Featured documents
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:
Most recent Practice notes
This Practice Note This Practice Note offers a concise summary of the choices available concerning pensions on divorce, annulment, (judicial) separation or the dissolution of a civil partnership, including offsetting, pension sharing and pension attachment orders, as well as the specific orders the courts may grant. It also reviews the judiciary’s approach to pensions and the implications of pensions reform. In proceedings for divorce, nullity, (judicial) separation or dissolution of a civil partnership, the court can issue a variety of orders addressing the parties’ pension rights. Sections 25(2)(h) and 25B(1)(b) of the Matrimonial Causes Act 1973 ( MCA 1973) oblige the court to consider the benefits under a pension arrangement that, because of the dissolution or annulment of the marriage, a spouse will lose the opportunity of acquiring. MCA 1973, ss 25(2)(a) and 25B(1)(a) focus on the benefits that a party to a...
The Lexis Nexis® Pensions practice area provides the following case trackers: Forthcoming case tracker For notable upcoming pensions cases, see: Case tracker—forthcoming cases—pensions 2026 case trackers For key pensions judgments from 2026 (listed by date), see: Case tracker—2026 pensions judgments Case tracker—2026 auto-enrolment pensions judgments 2025 case trackers For important pensions judgments in 2025 (ordered by date), see: Case tracker—2025 pensions judgments Case tracker—2025 auto-enrolment pensions judgments Older case trackers For pensions judgments issued before 2025, see: Case tracker—2024 pensions judgments—by topic [ Archived] Case tracker—2024 pensions judgments—by date [ Archived] Case tracker—2024 auto-enrolment pensions judgments [ Archived] Case tracker—2023 pensions judgments—by topic [ Archived] Case tracker—2023 pensions judgments—by date [ Archived] Case tracker—2023 auto-enrolment pensions judgments—by date [ Archived] Case tracker—2022 pensions judgments—by topic [ Archived] Case tracker—2022 pensions judgments—by date [ Archived] Case...
Contracting-out From 6 April 2016, contracting-out for defined benefit ( DB) schemes ends. The reforms had first been planned for April 2017; however, a written ministerial statement issued on 19 March 2013 accelerated implementation by twelve months. The measures below arise from the cessation of contracting-out for salary-related occupational pension schemes with effect from 6 April 2016. Legislative changes necessary to implement the abolition of DB contracting-out The legislative amendments required to deliver the abolition of DB contracting-out are being made through: the Pensions Act 2014 ( PA 2014), s 24, Schs 13–14. PA 2014 received Royal Assent on 14 May 2014 and, among other matters: provides for the repeal, from 6 April 2016, of specified contracting-out provisions in the Pension Schemes Act 1993 ( PSA 1993), and ...
Pension Schemes Act 2015 The Pension Schemes Act 2015 ( PSA 2015) covers three principal areas: the new ‘defined ambition’ pensions the provision of the ‘guidance guarantee’ amendments to the cash equivalent transfer provisions of the Pension Schemes Act 1993 ( PSA 1993) Defined ambition arrangements can be created to set targets for benefits, yet an individual’s right extends only to the funds in their pot. This model permits the sharing of risk and return between members of the scheme, whilst keeping such arrangements outside most of the defined benefit requirements found elsewhere in pensions legislation. The guidance guarantee is free-of-charge pensions ‘guidance’ offered at retirement to all members of a defined contribution pension scheme, effectively to explain the choices available for decumulation, particularly following the changes announced in the 2014 Budget and taking effect from 6 April 2015 under the Taxation of Pensions Act 2014 ( TPA 2014). The...
An indemnity is a contractual duty resting on one contracting party (the indemnifier) and owed to another contracting party (the indemnified party), obliging the indemnifier to pay or otherwise make good the indemnified party’s specified liabilities, whether incurred or assumed by the indemnified party, such liabilities commonly arising only after the contract has been signed by the parties to it......
FORTHCOMING DEVELOPMENT : Under the Pension Schemes Act 2021, a secondary notifiable events framework is being introduced (pursuant to section 69A of the Pensions Act 2004) designed to capture certain employer‑related notifiable events in relation to a DB scheme. The framework requires the trustees to be copied into their notification to the Pensions Regulator, and for both the trustees and the Regulator to receive an accompanying statement, also known as a declaration of intent, setting out and explaining the notifiable event and how any detriment to the scheme is to be mitigated. On 8 September 2021, the Department for Work and Pensions ( DWP) published a consultation on draft regulations which, among other things, in particular, detail the types of events that will fall within the scope of the secondary notifiable events regime......
THIS PRACTICE NOTE APPLIES IN RELATION TO ALL PRIVATE SECTOR PENSION SCHEMES This Practice Note explores the pension considerations that affect the buyer when acquiring a business. For points concerning the seller, consult Practice Note: Pension issues in business sales—acting for the seller. For a summary of the pension matters that the trustees of any occupational pension scheme in which the seller participates should consider, see Practice Note: Corporate transactions—pension issues when acting for the trustees. Addressing pensions in the context of a business transfer is often intricate and demands careful handling. Corporate lawyers reviewing these matters should bring in a pensions expert as soon as possible, ideally from the outset and at the earliest opportunity too......
This guide is primarily directed at trainees, newly qualified lawyers and anyone who is new to, or not yet familiar with, pensions law. Types of commercial transactions In essence, commercial deals fall into two broad categories: share purchases or share sales, that is, transactions centred on acquiring the shares of a target company (or a number of target companies). For an overview, see: Share sales and pensions—overview, and Practice Note: Pensions and share sales—beginners’ guide business purchases or business sales, that is, transactions resulting in the acquisition of businesses operated by sellers (in which case the buyer is not acquiring the actual companies running the target businesses within the sellers’ groups), and any employees engaged within the target businesses are transferred into the employment of the buyer by operation of the Transfer of Undertakings ( Protection of Employment) Regulations 2006 (the TUPE...
When pension contributions are recoverable This Practice Note considers two issues: whether a bankrupt’s pension arrangement sits within the bankruptcy estate, and if the arrangement is outside the bankruptcy, whether payments into it can be recouped for the estate’s benefit It deals solely with occupational pension schemes and personal pension arrangements. State pensions and most statutory pension schemes do not comprise part of the bankrupt’s estate, meaning the sole route for a trustee in bankruptcy (trustee) to realise pension rights is via an income payments order. Bankruptcies before 29 May 2000 This section applies to individuals made bankrupt following petitions presented before 29 May 2000. Contributions paid in respect of both personal pension schemes and occupational pension schemes are ordinarily recoverable by the bankrupt’s trustee, because a debtor’s contractual rights under such schemes are treated as choses in action falling within the broad...
THIS PRACTICE NOTE APPLIES TO ALL PRIVATE SECTOR PENSION SCHEMES In a share sale, the acquirer buys the target’s issued share capital. As a result, the acquirer takes on all contracts and deeds the target has entered into, including pension scheme trust arrangements and related documentation. Furthermore, buying the target does not alter the employment contracts the target has agreed with its staff: the rights of both the target company and its employees continue, regardless of any change in ownership of the target. This Practice Note outlines the pensions aspects of the buyer’s due diligence in a share sale. For a detailed review of due diligence points that may arise where the target company: participates in a defined benefit ( DB) arrangement, see Practice Note: Pensions due diligence in share sales—issues specific to DB schemes participates or contributes to a defined...
ARCHIVED : This case tracker is archived and no longer maintained. It presents a selection of key pensions judgments issued in 2016. This Practice Note also cites case law from the Court of Justice of the European Union. In summary, EU decisions delivered on or before 31 December 2020 remain binding on UK courts and tribunals (even if the EU courts later change course) until UK courts choose to depart. Generally, EU judgments given after that date are not binding in the UK, though UK courts and tribunals may still have regard to them where relevant. For fuller guidance on the handling of EU case law, see Practice Note: Retained EU law and assimilated law. Engel v Ministry of Justice Case Name and Reference Number Decision Representation Court and Judgment Date Citation Engel v Ministry of Justice: The Court of Appeal, Civil...
Other protections available to trustees Notwithstanding frequent cautions about the burdens of trusteeship, the sanctions of the Pensions Regulator and the risks inherent in the role, pension trustees usually benefit from robust protections grounded in statute and in their scheme’s governing documents. These include: Trustee Act 1925, s 61, allowing a trustee to be relieved of liability for breach of trust where they have acted honestly and reasonably and ought fairly to be excused Trustee Act 1925, s 27 ( TA 1925), which, via a notification process, protects trustees against unknown beneficiaries on a scheme wind-up Exoneration clauses in the trust deed and rules, exempting trustees from personal liability for specified acts or omissions Indemnity clauses in the trust deed and rules, ensuring that particular liability claims against trustees are met by another party or source ...
FORTHCOMING DEVELOPMENT: On 15 December 2025, the Department for Work and Pensions ( DWP) opened a consultation to assess whether the current powers allowing the Pensions Regulator ( TPR) to remove and replace trustees should be added to or reshaped, noting that TPR’s statutory powers to suspend, prohibit or substitute trustees are tightly limited, rarely used and can involve intricate, quasi-judicial procedures. When trustee change is required, TPR typically appoints an independent trustee from its own register, which in practice is made up of a small pool of professional trustee firms and, while effective, can be a costly route, particularly for schemes under pressure or orphan schemes with no trustees in place. Against this backdrop, the consultation considers the viability of a government-appointed public trustee to serve as a secure, independent, last-resort mechanism where trustees need to be appointed or replaced. In...
STOP PRESS: After several further rounds of parliamentary ‘ping‑pong’ ending on 28 April 2026, the Pension Schemes Bill obtained Royal Assent on 29 April 2026, thereby becoming the Pension Schemes Act 2026 ( PSA 2026). Among its provisions, PSA 2026 places duties on trustees of eligible occupational pension schemes to create default pension benefit pathways so DC members can receive a regular retirement income without having to choose. These default arrangements must be reviewed periodically, at intervals to be specified in regulations. If a suitable default cannot be offered within the existing scheme, alternative provisions allow members to be transferred to another scheme. A consultation is expected in 2026 on the guided retirement regulations and matching FCA rules, with both slated to be finalised in 2026/27. Trustees will be expected to begin complying with the duty in 2027, whereas group personal pension schemes are due to...
The Pension Schemes Act 2021 On 11 February 2021, the Pension Schemes Act 2021 ( PSA 2021) obtained Royal Assent. It amends the Pensions Act 2004 ( PA 2004), introducing measures with significant consequences for corporate and restructuring transactions involving companies or groups that run UK defined benefit schemes, including: Two criminal offences—‘avoidance of employer debt’ and ‘risking accrued scheme benefits’—effective from 1 October 2021. This Practice Note addresses these offences. Broader grounds for the Pensions Regulator ( TPR) to issue a contribution notice ( CN) under its moral hazard powers, making third parties liable to help fund a scheme deficit, via two new threshold tests: the ‘employer insolvency test’ and the ‘employer resources test’. These also took effect on 1 October 2021. For an overview of CNs, see Practice Note: Contribution Notices. Expanded...
This guide is chiefly intended for trainees, newly qualified lawyers and anyone else who is new to, or unfamiliar with, pensions law. A pension scheme is, at its core, a form of savings arrangement set up to provide benefits upon the happening of a triggering event, such as retirement or the death of a spouse, or another person upon whom the beneficiary was financially dependent. Pension schemes take many forms and operate widely in both the public and private sectors, and provision is also made by the State in the guise of the state pension. This guide considers the following examples of the different types of pension scheme: the state pension private sector pensions workplace pensions occupational pension schemes hybrid schemes cash balance schemes employer financed retirement benefit schemes ( EFRBS) personal pension schemes ...
This Practice Note applies to defined benefit and hybrid occupational pension schemes. What is the Pension Protection Fund? The principal role of the Pension Protection Fund ( PPF) is to provide, by way of compensation, payment of members’ benefits up to a prescribed level where a qualifying insolvency event has arisen in relation to the sponsoring employer of an eligible pension scheme. When such a qualifying insolvency occurs, the relevant scheme enters an assessment period, during which the PPF examines the position and determines whether the scheme satisfies the conditions for admission to the PPF. The PPF also performs other functions that sit outside the scope of this Practice Note, including: running the Financial Assistance Scheme ( FAS). Established by the government, the FAS offers a minimum level of benefits to members of qualifying pension schemes who would otherwise forfeit all or part of their pension because their...
FORTHCOMING CHANGE 1 : Section 10 of the Finance Act 2022 will lift the normal minimum pension age ( NMPA) from 55 to 57 on 6 April 2028, excluding members of the firefighters, police and armed forces public service pension schemes. The Act also permits members of registered pension schemes to access benefits before 57 where, on or before 4 November 2021, they either held an “unqualified right” to take benefits, or were undertaking a substantive transfer to a scheme that offered an unqualified right to a protected pension age below 57 on or before that date. To rely on this new 2028 protection, the scheme’s rules must have provided, as at 11 February 2021, an unqualified right to draw scheme benefits before age 57. For more detail, see Practice Note: Increasing the normal minimum pension age ( NMPA) to...
Practice Note This Practice Note outlines the formal requirements to be followed when reviewing the terms and preparing the drafting of a financial order that makes provision for pension rights, and highlights potential traps and issues to address when agreeing and settling the order, including practical implementation considerations and the consequences of death. Standard financial orders concerning pensions have been published; see Precedent: Standard order 2.1—financial remedy order. Although the standard orders do not have the status of forms under the Family Procedure Rules 2010 ( FPR 2010), SI 2010/2955, Pt 5, the default position is that they ought to be used, with parties and the court permitted to adapt and refine them to such extent as is appropriate; see Practice Note: Standard orders—general principles......
ARCHIVED : This archived Practice Note offers background material on arrangements and cases where pension liberation was suspected, and where the Pensions Regulator intervened between 2011 and 2018. For guidance on how pension liberation may present, and the associated legal issues, see Practice Notes: Pension liberation—an introduction and Pension liberation and pension scams—legal considerations. Pension liberation has been a concern for many years, but its incidence has risen since 2011. Over that period the Pensions Regulator has appointed a number of trustees, and there have been several reported rulings from the High Court and from the Regulator's Determinations Panel concerning those appointments and/or steps taken directly by the Regulator against individuals operating alleged liberation arrangements. This focus was squarely on pension liberation issues and suspected liberation schemes......
Popular documents
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 ]...
Discover more from LexisNexis
