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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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What is an insistent client? An ‘insistent client’ usually describes someone who, after receiving a personal recommendation, decides to proceed in a different way to that advice. For a time, there was no settled meaning, which risked uneven use of the term. On 3 January 2018, through the Conduct of Business Sourcebook ( Insistent Clients) Instrument 2017, FCA 2017/66, the Financial Conduct Authority ( FCA) set out a definition in COBS 9.5A. Under this definition, an insistent client is a person who: receives a personal recommendation from an FCA‑regulated firm chooses to enter into a transaction that differs from the firm’s recommendation wants the firm to facilitate that alternative transaction Accordingly, the FCA views the concept from the adviser’s perspective, where the firm is asked to execute the very course of action it advised against. This has become...
STOP PRESS On 11 May 2026, HMRC issued a new technical note, inheritance tax on pensions. It explains the inheritance tax ( IHT) changes made by the Finance Act 2026 for deaths on or after 6 April 2027. The note outlines how notional pension property will be pinpointed, assessed and apportioned to beneficiaries, who must report and settle any IHT due, how withholding notices and the pensions direct payment scheme will work, and how the reforms dovetail with existing income tax rules on pension death benefits. The government is expected to bring forward supporting secondary legislation on information-sharing duties later this year. HMRC will provide guidance, supplementary materials and interactive tools for personal representatives by April 2027. This Practice Note is being revised to incorporate the technical note. For more detail, see LNB News 11/05/20026 40. This Practice Note explains how IHT rules apply to the...
Through the Finance Act 2014, the government brought in two allowance protection regimes to accompany the reduction in the lifetime allowance from £1.5m to £1.25m on 6 April 2014: Fixed protection 2014 ( FP 2014)—for further information, see Practice Note: Fixed protection 2014 ( FP 2014) Individual protection 2014 ( IP 2014), which this Practice Note covers IP 2014 (as with FP 2014) was designed to deliver transitional protection for those who had already built up pension savings on the basis that the standard lifetime allowance would be at least £1.5m. Although the lifetime allowance was abolished with effect from 6 April 2024, IP 2014 still provides transitional protection for an individual’s entitlement to: the lump sum allowance, the lump sum and death benefit allowance, and a tax-free lump sum. For further information, see What is IP 2014?,...
FORTHCOMING DEVELOPMENT : Section 10 of the Finance Act 2022 will lift the normal minimum pension age ( NMPA) from 55 to 57 on 6 April 2028, with an exception for members of the firefighters, police and armed forces public service pension schemes. The Finance Act 2022 will also allow members of registered pension schemes to draw benefits before 57 if, on or before 4 November 2021, they: had an unqualified right to take benefits; or were engaged in a substantive transfer to a scheme offering an unqualified right to a protected pension age under 57 on or before 4 November 2021. To use this new 2028 protection, the scheme’s rules must have included, as at 11 February 2021, an unqualified right to take scheme benefits before age 57. For further information, see Practice Note: Increasing the normal minimum pension age ( NMPA) to...
FORTHCOMING DEVELOPMENT: On 15 December 2025, the Department for Work and Pensions ( DWP) opened a consultation reviewing whether the powers allowing the Pensions Regulator ( TPR) to remove and replace trustees should be enlarged or redesigned. It observes that TPR’s present statutory powers to suspend, bar or substitute trustees are narrowly framed, seldom used, and may involve intricate, quasi‑judicial procedures. Where a change of trustees is needed, TPR typically appoints independent trustees from its independent register, which, in reality, comprises a limited pool of professional trustee firms and can be an effective yet expensive outcome, notably for distressed schemes or orphan arrangements with no trustees in post. In this light, the consultation assesses the practicality of creating a government‑appointed public trustee to provide a secure, independent, last‑resort option when trustees must be appointed or replaced. Independent individuals may act for...
For this Practice Note, references to trustees cover trustees and trustee directors of occupational pension schemes, together with scheme managers and pension board members for public service pension schemes. What is EDI? Equality, diversity and inclusion ( EDI) is a joined-up approach that ensures people from varied backgrounds are treated fairly, valued, and able to participate meaningfully. It seeks to embed fairness, value and meaningful contribution at the forefront for all consistently everywhere. equality concerns offering equal chances and tackling disadvantage so individuals are not constrained by background or characteristics diversity acknowledges and values visible and non-visible differences, reaching beyond legally protected characteristics inclusion makes certain this diversity is put to effective use by building an environment where people feel respected, heard and able to prosper The Pensions Regulator ( TPR) considers that, when equality, diversity and inclusion operate together in running a...
ARCHIVED This Practice Note, kept for reference only, sets out the statutory and regulatory amendments — including revisions to the FCA Handbook — that implemented the pension freedoms taking effect on 6 April 2015. Preparatory actions undertaken before 6 April 2015; Changes introduced on the day itself; and Subsequent technical tweaks to better realise the pension freedoms. The Note is not maintained and is supplied solely for information. From 6 April 2015, the pension freedoms permitted those with flexible benefits (that is, money purchase or cash balance benefits) to access their pension savings more readily from age 55, either through drawdown or by taking one or more cash payments called uncrystallised funds pension lump sums ( UFPLS). For further details, see Practice Note: Pension freedoms—an introduction [ Archived]. How were the pension freedoms implemented?......
FORTHCOMING CHANGE: On 26 November 2025, within Budget 2025, it was confirmed that from April 2029 only the first £2,000 each tax year of pension saving made under a salary sacrifice arrangement will escape National Insurance contributions ( NICs). Any amount an employee sacrifices above £2,000 a year will attract both employer and employee NICs, meaning the surplus over £2,000 will, for NICs, be handled in the same manner as other employee workplace pension payments. Employer pension funding is unchanged, and income tax relief is also preserved. Employers must record and report the total value of salary given up using the existing payroll software already in use by employers for reporting purposes, and HMRC has pledged to work with stakeholders as appropriate in practice. HMRC will issue further guidance ‘before April 2029’. The National Insurance Contributions ( Employer Pensions...
THIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMES The scheme rules Within trust-based occupational pension schemes, provisions for ill-health early retirement usually place decision-making responsibility with the trustees, the sponsoring employer, or both acting together. The precise role can differ from scheme to scheme, and the language used may require careful interpretation to apply correctly. In some schemes, the role is confined to determining whether the ill-health test set out in the rules is met. In others, there is a discretionary element in deciding whether to grant an ill-health pension to a member. Because definitions and scope vary, uncertainties may arise when construing these provisions. For further information, see Practice Note: Ill-health early retirement— Interpreting the scheme rules. The identified decision maker must evaluate every application on a case-by-case basis, taking into account the specific facts...
This practice note applies to defined benefit occupational pension schemes The importance of identifying a scheme’s statutory employer(s) A fundamental element of the law governing occupational pension schemes, particularly defined benefit ( DB) schemes, is that the main burden of supporting the scheme lies with its sponsoring employers, as a matter of law alone indeed. An employer might have exited the scheme previously without settling all liabilities owed to it; in such circumstances they may still be a ‘statutory employer’ even though they no longer participate. They may therefore continue to bear obligations in relation to the scheme. Under the registered pension scheme regime, various specific obligations fall upon those who qualify as ‘statutory employers’, a notion carried over from the earlier tax-exempt approval regime in force before A-day (for further information on the pre A-day regime, see The pre A-day pensions tax regime [...
This Practice Note has been archived. It reviews the subsequent High Court judgment in IBM v Dalgleish, delivered on 20 February 2015 (widely termed the 'remedies judgment'), where Warren J determined the remedies open to members following the breaches identified in the principal judgment. In particular, it considers: the findings reached in the remedies judgment the issues left unresolved the further judgments on 18 and 19 May 2015 addressing outstanding matters from both the principal judgment and the remedies judgment the pending appeal proceedings, and the implications of the remedies judgment for employers, trustees and schemes In the principal judgment in IBM v Dalgleish, Warren J concluded that IBM's alterations to employees' defined benefit ( DB) pension provision amounted to a breach of both its duty of good faith in the pensions context (referred to as the ' Imperial duty' in the...
Pension scheme disputes—jurisdictions for resolution Disagreements about pension schemes can be settled in three distinct forums, each operating its own rules on costs: the courts the Pensions Regulator the Pensions Ombudsman The courts Many pension issues are pursued through the civil courts. Claims, particularly those concerning occupational schemes constituted as trusts and supervised under the court’s inherent jurisdiction, are allocated to the Chancery Division of the High Court, specifically the Pensions Sub‑ List of the Business List ( BL ( Ch)) within the Business and Property Courts of England and Wales. Such matters are commonly brought by trustees, the scheme employer or beneficiaries to resolve questions about the governance or administration of the scheme’s trusts. The Pensions Regulator The Pensions Regulator has a broad supervisory mandate and may take a proactive, interventionist stance towards employers, trustees and associated persons to protect pension scheme funds. Actions taken by the...
ARCHIVED: This archived Practice Note sets out background on the Retail Distribution Review ( RDR), explaining what the review covered and its impact on personal pension schemes. It is no longer maintained. For details on measures concerning costs and charges, see Overview: Costs and charges—overview. Application of the RDR The Retail Distribution Review ( RDR) brought substantial reforms to the retail investment market and applies to regulated firms operating in that sector. This Practice Note will interest those advising such firms and anyone seeking to understand why the market has shifted. It: offers a general summary of the RDR examines in more depth certain specific issues for contract-based pension schemes Background to the RDR The RDR commenced in June 2006 as a comprehensive review of practices within the retail investment market and continued for six years, ending in a suite of regulatory changes. The reforms...
THIS PRACTICE NOTE APPLIES IN RELATION TO TRUST- BASED OCCUPATIONAL DEFINED CONTRIBUTION PENSION SCHEMES This Practice Note has been archived. It relates to the Pensions Regulator’s approach to DC governance during the period from 21 November 2013, when its original defined contribution Code of Practice (the previous DC Code) came into effect, through to 28 July 2016, when its new Code of Practice 13 on the governance and administration of occupational trust-based schemes providing money purchase benefits (the New DC Code), together with supporting DC guides, also came into effect. It focuses on: the 31 DC quality features (the DC Quality Features) described by the Pensions Regulator (the Regulator) in the previous DC Code and in associated regulatory guidance published in November 2013; and the ways in which trustees of DC occupational pension schemes could demonstrate that they had complied with those DC...
FORTHCOMING CHANGE 1 : Section 10 of the Finance Act 2022 will raise the normal minimum pension age ( NMPA) from 55 to 57 on 6 April 2028, except for members of the firefighters, police and armed forces public service pension schemes. This increase applies broadly across registered schemes, subject to the stated exemptions. The same Act will also permit members of registered pension schemes to access benefits before 57 where, on or before 4 November 2021, they either held an ‘unqualified right’ to draw benefits, or were already engaged in a substantive transfer to a scheme providing an unqualified right to a protected pension age below 57 on or before 4 November 2021. To rely on this new protection applying in 2028, the scheme’s rules must, as at 11 February 2021, have contained an unqualified right to take entitlement to scheme benefits before age 57. For...
Reducing the financial burden of defined benefit schemes on employers In recent years, a growing number of employers have sought to avoid or curb their exposure to the increasing costs of defined benefit pension schemes and the risks inherent in running them. To achieve this, many have either restricted entry to their defined benefit scheme—so that no new members are admitted—or, in more severe instances, closed the scheme to the future build-up of benefits. Alternatively, employers may look to amend the scheme’s operating provisions so that benefits accrue on a less generous footing. Each approach aims to limit costs and the scheme risks. One approach is to redesign the scheme so members cease to accrue benefits on a 'final salary' basis (i.e. by reference to pay at, or close to, the date their pensionable service ends) and instead on a 'career average' basis (i.e. by...
ARCHIVED: This Practice Note is archived, is not being updated, and is supplied for background reference only. UPDATE (23/3/21): On 22 March 2021, the Department of Health and Social Care announced, among other changes, that 12 provisions will be removed from the Coronavirus Act 2020 ( CA 2020) following its one-year review. These include sections 8 and 9 of the CA 2020 on emergency volunteering leave, which have not been commenced. See: LNB News 23/03/2021 40. This Practice Note outlines the proposals in the Coronavirus Act 2020 ( Act) for emergency volunteering leave ( EVL), a temporary statutory right to unpaid leave for employees and workers who wish to volunteer in the health and social care sectors during the coronavirus ( COVID-19) outbreak. The relevant provisions of the Act are not yet in effect, as the necessary commencement regulations have not been made. A...
Pension schemes and their sponsoring employers confront a range of risks linked to their defined benefit pension schemes, a notable one being the cost of improving life expectancy. Alongside traditional ways of hedging scheme risk—such as buy-outs or buy-ins—de-risking options based on a ‘swap’ contract have been used for some time. A ‘swap’ is a broad term for an agreement under which the parties exchange a sequence of cashflows tied to an underlying asset or other variable. For more on buy-outs and buy-ins, see Practice Note: De-risking—pension buy-outs and buy-ins. What is a longevity swap? A longevity swap is a means for a pension scheme to hedge the risk that members live longer than anticipated. This is now most commonly arranged via an insurance policy (although the earliest transactions were implemented using a derivative). Under a longevity swap, the scheme trustees make...
THIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES ARCHIVED: This archived Practice Note examines in detail the Desmond case, which is significant because it resulted in the issue of contribution notices against individual persons. The Pensions Regulator contended that the director shareholders of Desmond & Sons Ltd had avoided paying the company’s employer debt on a buy-out basis, instead making use of the weaker minimum funding basis, by arranging for the company to enter members’ voluntary liquidation on 3 June 2004. The case raised issues concerning the motives of the director shareholders, as the Regulator had to establish (at the time) that their conduct was ‘otherwise than in good faith’. This archived Practice Note is supplied for background information purposes only. For further information on contribution notices, please see Practice Note: Contribution notices (...
This page gathers pensions resources that cover key topics concerning EU law matters specifically. For general EU law information, consult EU structure, EU legislative process, EU judicial system, and EU rights and policies; these are found in the EU Law topic within the Public Law practice area for reference as well. Brexit Brexit and IP completion day—the implications for pensions [ Archived] Business sales / TUPE transfers TUPE—an overview for pensions lawyers TUPE and Beckmann—the pensions exception How to deal with Beckmann liabilities on a......
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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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