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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 APPLIES TO TRUST- BASED DEFINED CONTRIBUTION ( DC) OCCUPATIONAL PENSION SCHEMES Statutory right to cash equivalent In the same way as defined benefit ( DB) occupational pension schemes, members of defined contribution ( DC) occupational pension schemes have a legal entitlement to transfer the cash equivalent of their benefits to another pension arrangement. This entitlement is primarily set out in sections 93–101 of the Pension Schemes Act 1993 ( PSA 1993). The Occupational Pension Schemes ( Transfer Values) Regulations 1996, SI 1996/1847 (the Transfer Regulations) provide further detail, including the rules for working out a member’s cash equivalent. Together, these instruments govern the transfer process and calculation mechanics in DC schemes. Overriding nature of statutory right to transfer This entitlement is an overriding statutory right (subject to the statutory conditions below). It expressly prevails over any provision in a scheme’s trust deed and rules where those...
THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMES Through the Finance Act 2016 ( FA 2016), the government created two protection regimes to accompany the cut in the lifetime allowance from £1.25m to £1m on 6 April 2016: fixed protection 2016 ( FP 2016)—for more detail, see Practice Note: Fixed protection 2016 ( FP 2016), and individual protection 2016 ( IP 2016), which is the focus of this Practice Note IP 2016, like FP 2016, was originally designed to give transitional protection to people who had already accumulated pension savings on the basis that the standard lifetime allowance would stay at no less than £1.25m. Although the lifetime allowance was abolished with effect from 6 April 2024, IP 2016 still offers limited transitional protection regarding a person’s rights to (i) the lump sum allowance, (ii) the lump sum and death benefit allowance, and (iii) a tax-free lump sum. This...
THIS PRACTICE NOTE RELATES TO REGISTERED OCCUPATIONAL PENSION SCHEMES A key feature of registered occupational pension schemes is their capacity to offer ill-health (often referred to as 'incapacity') benefits to members. These benefits are particularly significant where members are required to leave employment ahead of their normal pension date ( NPD) as a result of serious illness... This Practice Note considers the range of issues that may arise when construing the rules of a registered occupational pension scheme, including issues of interpretation and application, for the purpose of deciding whether ill-health benefits ought to be awarded to a member. For further detail on the considerations relevant to trustees of occupational pension schemes and/or employers who are required to make decisions in relation to members’ ill-health early retirement requests, see Practice Note: Ill-health early...
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES When performing its functions, the Determinations Panel of the Pensions Regulator follows two distinct procedural pathways that must be observed, and must be followed at all times. These two sequences are known as the Standard Procedure and the Special Procedure. the Standard Procedure the Special Procedure As a reserved regulatory function of the Pensions Regulator, issuing a contribution notice or a financial support direction may only be carried out by the Determinations Panel using the Standard Procedure. The Special Procedure is adopted where there is a need to invoke the Regulator’s powers without delay to safeguard members’ interests or scheme assets. This route does not extend to contribution notices or financial support directions. For more detail on the Special Procedure, see The Pensions Regulator’s Determinations Panel— The Regulator’s procedures for exercising its...
This Practice Note offers hands-on guidance on correctly signing simple contracts and deeds for limited partnerships established under the Limited Partnerships Act 1907 ( LPA 1907). We have created a collection that serves as a thorough, interactive tool enabling users to pinpoint and navigate the concepts and recurring issues arising on document execution. Each stage or step contains practical guidance, model clauses and Q& As pertinent to that part. For further details, see: Execution collection. Background Limited partnerships are a distinct form of partnership regulated by LPA 1907, which expressly retains the provisions of the Partnership Act 1890 ( PA 1890) and the equitable and common law rules applicable to partnerships, save where they conflict with the express terms of LPA 1907. Limited partnerships are extensively used in private equity and venture funds as investment fund vehicles. For broader background on limited...
THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMES On A-day (6 April 2006), primary protection was among the first two safeguards offered to pension savers when the registered pension scheme regime and the lifetime allowance concept came into force under the Finance Act 2004; the companion protection was enhanced protection. Unlike enhanced protection, primary protection was only available if, on 5 April 2006, the individual’s total registered pension scheme rights—whether crystallised or uncrystallised—exceeded £1.5m. Its purpose was to provide transitional cover for those who had already accumulated pension savings before A-day that could otherwise have been negatively impacted by the new lifetime allowance, which was initially set at £1.5m. Although the lifetime allowance was abolished from 6 April 2024, primary protection still delivers limited transitional safeguards for an individual’s entitlements to: the lump sum allowance; the lump sum and death benefit...
This Practice Note explores the issues that may arise when the sponsoring employer(s) of a pension scheme becomes the subject of a ‘pre-packaged administration’ (also referred to as a pre-pack administration or simply a ‘pre-pack’). Pre-packs involve selling an insolvent company’s business and/or assets under terms negotiated and settled before the company enters administration, with completion taking place straight after the administrator’s appointment or very soon after. What is an administration? An administration is an insolvency procedure intended to promote, where possible, the rescue of companies in financial distress (or at least their underlying businesses) and to avoid the necessity of liquidation if at all possible. First introduced in 1986, administrators—who are a type of insolvency practitioner—have powers to oversee administrations. The ambit of administration was expanded in 2003 to further encourage a ‘rescue culture’. Reforms included an automatic moratorium preventing...
ARCHIVED: This Practice Note is archived and not maintained This note examines the implications of the Bonas case for those involved with pre-pack administrations. The action was brought by the Pensions Regulator under section 38 of the Pensions Act 2004 ( PA 2004) and concerned the use of a pre-pack administration of the UK employer of a pension scheme, Bonas UK Limited ( Bonas), in October 2006. Relevant case reports The matter was heard by the Pensions Regulator’s Determinations Panel in March 2010. It decided to issue a contribution notice to Bonas’s parent, a Belgian company, Michel van de Wiele NV ( VDW), for £5.089 million. The Panel’s full reasoning is available on the Pensions Regulator’s website. VDW referred the decision to the Upper Tribunal, seeking to strike out the Regulator’s case. In a decision dated 17 January 2011, the President of the Upper Tribunal...
THIS PRACTICE NOTE APPLIES IN RELATION TO SCHEMES THAT WERE CONTRACTED- OUT SALARY- RELATED ( COSR) SCHEMES BEFORE 6 APRIL 2016 Salary-related contracting-out, also known as defined benefit ( DB) contracting-out, ended on 6 April 2016. Consequently, schemes that were contracted-out salary-related ( COSR) immediately beforehand no longer held that status from that date. However, any contracted-out benefits earned on a salary-related basis during periods of contracted-out employment still remain. This Practice Note outlines the statutory requirements that applied to COSR schemes prior to 6 April 2016. For details of the DB contracting-out requirements relevant to former COSR schemes on and from 6 April 2016, see Practice Note: Legal regime applicable to Section 9(2B) rights and GMPs from 6 April 2016. Legislative framework before 6 April 2016 Before abolition, the contracting-out requirements for COSR schemes were set out, among other sources, in: Pt III of the...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES This Practice Note sets out the disclosure duties that applied to trustees (or, for contract-based occupational pension schemes, scheme managers) up to 5 April 2014 under the Occupational Pension Schemes ( Disclosure of Information) Regulations 1996, SI 1996/1655 (the 1996 Disclosure Regulations). The 1996 Disclosure Regulations were revoked on 6 April 2014 and therefore have no effect after 5 April 2014. In this Practice Note, references to ‘trustees’ are to be read, in relation to a contract-based occupational pension scheme, as including the scheme’s managers. For details of the disclosure obligations for personal pension schemes up to 5 April 2014 under the Personal Pension Schemes ( Disclosure of Information) Regulations 1987, SI 1987/1110, see Practice Note: Personal pension schemes—disclosure requirements before 6 April 2014 [ Archived]. From 6 April 2014, the disclosure rules for...
THIS PRACTICE NOTE CONCERNS DRAWDOWN PENSIONS STARTED BEFORE 6 APRIL 2011 — ARCHIVED: This archived Practice Note outlines the legal framework applying to drawdown arrangements under registered pension schemes entered into before 6 April 2011, when these were referred to as ‘unsecured pension’ and ‘alternatively secured pension’. This archived Practice Note is not maintained. For information on the legal regimes for drawdown on or after 6 April 2011, see the following Practice Notes: Drawdown between 6 April 2011 and 5 April 2015 [ Archived] Drawdown from 6 April 2015 Drawdown and death benefits from 6 April 2015 What is a drawdown pension? The A‑day tax simplification measures, effective from 6 April 2006, introduced a new drawdown regime for registered pension schemes, replacing the previously limited facility to draw down pensions that existed beforehand. The A‑day changes brought in the concepts of the ‘unsecured pension’ and the...
THIS PRACTICE NOTE APPLIES IN RELATION TO FLEXIBLE BENEFITS Under the pension freedoms (also called pension flexibilities) that came into effect on 6 April 2015, every member with flexible benefits—namely money purchase and cash balance entitlements—has a right to free, impartial retirement guidance to help them maximise their pension savings. In this Practice Note, this is called the ‘ Pension Wise guidance’, taking its name from the original Pension Wise brand. From 30 June 2021, delivery of the Pension Wise guidance has moved to Money Helper, the public-facing brand of the Money and Pensions Service ( Ma PS, formerly the Single Financial Guidance Body). For details on Ma PS, see Creation of the Money and Pensions Service ( Ma PS), below. Objectives of the Pension Wise guidance The chief aim is to equip and empower people to make informed, confident choices about using their flexible...
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES Recent years have seen more defined benefit occupational pension schemes fall into deficit, and sponsoring employers and trustees have shown heightened interest in ways to manage, and preferably reduce, the financial risks and investment swings linked to these arrangements—a process typically termed ‘de-risking’. A range of de-risking approaches exists, and further options continue to be developed. These methods are directed at managing exposure to financial risk and investment volatility tied to such schemes. Among them are incentive exercises, including enhanced transfer value exercises and pension increase exchange exercises, which are treated as part of the de-risking toolkit—an arsenal available to employers and trustees of defined benefit schemes (for more information on incentive exercises, see Practice Note: Pension scheme incentive exercises). Increasingly, however, de-risking strategies are turning to insurance solutions, with pension buy-outs and...
Although every insurer produces its own policy documentation, they generally follow broadly comparable procedures and contain parallel provisions. In most cases, the documentation pack will consist of the following elements: a quotation a policy document setting out the terms and conditions an acceptance document Guidance from the Financial Conduct Authority, as set out in PERG 10.3 Q13, indicates that one-off annuity purchases chosen by the pension scheme trustees are highly unlikely to be regarded as constituting ‘day-to-day’ management decisions under the Financial Services and Markets Act 2000 ( FSMA 2000). Trustees can therefore, in those circumstances, select the annuity provider without first being authorised under FSMA 2000, but should only proceed after taking advice from a suitably qualified and experienced financial adviser. This Practice Note outlines a typical buy-in/buy-out process and then examines what the quotation and the policy terms and...
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMES Typically, a scheme’s route into the PPF starts when the sponsoring employer of an eligible arrangement experiences a qualifying insolvency event. For a scheme to enter the PPF, its sponsoring employer must satisfy the statutory meaning of ‘employer’ for that purpose. Who counts as the ‘employer’ differs according to whether: the scheme is a single-employer scheme, or is/has been a multi-employer scheme the scheme has active members on the date of the qualifying insolvency event Definition of employer under section 318 of the Pensions Act 2004 Under section 318 of the Pensions Act 2004 ( Pe A 2004), an employer, in relation to an occupational pension scheme, is the employer of ‘persons in the description of employment to which the scheme in question relates’ (the ‘relevant...
This Practice Note outlines retained EU law as it operated in 2021–23, setting out key definitions and concepts with pointers to the relevant provisions of the European Union ( Withdrawal) Act 2018 ( EU( W) A 2018). It further considers the overhaul of retained EU law and its re-labelling as assimilated law from 2024. Wider aspects of the EU( W) A 2018, together with the distinct arrangements and divergences for the UK’s devolved administrations, fall outside the scope of this Practice Note. Evaluation of particular instruments, provisions or rights, and whether they are retained, is likewise excluded. what’s the difference? Both “retained EU law” and “assimilated law” describe the residual body of domestic law that originally stemmed from the UK’s membership of the EU. The labels mark two phases in the domestic legal system’s adjustment to...
FORTHCOMING CHANGE: The Home Office consulted on bringing the Police Pension Scheme 2015 revaluation date into line with the tax year—from 1 April to 6 April—to avoid CPI misalignment that can otherwise inflate annual allowance charges. Mirroring practice in other public sector schemes, the proposal seeks to improve fairness whilst leaving overall benefits unchanged. The consultation closed on 16 March 2026, with a response anticipated around June 2026. For more information, see LNB News 20/01/2026 39. Statutory framework There are currently three pension schemes in operation in England and Wales providing benefits for members of a police force. The three schemes are: the Police Pension Scheme 1987 ( PPS 1987), which closed to new members from 6 April 2006 and to future accrual from 1 April 2022 the Police Pension Scheme 2006 ( PPS 2006, or NPPS (the New Police Pension Scheme)), which also closed to...
THIS PRACTICE NOTE APPLIES IN RELATION TO PRIVATE SECTOR PENSION SCHEMES A business sale agreement commonly features warranties provided by the seller to the buyer. A warranty is the seller’s assurance that a fact is correct; for instance, the seller might confirm that a named pension scheme is the sole arrangement in which the target company participates. Pension warranties may appear alongside provisions on areas such as real estate and tax, or be set out in a standalone pensions schedule attached to the agreement. This Practice Note sets out why pension warranties are needed in business sales, what they typically look like, practical points when advising either buyer or seller, and illustrative examples of pension warranties. Acting for the buyer Ideally, the buyer should carry out a thorough review of the target’s pension arrangements to assess the risks and liabilities associated with the...
Periods of statutory family leave include: Maternity leave — for more details, consult Practice Note: Maternity leave Paternity leave — for more details, consult Practice Note: Paternity leave and pay Adoption leave — for more details, consult Practice Note: Adoption leave Parental leave — for more details, consult Practice Note: Parental leave Shared parental leave — for more details, consult Practice Notes: Shared parental leave (birth) and Shared parental leave (adoption) Parental bereavement leave — for more details, consult Practice Note: Parental bereavement leave and pay Neonatal care leave — for more details, consult Practice Note: Neonatal care leave and pay Carer’s leave — for more details, consult Practice Note: Carer’s leave Protection of pension rights during periods of statutory family leave Statutory provisions safeguard the pension entitlements of members of occupational pension schemes and other...
Practice Note This Practice Note explains the routes available for dealing with pensions on judicial separation or separation proceedings, where pension sharing cannot be used. It covers, in detail, pension attachment orders and offsetting, together with other possible measures to safeguard pension interests, and the associated procedure, practical valuation, any appeals, and the consequences of remarriage or entering a subsequent civil partnership. In (judicial) separation proceedings, the court may reallocate benefits arising from pension resources between the parties by: issuing one or more pension attachment orders, and/or setting off the value of pension rights against the value of other assets held between the parties See also Practice Note: General principles—pensions in family proceedings— Options available. Pension sharing is not available in (judicial) separation proceedings, only in an application for an order of divorce, dissolution or nullity. After the separation proceedings have concluded, the parties will remain legally...
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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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