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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 IN RELATION TO OCCUPATIONAL PENSION SCHEMES This Practice Note covers business disposals that fall within the Transfer of Undertakings ( Protection of Employment) Regulations 2006, SI 2006/246 ( TUPE). For more detail on TUPE, refer to Practice Note: TUPE—an overview for pensions lawyers. Addressing Beckmann liabilities during a business sale is often intricate. Corporate lawyers considering these issues should engage a pensions specialist at the earliest opportunity. What are Beckmann liabilities? Before the Beckmann and Martin rulings, the commonly held view was that, on a business sale, none of the transferring employees’ contractual rights to pension benefits provided under an occupational pension scheme passed from the seller to the buyer......
FORTHCOMING CHANGE : On 13 October 2025, the Ministry of Housing, Communities and Local Government ( MHCLG) opened a consultation on enhancements to the Local Government Pension Scheme ( LGPS) in England and Wales. Among other measures, it sets out a reset of Fair Deal protections, bringing the scheme into line with the 2013 Fair Deal guidance and phasing out the use of ‘broadly comparable’ pension schemes for future outsourcing, except in limited exceptional cases. Rather than relying on admission bodies, a new default ‘deemed employer’ approach would allow all staff compulsorily moved under TUPE to keep uninterrupted LGPS membership, with the original Fair Deal employer remaining accountable for pensions. These safeguards would roll forward through re-tenders and later transfers, protecting access for ‘protected transferees’ and, where the employer chooses, for new starters on the contract. For members currently in broadly...
What is the Local Government Pension Scheme? The principal pension arrangement for local authorities is the Local Government Pension Scheme ( LGPS). As a statutory, public service scheme, it covers local government and related staff across England and Wales, with distinct schemes operating in Scotland and Northern Ireland. For a general overview, see: Local government pensions—overview. Bodies joining the LGPS—whether admission, scheduled or designated—take on significant duties and potential risks. Guidance on which employers can participate is set out in Practice Note: The Local Government Pension Scheme—admission agreements. A core responsibility is meeting the cost of benefits, a commitment that most participating employers expect and plan for. Less widely appreciated is the exposure that arises when certain LGPS employers fail because of insolvency or undergo employer restructuring. This issue has drawn particular focus in the education sector following funding reductions. This Practice Note...
FORTHCOMING CHANGE 1 : On 1 September 2022, the DLUHC opened a consultation proposing new duties for the LGPS to oversee and disclose climate-related risks, including the carbon emissions tied to their investments. The LGPS is the UK’s largest public sector pension scheme, covering 6.2 million members and holding £342bn in assets worldwide. Under the government’s plans, administering authorities would be required to: Calculate their carbon footprint; Assess how climate change could influence pension-related assets and liabilities; and Report each year on the extent to which assets align with the 2015 Paris Accords, the international climate treaty adopted by much of the world. This seeks to enhance the management of climate-related financial risk and would bring the LGPS into line with requirements already in force for private pension schemes. The proposals are intended to replicate the Task Force for Climate- Related Financial Disclosures ( TCFD) measures that already apply to the...
FORTHCOMING CHANGE : On 13 October 2025, the Ministry of Housing, Communities and Local Government ( MHCLG) opened a consultation on proposed reforms to the Local Government Pension Scheme ( LGPS) in England and Wales. A central strand is a substantial reset of Fair Deal protections, bringing the scheme into line with the 2013 Fair Deal guidance and phasing out admission body agreements and the use of ‘broadly comparable’ schemes for future outsourcing, other than in limited, exceptional cases. In their place, a new default ‘deemed employer’ approach would mean staff compulsorily moved under TUPE keep unbroken LGPS membership, with the original Fair Deal employer retaining pension responsibility rather than relying on admission bodies. These safeguards would carry through re-tenders and later transfers, preserving access for ‘protected transferees’ and, at the employer’s option, extending to new starters on the contract. Draft...
When is privilege relevant? Privilege is a core constitutional right at common law that permits a person to refuse, resist or object to being compelled to disclose information or to produce a document for someone else. Issues of privilege commonly arise in disputes before the Court or the Pensions Ombudsman, because privilege can justify keeping back a document that is otherwise disclosable from the normal inspection or production process. Operating as a rule of procedure and evidence, it prevents privileged material from being adduced and can also stop a witness from being obliged to answer questions about it. It is equally a rule of substantive law, meaning that: it allows a person, beyond civil proceedings, to object to any demand for privileged material ......
What is the Teachers’ Pension Scheme? The Teachers’ Pension Scheme ( TPS) is a statutory public service pension scheme for members of the teaching profession in England and Wales. Since 1 April 2015, the TPS has consisted of two distinct schemes: the reformed TPS (often described in TPS literature as the ‘2015 Scheme’), introduced on 1 April 2015 under the Public Service Pensions Act 2013 ( PSPA 2013) as a career average revalued earnings ( CARE) scheme for those joining on or after 1 April 2015. For further information, see Practice Note: The reformed Teachers' Pension Scheme the legacy TPS, set up under the Superannuation Act 1972 ( SA 1972) as a final salary scheme for members who joined before 1 April 2015. This scheme is the subject of this Practice Note Be aware there are separate schemes in Scotland and Northern Ireland, which are not covered by this...
What is the PCSPS? Until 30 September 2002, the Principal Civil Service Pension Scheme ( PCSPS) was the only pension option for the civil service. From 1 October 2002, four distinct sections were introduced within the PCSPS: Classic (the 1972 Section), Classic Plus (a blend of Classic and Premium), Premium (the 2002 Section) and Nuvos (the 2007 Section). The first three operate on a final salary basis, whereas Nuvos is a career-average section. For further details on how these sections were established, see below. Subsequently, on 1 April 2015, a new arrangement, the Civil Service Pension scheme ( CSP) alpha, was created to provide benefits on a career average basis. When alpha was brought in, the government acted to close the PCSPS to future accrual, subject to: the retention of a final salary link in the PCSPS for active members, meaning benefits earned in the PCSPS are...
This Practice Note considers the National Health Service Pension Scheme ( NHSPS) as it existed before the amendments taking effect on 1 April 2015. What is the National Health Service Pension Scheme? The NHSPS is an unfunded public service occupational pension arrangement providing retirement benefits to health service employees on a salary-related, or defined benefit ( DB), basis. Since 1 April 2015, there have been two distinct NHSPS schemes: the reformed NHSPS (often called in NHS publications the ‘2015 Scheme’), established under the Public Service Pensions Act 2013 ( PSPA 2013) on 1 April 2015 as a career average revalued earnings ( CARE) scheme. New members from 1 April 2015 have joined this arrangement. For further details, see Practice Note: The reformed National Health Service Pension Scheme the legacy NHSPS (often described in NHS publications as the ‘1995/2008 Scheme’), comprising two separate final salary...
FORTHCOMING DEVELOPMENT : Section 10 of the Finance Act 2022 is set to raise 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. This change takes effect on the stated date and will not apply to specified uniformed services. The Act will also permit members of registered pension schemes to access benefits before 57 where, on or before 4 November 2021, they either already held an 'unqualified right' to take benefits or were undertaking a substantive transfer to a scheme that, on or before 4 November 2021, offered an unqualified right to a protected pension age below 57. To rely on this new 2028 protection, the scheme’s rules must, as at 11 February 2021, have contained an unqualified right to draw scheme benefits before age 57. For...
Financial terms defined • Bond : This is a form of debt security, meaning a document that establishes a borrowing obligation under debt. For the entity issuing it, a bond serves as an alternative to borrowing money by means of a loan facility. In pension schemes, bonds have typically represented the second-largest slice of assets by asset class, sitting behind shares over time. Types include corporate bonds, which are issued by companies, and gilts, which are issued by the government respectively. Please note the following: In essence, bonds carry both a capital value and an income value component. The capital value reflects the bond’s price at market value or on redemption (that is to say, repayment). The income element is the coupon, that is, the interest rate. Put another way, bond prices move inversely to interest rates: when rates rise, values fall; when rates drop,...
ARCHIVED: This archived Practice Note concerns the judicial pension scheme created by the Judicial Pensions and Retirement Act 1993 (referred to as the Judicial Pension Scheme 1993 ( JPS 1993) or JUPRA). It is no longer maintained. The Practice Note also includes references to the Judicial Pension Scheme 1981 ( JPS 1981). Statutory framework The Judicial Pension Scheme comprises several schemes: JPS 1981. Salaried judges appointed before 31 March 1995 generally belong to this unfunded final salary scheme, which was set up under the Judicial Pensions Act 1981 ( JPA 1981) JUPRA. Salaried judges appointed between 31 March 1995 and 31 March 2015 usually belong to this unfunded final salary scheme, which was established under the Judicial Pensions and Retirement Act 1993 ( JPRA 1993). Note that: there is a right of election to move from the JPS 1981 to JUPRA at any time up to a...
Statutory framework The Judicial Pension Scheme comprises a range of arrangements: Judicial Pension Scheme 1981 ( JPS 1981). Salaried judges appointed before 31 March 1995 typically fall within this unfunded, final salary arrangement, created under the Judicial Pensions Act 1981 ( JPA 1981) Judicial Pension Scheme 1993 ( JPS 1993 or JUPRA). Salaried judges appointed between 31 March 1995 and 31 March 2015 generally participate in this unfunded, final salary arrangement, established under the Judicial Pensions and Retirement Act 1993 ( JPRA 1993). Note that: there is a right to elect to move from JPS 1981 to JUPRA at any point up to six months after retirement. For further details, see: Eligibility, below the Ministry of Justice ( Mo J) conducted an options exercise in 2023 enabling certain members of the Judicial Pension Scheme 2015 ( JPS 2015) to make a...
The expression ‘joint venture’ ( JV) is not a term with a precise legal definition under UK law. In essence, it denotes a commercial arrangement in which two or more participants agree to pool resources for the purpose of delivering an intended project, or another business activity. A JV vehicle might, for example, be established as a limited liability company, with each party acting as a shareholder. For more information on JVs, consult the Overview Document (available to those with a subscription in Lexis+® UK Corporate). Establishment of the JV vehicle—identify the pension issues When forming a JV between two or more sponsoring parties, the parties to the JV must identify the pensions issues that arise from setting up such a vehicle......
ARCHIVED : This archived Practice Note summarises the Directive on the activities and supervision of Institutions for Retirement Provision ( IORPs), commonly called the IORP II Directive or simply IORP II. It is no longer being updated. Under EU law, IORP denotes pension schemes. IORP II superseded the 2003 IORP Directive 2003/41/ EC, which has been repealed. It entered EU law in December 2016 and took effect in the UK on 13 January 2019. Although IORP II has been transposed into UK domestic law, the directive itself does not sit within domestic law (including as assimilated law)... Purpose of IORP II The now-repealed 2003 IORP Directive was agreed in June 2003 and then implemented by each EU Member State. Its aim was to create an EU-wide framework for running pension schemes, imposing mandatory standards in core areas such as funding of defined benefit ( DB)...
Investment-regulated pension schemes ( IRPSs) Investment-regulated pension schemes ( IRPSs) are a distinct class of registered pension schemes that face extra controls over the asset types permitted as investments. They were established as a separate form of registered pension scheme by the Finance Act 2004 ( FA 2004), then adjusted ahead of 6 April 2006 by the Finance Act 2006, as set out by the Chancellor in the Autumn Statement on 5 December 2005. An IRPS may take the form of either an occupational or a personal pension scheme, with the main types generally treated as IRPSs commonly described as: small self-administered schemes ( SSASs) (a form of occupational pension scheme), and self-invested personal pensions ( SIPPs) (through which a member can exercise almost complete control over investment choices) Unless transitional protection applies (see below), from 6 April 2006 IRPSs have been...
The pension consequences of an internal group restructuring largely hinge on the make-up of the group’s pension provision. Material pensions questions commonly surface where the group underwrites one or more occupational defined benefit schemes. This Practice Note, using two case studies, highlights the principal matters that employers and trustees ought to consider when carrying out an intra-group reorganisation. Key pensions considerations If the group backs a defined benefit ( DB) scheme, prompt thought should be given to whether the restructuring would: trigger the liabilities for employer debt of a sponsoring employer under section 75 of the Pensions Act 1995 (the s 75 debt) and, if so, how that liability could be managed negatively affect the sponsor support available to the scheme, which could in turn: influence the trustees’ approach to the scheme’s...
The general principles In an ideal scenario, the wording and provisions of contracts, deeds and other documents would be free of ambiguity, preventing misunderstanding when construing them; yet, in reality, and in practice, that is not invariably so. Consequently, the courts have fashioned methods or principles for construction and interpretation, including the interpretation of scheme deeds and rules in the pensions context. The principles governing the construction of documents are now well settled and uncontroversial. The courts’ objective is to construe documents by ‘common sense’ standards; they ultimately consider the ordinary and natural meaning of the language employed. These principles have been refined, built upon and expanded through a number of significant House of Lords and Supreme Court decisions. Judicial reasoning has built upon these foundations......
This Practice Note sets out the restriction in Chapter V of the United Kingdom General Data Protection Regulation, Assimilated Regulation ( EU) 2016/679 ( UK GDPR), and Chapter V of the EU General Data Protection Regulation, Regulation ( EU) 2016/679 ( EU GDPR), concerning the movement of personal data beyond the UK or the EEA or to international organisations. ‘ Assimilated law’ is the term applied to retained EU law ( REUL) that continues to have effect after the close of 2023. Re-labelling REUL (and related expressions) as assimilated law signals a shift in its standing and handling under UK law, meaning it is, in general, to be read in line with ordinary domestic rules and principles. From 1 January 2024, REUL is treated as ‘assimilated’ within domestic law because, in broad terms, it is divested of EU-derived...
Pension entitlements can be moved from one scheme to a different one. To prevent unfavourable tax outcomes under the Finance Act 2004 ( FA 2004), any movement from a UK-registered pension scheme must be a ‘recognised transfer’, which FA 2004, s 164(1)(c) explicitly treats as an authorised member payment. This Practice Note addresses the points to consider for: the sole recognised transfer permitted from a UK-registered pension scheme to an overseas arrangement (that is, a transfer to a Qualifying Recognised Overseas Pension Scheme ( QROPS))—for more detail, see: Transfer to a QROPS, below moves from a UK-registered pension scheme to overseas arrangements that are not a QROPS—for more detail, see: Transfer to an overseas pension scheme other than a QROPS, below transfers from overseas arrangements into a UK-registered pension scheme—for more detail, see: Transfers from overseas pension...
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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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