cap, businesses are allocated emission allowances, which they may buy from or sell to each other as and when...

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PRACTICE NOTES

ARCHIVED: This Practice Note is archived and not maintained. Brexit: at 11 pm ( GMT) on 31 December 2020, the transition/implementation period following the UK’s withdrawal from the EU came to an end. At that point (referred to in UK law as ‘ IP completion day’), key transitional arrangements ceased and significant changes began across the UK’s legal regime. Carbon budgets The Climate Change Act 2008 established a legally binding aim for the UK to cut greenhouse gas ( GHG) emissions by 80% against 1990 levels by 2050. To support progress towards the 2050 objective, carbon budgets are set for five-year periods. See Practice Note: Climate change—emissions targets, carbon budgets and net zero. Percentage reduction below the 1990 base year: 1st carbon budget (2008–12): 23% 2nd carbon budget (2013–17): 29% 3rd carbon budget (2018–22): 35% by 2020 4th carbon budget...

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PRACTICE NOTES

What is the UK CBAM? The UK CBAM is a forthcoming charge, scheduled by the UK government for implementation on 1 January 2027, applied to the carbon both released and embedded in imports into the UK of specified ‘products’ (set out by a list of commodity codes) whose production is highly carbon‑emission intensive. In this context, ‘products’ are goods, articles or substances manufactured or refined for sale. Products can be raw materials, energy (such as electricity or heat), component parts, or finished goods. Certain products brought into the UK from countries with a lower, or no, ‘carbon price’ will be required to pay the charge. The liability imposed by the UK CBAM will depend on the greenhouse gas ( GHG) emissions intensity embodied in the imported products and the gap between the carbon price applied in the country of origin (if any) and the carbon price that...

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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

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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...

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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 ...

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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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