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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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ARCHIVED : This Practice Note is archived and is no longer being updated. For information on the US Foreign Corrupt Practices Act, see Practice Note: The US Foreign Corrupt Practices Act 1977 ( FCPA 1977) and Bribery Act 2010 ( BA 2010) comparison table. As organisations move into new markets to capture growth, caution is vital, as fresh opportunities also carry fresh challenges. Multinational companies, in particular, face exposure where a subsidiary, affiliate, employee, or agent engages in misconduct that breaches the US Foreign Corrupt Practices Act ( FCPA). The Department of Justice ( DOJ) and the Securities and Exchange Commission ( SEC) are prioritising FCPA enforcement and show no sign of easing their pursuit of FCPA actions. To prevent, detect, and remediate behaviour that may violate the FCPA, in-house counsel and compliance professionals should identify business areas at risk and understand the conduct the FCPA...
This Practice Note offers practical guidance on repayment investigations carried out by the UK’s Trade Remedies Authority ( TRA) in relation to anti-dumping duties and countervailing measures. Introduction Anti-dumping duties and countervailing measures are extra charges applied to imports of dumped and subsidised goods, respectively. These charges arise upon importation of the relevant dumped or subsidised products. After such duties are paid at the border, an importer may sometimes believe that the additional amounts were wrongly imposed. This Practice Note explains how an importer can seek an investigation into the repayment of anti-dumping duties or countervailing measures that were incorrectly levied. Legal basis for the repayment investigation The Taxation ( Cross-border Trade) Act provides for regulations enabling the TRA to determine whether repayment should be made of an anti-dumping duty, a countervailing duty, or interest paid in connection with those measures. The Act also...
The free trade comparator The comparator examines all free trade agreements that the UK is party to and that are currently in force. It contrasts the principal elements of those treaties insofar as they apply to trade in goods. In doing so, it sets out key information covering: the date of implementation whether goods can be traded free of duty which import and ......
This Practice Note offers practical guidance on the safety and security obligations when importing and exporting goods to and from the UK. Introduction Following Brexit, the UK is no longer within the EU safety and security zone. In response, the UK introduced border safety and security controls, phased in to minimise disruption to trade. The following controls apply: From 1 October 2021, all exports, unless exempt, must meet the relevant export requirements. Import and export declarations continue to be required for goods entering or leaving the UK when coming from, or destined for, non‑ EU countries. From 1 January 2021, movements from the UK to Northern Ireland require an entry summary declaration. From 31 January 2025, import requirements for goods arriving from the EU will take effect (originally planned for 1 July 2022 and then 31 October 2024, but deferred under a...
This Practice Note sets out practical guidance on the US’s initial measures to give effect to the broad terms of the United Kingdom– United States Economic Prosperity Deal ( UK– US EPD). It therefore outlines how amendments to tariffs affecting UK vehicles, aluminium and steel goods, and the aerospace sector are being implemented in practice, at this initial stage. Introduction Since President Trump assumed office in 2025, a wide range of tariffs has been introduced by the administration. In response to these duties, several countries have sought to negotiate bilateral trade arrangements aimed at lifting or lowering such charges. On 8 May 2025, the UK and the US announced agreement to conclude the UK– US EPD. As at 8 May 2025, however, the parties had agreed only the general terms of the UK– US EPD. Those overarching provisions would guide the...
This Practice Note sets out guidance on the newly unveiled United Kingdom- United States Economic Prosperity Deal ( UK- US EPD). It therefore explains the legal implications of the UK- US EPD, considers how it interacts with existing US tariff measures, and outlines the broad parameters for negotiating the ultimate UK- US EPD as these concern the principal facets of trade between the UK and the US. Introduction Since entering office in 2025, President Trump has brought in substantial duties on goods arriving in the US. He began with a 10% levy on all Chinese products, later lifting it stepwise until it hit 145%. He also raised tariffs on specified items entering the US from any country. In March 2025, a 25% import charge on steel and aluminium came into force. Similarly, from April 2025, every imported vehicle was subject to a 25% duty. In early April a...
This Practice Note offers practical guidance on technical barriers to trade ( TBT) within the UK‑ India Comprehensive Economic and Trade Agreement ( UK‑ India CETA). Introduction As a free trade pact, UK‑ India CETA not only covers duties on goods exchanged by the parties, it also tackles other elements necessary for trading in goods, or regarded as non‑tariff obstacles to trade. These include: rules of origin customs procedures and trade facilitation sanitary and phytosanitary measures trade remedies Chapter 7 deals with TBT. Its aim is to make trade easier by: removing unnecessary technical barriers to trade improving transparency enabling information exchange promoting cooperation Scope of TBT under the UK- India CETA The TBT provisions apply to the preparation, adoption and application of all technical regulations, standards and conformity assessment procedures of the central government that may affect trade in goods...
This Practice Note sets out practical guidance for exporters on how to claim preference under origin rules when trading pursuant to the UK and India Comprehensive Economic and Trade Agreement ( UK- India CETA). Introduction For consignments to access the preferential tariff relief available under the UK- India CETA, the product shipped must satisfy the origin criteria specified in the UK- India CETA. For further detail on the preferential measures applicable to goods under the UK- India CETA, see Practice Note: Trade in goods under the UK- India CETA. For an explanation of the origin criteria that goods must meet to secure that treatment, see Practice Note: Rules of origin under the UK- India CETA. Claiming preferential treatment for goods The UK and India must permit an importer to submit a claim for preferential tariff treatment, and any such claim must rely on applicable proof of origin as...
This Practice Note offers practical guidance on the use of trade remedies under the UK and India Comprehensive and Economic Trade Agreement ( UK‑ India CETA). In that context, it explains the application of anti‑dumping duties, countervailing measures and safeguard measures pursuant to the UK‑ India CETA. Introduction The UK‑ India CETA is a comprehensive free trade agreement. Accordingly, it covers more than trade in goods and extends to a range of other trade topics, such as: rules of origin. For guidance on the rules of origin under the UK‑ India CETA, see Practice Note: Rules of origin under the UK‑ India CETA. For guidance on claiming preferential tariff treatment, see Practice Note: How to claim preference under the UK‑ India CETA technical barriers to trade. For guidance on technical barriers to trade under the UK‑ India CETA, see Practice Note: Technical barriers to trade under the UK‑ India...
This Practice Note offers practical advice on goods trade under the United Kingdom– India Comprehensive Economic and Trade Agreement ( UK‑ India CETA). It sets out how goods from the other party are treated, and it details the tariff commitments undertaken by the parties within this agreement framework. The focus here is trade in goods. Introduction On 24 July 2025, the UK and India signed the UK‑ India CETA, after talks that started in January 2022. The UK‑ India CETA covers, among other topics, the following: trade in goods trade in services (with specific chapters on financial services, temporary movement of natural person and telecommunications) rules of origin trade remedies sanitary and phytosanitary measures, and technical barriers to trade In terms of trade in goods, the UK‑ India CETA contains important provisions that address the following matters: National...
This Practice Note offers clear, practical guidance on the rules of origin relevant to trade in goods concluded under the United Kingdom and India Comprehensive Economic and Trade Agreement ( UK- India CETA), as set out herein. Introduction Rules of Origin set out the criteria used to determine a good’s origin at the border. The UK- India CETA’s Rules of Origin are particularly significant for trade between the UK and India, because, in practice, only goods treated as originating in either territory qualify for preferential tariffs (mostly zero-rated). For further guidance on trade in goods under the UK- India CETA and the relevant tariff commitments, see Practice Note: Trade in goods under the UK- India CETA. Non-originating goods are subject to the tariff treatment typically provided for under the World Trade Organization ( WTO) framework, under which such goods normally attract the Most Favoured Nation ( MFN) rate...
This Practice Note offers practical direction on the temporary movement of natural persons within the Comprehensive Economic and Trade Agreement between the UK and India ( UK- India CETA). It addresses the short-term mobility of natural persons involved in delivering services under the UK- India CETA. Introduction The UK and India have made observations on trade in services generally, and on trade in financial services, under the UK- India CETA. For overarching guidance on services trade in the UK- India CETA, consult Practice Note: Trade in services under the UK- India CETA. For direction on financial services, see Practice Note: Trade in financial services in the UK- India CETA. This guidance focuses on the fourth mode of supplying a service: the movement of natural persons. It specifically concerns measures either party may implement that influence the temporary admission of a person into the...
This Practice Note offers practical guidance on the UK and India’s commitments on trade in financial services under the UK‑ India Comprehensive Economic and Trade Agreement ( UK‑ India CETA). As such, it covers National Treatment, Most Favoured Nation ( MFN), market access, specific commitments by each party, and transparency. Introduction Under the UK‑ India CETA, the parties undertook obligations across multiple trade areas, including trade in goods, services, trade remedies, sanitary and phytosanitary measures, and technical barriers to trade. The parties also adopted specific commitments on trade in services in general. For related guidance, see Practice Note: Trade in services under the UK‑ India CETA. However, those commitments do not apply to trade in financial services. Instead, the parties made very specific commitments on trade in financial services under chapter 9 of the UK‑ India CETA. Which financial services are covered by the UK- India...
This overview records developments on UK- EU Trade Cooperation Agreement matters, with a focus on the Partnership Council and the Specialised Committees overseeing its implementation and related activity. Publication Date Meeting/ Agenda/ Statement/ Development 2 October 2025 Fifth meeting of the Trade Specialised Committee on Public Procurement under the EU- UK Trade and Cooperation Agreement— Agenda 1 October 2025 Trade Specialised Committee on Public Procurement— Agenda 30 September 2025 Fifth meeting of Trade Specialised Committee on VAT Administrative Cooperation and Recovery of taxes under the EU- UK Trade and Cooperation Agreement— Agenda 19 September 2025 Sixth meeting of the Specialised Committee on Energy under the EU- UK Trade and Cooperation Agreement— Minutes 15 September 2025 Eleventh meeting of the Specialised Committee on Fisheries established by the EU- UK Trade and Cooperation Agreement— Agenda 10 September 2025 Fourth Trade Specialised Committee on Level Playing Field for Open and Fair...
Introduction to the UK- EU Trade and Cooperation Agreement This Practice Note summarises the key features of the UK‑ EU Trade and Cooperation Agreement ( TCA) that affect trade in goods between the UK and the EU. It covers customs and export duties and other charges, and outlines the preferential rules of origin operating between the parties. It also considers import and export restrictions and licensing, customs valuation, trade remedies and tariff rate quotas. Further topics include sanitary and phytosanitary measures, technical barriers to trade, and measures on customs and trade facilitation. On 24 December 2020, UK and EU negotiators concluded an accord shaping their future relationship. The UK– EU Trade and Cooperation Agreement is a wide‑ranging instrument arising from the UK’s departure from the EU’s internal market ( Brexit) and extends beyond trade in goods and services. It also covers a range of other...
This Practice Note offers practical guidance on Chapter 3 of the UK‑ EU Trade and Cooperation Agreement ( TCA), which governs the application of sanitary and phytosanitary ( SPS) measures in trade between the UK and the EU. It outlines the scope of SPS measures in the TCA, the rights and obligations of the UK and the EU, the core principles for SPS measures in the TCA, certification, import conditions, notification duties, reliance on emergency SPS measures, and co‑operation between the parties. Introduction As a free trade agreement, the TCA addresses more than tariffs on goods moving between these two customs territories; it also covers matters necessary for trading in goods or regarded as non‑tariff barriers to trade. This includes: rules of origin technical barriers to trade SPS measures Chapter 3 concerns SPS. The Chapter aims to: safeguard human, animal and plant life or...
This Practice Note offers practical guidance on digital trade under the UK‑ EU Trade and Cooperation Agreement ( UK‑ EU TCA). It covers the following topics: scope of digital trade customs duties prior authorisation requirements formation of contracts by electronic means electronic authentication transfer of and access to source code online consumer trust direct marketing communication open government data cooperation on regulatory issues relating to digital trade the understanding on computer services Introduction Following the UK’s decision to leave the European Union’s internal market ( Brexit), the parties concluded a free trade agreement in December 2020. The UK‑ EU TCA is wide‑ranging, addressing not only trade in goods but also services, investment, competition, and numerous other Brexit‑related matters. Among these is digital trade. Under the UK‑ EU TCA, the digital trade chapter applies to all...
This Practice Note offers practical guidance on Joint Committee Decision No 1/2023, which gives legal force to the Windsor Package. Accordingly, it addresses the application of EU regulation in Northern Ireland, protection of the EU and UK’s internal markets, the green lane for movement of goods between the UK and Northern Ireland, the movement of parcels, the requisite authorisations, as well as reporting obligations for the movement of goods. Introduction On 27 February 2023, the UK Prime Minister and the EU Commission President reached an agreement on the Northern Ireland Protocol, known as the ‘ Windsor Package’. This was a political conclusion that required legal text to give it effect. That text has now been approved: on 24 March 2023 the Joint Committee adopted Decision No 1/2023. The Joint Committee consists of UK and EU representatives and is co-chaired at ministerial level by members of the EU...
This Practice Note offers practical guidance on the commitments undertaken in the Australia United Kingdom Free Trade Agreement ( Aus- UK FTA). It sets out which professional services fall within scope, the objectives and breadth of the commitments, and outlines the working group and the Legal Services Regulatory Dialogue. Introduction The Aus- UK FTA entered into force on 31 May 2023. It provides more preferential access than the Most Favoured Nation treatment that applied before the Aus- UK FTA. For guidance on MFN treatment, see Practice Note: An introduction to the basic principles of trade. The Agreement covers trade in goods as well as services, investment, intellectual property and government procurement, alongside chapters addressing issues such as the environment, gender equality and development. This Practice Note focuses specifically on trade in professional services. For guidance on services generally, see Practice Note: Trade in services in the Aus- UK...
This Practice Note offers practical guidance on sanitary and phytosanitary ( SPS) measures within the Australia and United Kingdom Free Trade Agreement ( Aus- UK FTA). Introduction The Aus- UK FTA spans trade in goods and services, along with a range of matters linked to those areas. In respect of trade in goods, it covers: rules of origin. For guidance on rules of origin under the Aus- UK FTA, see Practice Note: Rules of origin of the Aus- UK FTA. For guidance on claiming origin under the Aus- UK FTA, see Practice Note: How to claim preference under the Aus- UK FTA customs procedure and trade facilitation technical barriers to trade, and trade remedies Chapter 6 of the Aus- UK FTA addresses SPS measures. Chapter 6 aims to: protect human, animal and plant life and health within the parties’...
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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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