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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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This Practice Note provides an overview of the law, guidance and practice on executing simple contracts and deeds in Ireland. It sets out the principal distinctions between simple contracts and deeds and the formalities for execution. It also addresses counterparts and virtual closings, electronic signatures, powers of attorney, deed of variation, Irish Collective Asset-management Vehicles ( IVACs) and property transactions. Creating a contract A contract is a legally binding agreement conferring rights and imposing obligations between two or more parties. In essence, four core requirements must be met before a contract arises: an offer has been made that offer has been accepted valuable consideration is provided for performance of the contract the parties intend to be legally bound Contracts can be: oral written a mixture of oral and written by deed The general rule is that writing is not...
This resource kit This resource kit brings together the principal practical guidance available across Lexis+® UK on artificial intelligence ( AI). Organised by practice area, it is refreshed as new material appears. The rapid growth of AI technologies has led lawmakers, businesses and the public to focus more closely on the potential advantages and the risks that accompany AI use. AI gives rise to a range of legal and regulatory considerations across numerous disciplines, including: intellectual property ( IP) data protection and cybersecurity transactional work such as corporate and commercial employment healthcare and life sciences finance The UK government is developing an AI regulatory strategy that will determine how AI is governed here in future. In the EU, a legislative framework is being built to regulate AI, primarily via Regulation ( EU) 2024/1689 laying down harmonised rules on...
This Practice Note examines a typical transaction for the sale and purchase of a second-hand commercial vessel in Ireland, and in particular considers: the principal standard forms used in the market how delivery is conducted the passing of title and risk delivery free of encumbrances the identification of the parties key considerations for financiers, and sale and purchase of fishing vessels specifically Memorandum of agreement As in the UK, many second-hand ship sales are arranged through sale and purchase brokers (commonly referred to as ‘ S& P’ brokers) acting for their principals. In Ireland, most shipping sales concern vessels for private use or commercial fishing. For larger vessels, negotiations typically proceed via a series of written exchanges, with the agreed terms then formally captured in a contract between the shipowner (as seller) and the buyer, generally called a...
Ireland- Banking & Financial Services horizon scanner 2025 This horizon scanner monitors key milestones and developments shaping the Irish Banking & Financial Services sector. It maps the evolution of Irish legislation-covering Bills in progress, Acts in force and Statutory Instruments-delivers updates on judgments from the Irish Supreme Court and Court of Appeal, and provides a quick view of ongoing consultations and inquiries alongside Central Bank guidance for the sector. Please suggest topics for inclusion via: irelandcurrentawareness@lexisnexis.com. For analysis of forthcoming milestones and dates for financial services lawyers concerning UK and EU legislation, rules and guidance, see Practice Notes: Banking & Finance-key dates and future developments tracker: 2025 and beyond Key dates for Financial Services-horizon scanner Trackers and Timelines-financial services Legislation This tracker assists Irish banking and financial services practitioners in staying up to date with Acts of the Oireachtas and Bills under...
Ireland— Determining jurisdiction in civil litigation—checklist For a checklist explaining how to assess whether an Irish court can take jurisdiction over particular civil disputes, see Ireland— Determining jurisdiction in civil litigation—checklist. This Practice Note outlines the rules that govern when the Irish civil courts may hear claims with an international dimension. It includes guidance on international jurisdiction under Brussels I (recast), the Lugano Convention and the Hague Convention. It also addresses the position where proceedings are commenced in more than one jurisdiction. Finally, the Practice Note offers practical pointers when evaluating jurisdictional issues in Ireland. For guidance on: which specific court a claim should be brought in, see Practice Note: Ireland— Starting a civil action other matters to weigh up before issuing a civil claim in an Irish court and how to commence and advance a civil claim in Ireland, see Practice Notes: Ireland— Starting a civil action and...
This Practice Note explores the function and significance of boilerplate provisions within a contract. It highlights those boilerplate terms most frequently appearing in agreements connected with transactions, and considers the approach that ought to be adopted when reviewing or drafting any agreement that contains them. Lawyers handle an enormous range of transactions, yet each, in one form or another, relies on written contracts. Every one of those contracts ought to incorporate certain boilerplate terms. In practice, transaction documents should not be issued without them. What is boilerplate? There is no universally accepted meaning of a ‘boilerplate’ clause. These clauses are often regarded as routine, miscellaneous provisions. They are frequently signed off with minimal thought or bargaining, but treating them this way is a risky course to take. It is more precise to view ‘boilerplate’ as the label for the clauses included in an...
Introduction Section 82 of the Companies Act 2014 ( Ireland) ( CA 2014 ( IRL)) forms a cornerstone of the capital maintenance regime for Irish companies and took effect in Ireland on 1 June 2015. It bars an Irish company from providing financial assistance aimed at facilitating an acquisition, whether proposed or completed, by any person of shares in that company or in its holding company. CA 2014 ( IRL), s 82 superseded section 60 of the Companies Act 1963 ( Ireland) ( CA 1963 ( IRL)), which imposed a marginally wider curb by outlawing not only assistance given for the purpose of such an acquisition, but also assistance furnished in connection with it. This Practice Note addresses the present framework. It sets out principal elements of s 82’s scope under CA 2014 ( IRL), highlights three of the exemptions most...
On 9 March 2023, Ireland enacted the Central Bank ( Individual Accountability Framework) Act 2023 ( CB( IAF) A 2023 ( IRL)), introduced to reinforce the Central Bank’s fitness and probity framework and to elevate individual accountability within financial service providers. This Practice Note monitors policy and guidance evolution around the CB( IAF) A 2023 ( IRL), and highlights significant milestones, both historic and forthcoming. Key: ASP- Administrative Sanctions Procedure CBI- Central Bank of Ireland CPC- Consumer Protection Code FSB- Financial Stability Board F& P Regime- Fitness and Probity Regime IAF- Individual Accountability Framework CB( IAF) Act 2023 ( IRL)- Central Bank ( Individual Accountability Framework) Act 2023 NEDs- Non-executive directors PCF- Pre- Approved Controlled Function SEAR- Senior Executive Accountability Regime The IAF includes the following elements: SEAR Conduct Standards ...
This Practice Note examines the principal considerations for securing authorisation of an Investment Business Firm in Ireland under the Investment Intermediaries Act 1995 ( Ireland), as amended ( IIA 1995 ( IRL)). The Irish Legal and Regulatory Framework for the Investment Intermediaries Act 1995 ( Ireland) EU-wide alignment for investment firms commenced in 1993 with Directive 93/6/ EEC on the capital adequacy of investment firms and credit institutions (the Capital Adequacy Directive) and Directive 93/22/ EEC on investment services in the securities sector (the Investment Services Directive). The Capital Adequacy Directive sought to create consistent capital standards for investment firms and credit institutions, while the Investment Services Directive set out the conditions permitting investment firms, authorised and supervised by their home Member State regulator, to provide specified services and gain access to regulated markets across other Member States. In Ireland, these measures were...
In cross-border finance transactions, legal opinions are almost always required. They typically operate as a condition precedent to funding or to the execution of the finance documents. Their function is to inform the addressee about the legal risks inherent in the deal. Although they feature across numerous forms of financing, they can be difficult to handle from both legal and practical angles and should, therefore, be discussed and settled as early as possible in the process. This Practice Note explains: what legal opinions are when they are used who can rely on them what they cover how legal opinions are used in cross-border transactions the structure of a typical opinion letter For more information, see Practice Notes: Conditions precedent; Ireland- How to instruct and manage local counsel in a finance transaction; and How to draft and review legal opinions in loan transactions. For an example of an Irish law legal...
This Practice Note explores the Hague Convention on Choice of Court Agreements and how it operates when enforcing a court judgment or a judicial settlement. It addresses what counts as a judgment and a judicial settlement, the criteria for recognition and enforcement of a court judgment, including severability, together with enforcement of non-monetary orders and judicial settlements. The Practice Note also outlines the steps for recognition and enforcement, the supporting documents needed, and points specific to England and Wales. Finally, it considers the bases for refusing recognition or enforcement under the convention. For practitioners using the Convention, an explanatory report by Trevor Hartley and Masato Dogauchi offers detailed commentary on each article. It further signposts severability within judgments and the treatment of non-monetary relief and settlements under the convention. Does the Convention...
This Practice Note provides practical direction on implementing the EU Digital Operational Resilience Act, Regulation ( EU) 2022/2554 ( DORA), in Ireland. On 17 January 2025, Regulation ( EU) 2022/2554 of the European Parliament and of the Council of 14 December 2022 on digital operational resilience for the financial sector took effect in Ireland and throughout the EU. This Practice Note offers a high-level overview of DORA’s principal obligations and sets out more detailed information on Irish implementing legislation connected to DORA, alongside Irish regulatory guidance, commentary, template documentation and expectations relevant to financial entities regulated in Ireland that fall within DORA’s scope. DORA key requirements DORA applies to the wide range of financial entities listed in Article 2(1) of Regulation ( EU) 2022/2554. Its obligations are generally grouped under five pillars. ICT risk management framework: financial entities must establish an oversight and...
Scope of this Practice Note This Practice Note outlines how UCITS obtain authorisation in Ireland. It addresses what UCITS are and their permitted legal forms, the supervisory framework, the functions of UCITS Man Cos, Depositaries and additional service providers, passporting entitlements, and the Central Bank of Ireland ( CBI)’s approval process. It is intended as an essential reference for organisations aiming to navigate Ireland’s UCITS regulatory environment. For further details on UCITS funds, see Practice Note: Ireland— Authorisation of a UCITS Management Company in Ireland. These topics collectively frame the route to UCITS authorisation in Ireland for applicants. What is a UCITS? UCITS stands for Undertaking for Collective Investment in Transferable Securities. A UCITS is an investment fund that aggregates capital from numerous investors to invest in transferable securities and other liquid asset classes. Put simply, a UCITS is an authorised, open-ended,...
Scope of this Practice Note This Practice Note delves into the notion of Super Man Cos, i.e. firms authorised to administer both UCITS and alternative investment funds ( AIFs), highlighting the advantages of dual authorisation. It also outlines the route to securing Mi FID permissions, enabling UCITS Man Cos to undertake supplementary activities. In addition, it explains the passporting entitlements that permit UCITS Man Cos to operate across EU Member States, either via branch establishments or under the freedom to provide services. The note further considers engagement with the Central Bank of Ireland ( CBI), detailing its supervisory functions and the circumstances in which authorisation can be revoked. Overall, this document acts as a key reference for organisations seeking to navigate the Irish regulatory framework for UCITS Man Cos. For further details on UCITS funds, see Practice Note: Ireland—...
The Screening of Third Country Transactions Act 2023 ( Ireland) ( STCTA 2023 ( IRL)) marks Ireland’s first regime for screening foreign direct investment and implements Regulation ( EU) 2019/452, widely referred to as the EU Foreign Direct Investment Regulation. Deals involving third countries (covering third country nationals and/or third country undertakings) must now be notified to the Minister for Enterprise, Trade and Employment in Ireland (the Minister), who may prohibit, or attach conditions to, such arrangements. This Practice Note outlines selected core features of STCTA 2023 ( IRL), alongside the notification obligations under STCTA 2023 ( IRL). Key dates STCTA 2023 ( IRL) took effect on 6 January 2025 (the Commencement Date), so notifiable transactions must be submitted to the Minister from the Commencement Date. STCTA 2023 ( IRL) also contains ‘look back’ provisions permitting the Minister to examine...
What does this Practice Note cover? This Practice Note outlines the principal provisions that apply to both the 1992 ISDA Master Agreement ( Multicurrency— Cross Border) (the 1992 Agreement) and the 2002 ISDA Master Agreement (the 2002 Agreement), together with their accompanying schedules. Unless indicated otherwise, any reference here to the master agreements (the ISDA master agreement) should be read as a reference to both the 1992 and 2002 Agreements. For a comparison of the two forms, see Practice Note: ISDA documentation—comparison of the 1992 and 2002 master agreements; for the broader ISDA documentation framework, see Practice Note: Derivatives— ISDA documentation framework. The key concepts underpinning the ISDA master agreement The ISDA master agreement rests on three core concepts, outlined briefly below: single agreement flawed asset close-out netting Single agreement Under ISDA’s documentation architecture, every derivative transaction between a pair of...
This Practice Note outlines how in-house lawyers can collaborate with other business functions to secure adherence to regulatory requirements... What regulations need to be complied with and who is responsible for compliance programmes? Every organisation faces sector‑specific rules and broad, cross‑cutting obligations, including: data protection health and safety competition product safety financial crime environmental obligations employment consumer protection advertising and marketing sanctions/export controls reporting/tax In a regulated sector, a visible compliance function is to be expected, yet it is uncommon for a single department to cover every regulatory strand. Where the core business is not regulated, compliance can become fragmented: HR may take charge of health and safety, while another HR lead may oversee ethics (anti‑bribery). An environment team might drive environmental compliance but leave gaps, for example around product packaging and disposal. Data privacy may sit with a...
The concept of being ‘resident in a contracting state’ is key in a double tax treaty ( DTT) because: Double tax treaties apply solely to persons who are resident in one or both contracting states, whether individuals or entities, for the purposes of the treaty. The concept is also employed throughout numerous treaty provisions to allocate taxing rights between the participating states; for instance, dividend articles often stipulate, under the terms of the relevant article, that a dividend paid by a resident of one contracting state to a resident of the other contracting state is taxable exclusively in the latter jurisdiction. Accordingly, when advising a taxpayer about their position under a DTT, it is essential first to ascertain where that taxpayer is resident for the purposes of the treaty, which may not align with the residence attributed under domestic...
Double tax treaties ( DTTs) Double tax treaties ( DTTs) are founded on the idea that members of a multinational group are charged tax as if they were independent, dealing with one another at arm’s length. To apply the separate entity concept correctly, DTTs allow jurisdictions to amend a group company’s profits so that any outcomes arising from particular conditions or relationships are removed for tax purposes. This is referred to as the ‘arm’s length principle’. Under Article 9 of the Organisation for Economic Co- Operation and Development ( OECD) model tax convention ( OECD MTC) and the UN model tax convention ( UN MTC), contracting states may recalibrate the taxable income of ‘associated enterprises’ when their transactions are not conducted on arm’s length terms. The 2025 revised commentary to Article 9 of the OECD MTC makes clear that, when adjusting an...
This Practice Note sets out the function of supranational bodies within the anti-money laundering ( AML), counter-terrorist financing ( CTF) and counter-proliferation financing ( CPF) legal and regulatory landscape for financial services. It considers the roles and outputs of the Financial Action Task Force ( FATF) and FATF-style regional bodies ( FSRBs); the Basel Committee on Banking Supervision ( BCBS); the International Association of Insurance Supervisors ( IAIS); the International Organisation of Securities Commissions ( IOSCO); the Egmont Group of Financial Intelligence Units ( FIUs), and the Wolfsberg Group. Further resource includes: for practical guidance on the UK’s AML/ CTF/ CPF framework for financial services, see the Anti-money laundering and counter-terrorist financing ( AML/ CTF)—overview for practical guidance on the EU’s AML/ CTF/ CPF framework for financial services, see the Financial crime and sanctions ( EU...
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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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