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
FORTHCOMING CHANGE : The Pension Schemes Bill, expected to receive Royal Assent in 2026, will allow regulations to define which trust-based schemes meet value for money ( Vf M) standards and will require trustees to act accordingly. Produce and publish annual Vf M assessments and notify TPR when published Conduct member satisfaction surveys Provide specified metric data The Bill introduces a Vf M rating system with grades of ‘fully delivering’, ‘intermediate’ (with turnaround plans required), and ‘not delivering’ (which may lead to transfers or closures). TPR will be able to enforce the framework through compliance measures and fixed penalties of up to £10,000 for individuals and £100,000 for entities, with routes to contest any incorrect ratings. In parallel, the FCA is preparing equivalent rules for contract-based schemes. For more information, see Reform of the Vf M duty below and Practice Note: Pension Schemes...
This Practice Note outlines matters to bear in mind when preparing communications for members. For issues specific to the task of reviewing or updating a scheme booklet, see Practice Note: How to review a scheme booklet. For information focused on retirement communications, see Practice Notes: Retirement communications in occupational DC schemes, Retirement communications in FCA-regulated pension schemes, Retirement risk warnings—requirements for occupational DC schemes and Retirement risk warnings—requirements for FCA-regulated pension providers. For further guidance on disclosure obligations, see Practice Notes: Disclosure requirements applicable to occupational and personal pension schemes after 5 April 2014 and Event-specific disclosure requirements for occupational and personal pension schemes. Broad principles Pensions legislation and the Financial Conduct Authority ( FCA) rules oblige trustees, pension providers and/or employers to issue member communications for a range of purposes (eg when members near retirement, to satisfy the disclosure duties in the...
Where the Pensions Regulator or its Determinations Panel (the Panel) makes or formally issues: a decision under the Pensions Regulator’s Standard Procedure, or a final notice using the Pensions Regulator’s Special Procedure, that decision or final notice (together called in this Practice Note a determination) can be taken to the Upper Tribunal to have the matter reconsidered. For more detail about the Determinations Panel and the Standard and Special Procedures, see Practice Note: The Pensions Regulator’s Determinations Panel. This right of referral is especially helpful to anyone adversely impacted by a determination (for example, one that places a contribution notice or a financial support direction on that individual), as it in effect provides a venue to challenge that decision. Although references to the Upper Tribunal do not attract a fee, each side will ordinarily meet their own expenses and, in some situations, the Upper Tribunal may make an...
This Practice Note applies solely to occupational pension schemes and is intended for trustees; accordingly, it does not cover compensation sharing orders for schemes within the Pension Protection Fund. From 5 December 2005, following the Civil Partnership Act 2004, pension attachment and pension sharing orders were broadened to include the dissolution of civil partnerships for same-sex couples. Cohabiting partners are outside the scope of both orders, as cohabitation does not confer a right to obtain either. Throughout this Practice Note, any reference to an ex-spouse should therefore be read as including an ex-civil partner... Court orders which trustees may have to implement A married member’s pension entitlement may constitute the sole, or principal, asset built up during the marriage. When the marriage breaks down, the court may, as a result, redistribute between the parties the benefits arising from pension resources in situations where...
Practice Note This Practice Note outlines the actions required once a pension order is made in family proceedings, mapping the principal phases and obligations: identifying the valuation date, the transfer day and the valuation day, and the rules on the implementation window under the Welfare Reform and Pensions Act 1999 ( WRPA 1999). It also addresses what happens where implementation occurs after the prescribed four-month period and highlights difficulties that may arise, such as pensions already in payment and the ‘moving target syndrome’. In contrast to pension sharing orders, pension attachment orders do not involve a complicated implementation regime; see: Pensions—financial remedy procedure— Implementation of a pension attachment order. The emphasis here is on the specific, step-by-step requirements for putting a pension sharing order into effect. Matters concerning state pensions are covered in the Practice Note: Pensions—the state pension. A clear grasp of the...
Employer-backed pension arrangements are, in effect, tax‑favoured savings structures through which employers fund future financial support for staff and their dependants in later life. Unsurprisingly, the employment relationship, shaped by the contract of employment and general law, is central to pension scheme governance. The key aspects of that role are relevant to occupational schemes, though many of the same points also apply where pension provision is via personal pension arrangements to which an employer contributes. Dual nature of accrued pension rights under trust and contract law Accrued pension rights under an occupational pension scheme can typically be categorised as: pension rights of scheme members (trust beneficiaries) arising under the trusts of the scheme, and pension rights arising as contractual terms of the employment relationship between an employer and employee Members’ rights under the pension scheme trust are, in principle, enforceable against the scheme’s...
A registered pension scheme may provide benefits without an overall ceiling. Nevertheless, under the Finance Act 2004 ( FA 2004), where a scheme makes an unauthorised payment, tax charges arise for both the recipient and the scheme unless a specific exception applies (though, in certain situations, individuals and companies may seek from HMRC a discharge of liability for those charges where appropriate). For additional detail, see Authorised and unauthorised payments and Unauthorised payments: tax charges and reporting requirements, together with the associated reporting obligations outlined there. Exceptions in special circumstances At times, pension schemes make mistakes that lead to unauthorised payments being issued. There are also situations where making an unauthorised payment is necessary to ensure a beneficiary is treated equitably. Accordingly, there are several exceptions to the standard rules governing unauthorised payments. Such exceptions apply only in particular, defined...
THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMES ARCHIVED: This archived Practice Note reviews the revisions occupational pension schemes adopted to their rules to mirror the pensions tax changes implemented by the Finance Act 2004 from 6 April 2006 ( A‑day). It is not updated and is provided for background only. For more detail on the A‑day reforms, see Practice Note: The Finance Act 2004, A‑day and the pensions tax regime [ Archived]. A-day-an overview The Finance Act 2004 ( FA 2004), effective from A‑day, brought in a new, streamlined framework for taxing UK pension schemes. Before A‑day, schemes had to obtain and keep Inland Revenue (now His Majesty’s Revenue and Customs ( HMRC)) exempt approval to secure favourable tax status. To secure and retain that exempt approval, the maximum benefits payable by schemes were constrained by HMRC‑set ceilings (the HMRC Limits). For...
ARCHIVED: This case tracker is archived and not maintained. It lists key pensions judgments from 2021, arranged by topic. Entries are grouped by subject, with topics shown in the Table of Contents to the left of the page. Discrimination MH and ILA ( Droits à pension en cas de faillite) Full name: BJ and OV, joint trustees in bankruptcy of Mr M v Mrs M, MH, ILA, Mr M Citation: C-168/20 Court: Court of Justice of the European Union ( CJEU) Judgment Date: 11 November 2021 Representation: D. J. Rhee QC, C. Harrison ( Barrister), and I. Gill ( Solicitor) for BJ and OV, joint trustees in bankruptcy of Mr M; G. Peretz QC, J. Briggs ( Barrister), and S. Gilchrist ( Solicitor) for Mrs M, MH, ILA and Mr M; L. Armati, L. Malferrari and M....
The Pensions Regulator ( TPR) operates two enforcement strategies: one enforcement strategy detailing how TPR undertakes enforcement across its functions other than automatic enrolment, and a distinct compliance and enforcement strategy aimed at employers with automatic enrolment obligations. Together, these describe the outcomes TPR pursues and the means to deliver them, all to strengthen safety and security for pension savers. TPR also maintains a prosecution policy setting out how it will deal with criminal offences linked to occupational pensions. The enforcement and prosecution policies sit beneath its TPR scheme management enforcement policy, which states the overarching aims of its enforcement activity and offers insight into the framework TPR applies when choosing cases for enforcement action. In November 2024, TPR stated that the swift expansion in the scale of occupational pension schemes meant members should be protected from systemic risk through a more...
This Practice Note reviews the range of insurance arrangements that parties involved in financial remedy cases might hold, such as life insurance/assurance, medical insurance and endowment plans. It also explains when it might be appropriate to implement a fresh policy, sets out the circumstances in which this should be put into effect within the proceedings, and notes drafting considerations when dealing with such policies. Individuals going through divorce or dissolution should audit the insurance products they own, whether in sole or joint names, including policies without a surrender value. The Practice Note concentrates on two areas that often raise more intricate issues: medical insurance and life insurance/assurance. Medical insurance In the UK, private medical treatment is available via private insurance, typically supplementing NHS provision. Employers may include such cover within their pay and benefits as part of a remuneration package, and schemes...
FORTHCOMING CHANGE 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. It 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 take benefits, or were already undertaking a substantive transfer to a scheme that, on or before that date, offered an unqualified right to a protected pension age below 57. To rely on this new protection in 2028, the scheme’s rules must have, as at 11 February 2021, contained an unqualified right to take entitlement to scheme benefits before age 57. For further details, see Practice Note: Increasing the normal minimum pension age ( NMPA) to 57—pensions...
Restrictions to amendments of Section 9(2B) rights Prior to the ending of salary‑related contracting out (also referred to as DB contracting‑out) on 6 April 2016, legislation imposed limits and controls on what trustees and/or employers could alter within the rules of: a contracted‑out salary‑related ( COSR) scheme, that is, one providing COSR benefits. Between 6 April 1997 and 5 April 2016, the sole category of contracted‑out benefit a member could build up comprised “ Section 9(2B) rights” (so called after the provision of the Pension Schemes Act 1993 ( PSA 1993) which introduced them), and a former COSR scheme (i.e. a scheme that had ceased to be contracted‑out) which still has members with accrued contracted‑out benefits (including Section 9(2B) rights) or who were receiving such benefits For any alteration affecting Section 9(2B) rights made between 6 April 1997 and 5 April 2013,...
FORTHCOMING CHANGE : The Pension Schemes Bill, anticipated to secure Royal Assent in Spring 2026, contains, among other matters, measures allowing regulations to be made so that small inactive pension pots—those worth up to £1,000—are placed into consolidator schemes in practice. The Bill outlines who qualifies, including at least a set dormancy period and the circumstances under which a qualifying pot is treated as dormant. Further clauses oblige trustees and managers to send transfer notices that present default and alternative options to members, set parameters for exemptions where this best serves members’ interests, as appropriate, and safeguard membership rights from adverse impacts arising from transfers. One or more ‘destination proposers’ will act as intermediaries for these movements throughout the process. Clear, specified timelines will apply to giving notice and carrying out the transfers, as set out in the Bill. Additional provisions embed and oversee...
FORTHCOMING CHANGE : The Pension Schemes Bill, anticipated to secure Royal Assent in 2026, contains measures that confer on the Pensions Ombudsman authority equivalent to that of a competent court for matters concerning the recoupment of pension overpayments. This reform removes the necessity for trustees to seek County Court involvement in such cases, thereby cutting legal costs, easing administrative burdens and promoting a swifter, more effective recovery process for schemes and their members. For more detail, see LNB News 05/06/2025 42 and Pension Schemes Bill—tracker — Pensions Ombudsman and overpayments. THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLY This Practice Note explores the extent to which accrued pension entitlements under registered occupational pension schemes may be surrendered or forfeited. The general rule against surrender—the inalienability rule Under section 91(1) of the Pensions Act 1995 ( PA 1995), a member’s accrued benefit rights in a...
Death benefits and trustee discretion Kordylas and another v Pensions Ombudsman Entries in this tracker are grouped by topic. Those topics appear in the Table of Contents on the left-hand side of the page. Next hearing: Chancery appeal. Case reference: CH-2024-000019. Representation The Appellants, Ewa Kordylas and Wlodzimierz Kordylas, are at present shown as litigants in person The Respondent, Trustees of Royal Mail Defined Contribution Plan, is represented by Hogan Lovells International Issue On 26 January 2024, the Appellants lodged an application for appeal in the Chancery Division challenging a decision of the Pensions Ombudsman. In the determination concerning Mrs S ( CAS-45582- S0J0) dated 12 October 2023, Mrs S complained to the Pensions Ombudsman, in fact, that the Trustees of the Royal Mail Defined Contribution Plan had wrongly exercised their discretion by directing part of a lump-sum death benefit to the deceased member’s...
ARCHIVED This archived Practice Note is not being maintained and is supplied for background purposes only. It covers the original Coronavirus ( COVID-19) Job Retention Scheme ( CJRS), first unveiled by the government on 20 March 2020, which applied from 1 March to 30 June 2020. For information on: the extended CJRS operating between 1 May and 30 September 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [ Archived] the extended CJRS in effect from 1 November 2020 to 30 April 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [ Archived] the revised CJRS running from 1 July to 31 October 2020, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [ Archived] The CJRS was a temporary initiative, originally intended to run for three months from 1...
This practice note applies only to defined benefit and hybrid occupational pension schemes Determining normal pension age under the scheme’s admissible rules Members’ normal pension age under the scheme’s admissible rules must be clearly and accurately identified so that: an eligible scheme can supply the Pension Protection Fund ( PPF) with an actuarial valuation of the scheme’s assets and protected liabilities at prescribed, set intervals, for the purpose of enabling the PPF to compute risk‑based pension protection levies where the scheme is within an assessment period, the PPF can secure an actuarial valuation of the scheme’s assets and protected liabilities as at the relevant time as required the PPF can determine the date from which compensation will be payable to an individual (and the amount of that compensation) under the pension compensation provisions of the Pensions Act 2004, s 162 and Sch 7 ( Pe A...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES This Practice Note cites decisions of the Court of Justice of the European Union and refers to its case law. For direction on whether EU judgments bind UK courts, see Practice Note: Assimilated law — Assimilated case law. Amending the amendment power Efforts to expand (or limit) a scheme’s amendment power are often legally precarious and may later be attacked as an improper use of the scheme’s own amendment power. They can also risk eroding the very objective of having an amendment power in the first place. Ability to amend the power of amendment At its core, the amendment power may only be modified—whether by imposing or removing restrictions—where the power itself authorises that outcome. The amendment power must be exercised only for the purpose for which it was bestowed......
This Practice Note outlines the varieties of state pension, the eligibility rules, the ramifications in divorce, dissolution, nullity or separation cases, how to obtain information and make disclosure, and the orders a family court may impose. It takes account of state pension reforms and explains their impact within family law. This Practice Note provides guidance on: the old state pension scheme for those who reached state pension age before 6 April 2016, and the new state pension scheme for those reaching state pension age on or after 6 April 2016 State pension entitlements are often missed on divorce, dissolution, nullity or (judicial) separation, either because they are seen as of limited worth or because their structure and the options available to address the parties’ financial needs are not fully...
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
