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 tracker provides a catalogue of notable pensions judgments delivered in 2026, ordered by date. You can navigate the entries via the Table of Contents on the left-hand side of the page. Please note that pensions decisions from the General Regulatory Chamber ( GRC) of the First-tier Tribunal ( FTT) and the Upper Tribunal ( UT) in 2026 that concern appeals against decisions of the Pensions Regulator for breaches of automatic enrolment duties are recorded in a separate tracker — please see: Case tracker—2026 auto-enrolment pensions judgments... April 2026 Case details Citations High-level summary Further information Richard Brian Fenech & Heather Imogen Dunne v Financial Conduct Authority Upper Tribunal ( Tax and Chancery) — 27 April 2026 [2026] UKUT 00162 ( TCC), HM Courts & Tribunals Service The Upper Tribunal ( UT) partly upheld the references by Fenech and Dunne to the FCA’s...
ARCHIVED: This tracker is archived and is no longer maintained. It contains a list of recent, important judgments that were issued in 2024, organised by topic area. Those topics appear in the Table of Contents (to the left of the page). For a list of significant pension judgments from 2024 arranged by date, see: the Case tracker—2024 pensions judgments—by date [ Archived].......
ARCHIVED: This archived tracker sets out a list of significant pensions judgments issued in 2023, arranged by date. You can move through the entries using the Table of Contents to the left. Please note that pensions judgments from 2023 handed down by the General Regulatory Chamber ( GRC) of the First-tier Tribunal ( FTT) and the Upper Tribunal ( UT) that specifically concern appeals against decisions of the Pensions Regulator for breaches of automatic enrolment duties are captured in a separate tracker — see: Case tracker—2023 auto-enrolment pensions judgments. For a topic-based index of notable 2023 pensions judgments, see: Case tracker—2023 pensions judgments—by topic. December 2023 There were no significant pensions judgments delivered in December 2023 (however, there were several pensions judgments from the General Regulatory Chamber ( GRC) of the First-tier Tribunal ( FTT) in December 2023 that relate to appeals against...
ARCHIVED : This case tracker is archived and is no longer actively maintained. It presents a catalogue of notable pensions judgments delivered in 2017 by the courts. The entries in this tracker are arranged by subject. Those subjects appear in the Table of Contents (on the left side of the page), set out there. This Practice Note includes citations to case law from the Court of Justice of the European Union. In general, EU judgments issued on or before 31 December 2020 remain binding on UK courts and tribunals (even where the EU courts later depart from them) until the UK courts exercise their powers to diverge. For the most part, EU case law produced after that date is not binding on the UK, though UK courts and tribunals may still have regard to EU judgments where relevant. For fuller...
This practice note applies to registered occupational pension schemes in wind-up (excluding those entering the Pension Protection Fund) A central feature of the winding‑up of occupational pension schemes is ensuring that, so far as practicable, the process enables the trustees of the scheme to be released from ongoing responsibility for the scheme, its assets and its liabilities. There are several actions trustees can take to facilitate this. These steps assist trustees in concluding their role once winding‑up is completed. and reduce residual exposure where practicable. For guidance on measures to protect trustees from liability in a continuing scheme, see Practice Note: Trustee liability and protection in pensions. Statutory discharge Where a pension scheme is being wound up and falls within s 73 of the Pensions Act 1995 ( PA 1995) (eg a registered defined benefit occupational scheme), a statutory discharge may be available to the...
This guide explains the use of e-signatures across a range of international jurisdictions. A comprehensive table provides a quick-reference overview of whether, and in what ways, e-signatures are deployed in different countries. More extensive detail on every overseas jurisdiction listed is provided in the sections that follow. For detailed information on executing contracts in multiple jurisdictions, see Practice Note: Execution of contracts—jurisdictional guide. For guidance on the execution of deeds in different jurisdictions, see Practice Note: Execution of deeds—jurisdictional guide. For insight into how contracts are formed across various jurisdictions, see Practice Note: Contract formation—jurisdictional guide. For information concerning the execution of documents under Scots law, see Execution— Scotland—overview. Please note that this is an introductory resource only, and that local advice from suitably qualified legal professionals in the relevant country should be obtained where...
THIS PRACTICE NOTE APPLIES TO TRUSTEES OF ALL PENSION SCHEMES A power is the legal capacity granted to a person to manage or dispose of property that is not their own. In trust-based occupational pension schemes, trustees are typically given such powers, and legislation also bestows powers upon them. These powers provide trustees with discretion and choice, and in the trust context they are usually classified as administrative or dispositive. Dispositive powers commonly seen in pension schemes cover: Early retirement and ill-health early retirement Death-in-service benefits Increases to benefits, including annual pension increases and revaluation of deferred pensions Acceptance of transfers into the scheme Application of any surplus on winding-up Schemes generally also contain amendment powers concerning the trust deed and rules. Sometimes a power is vested solely in the trustee; others are exercised jointly with the employer or depend on the employer’s consent. The exercise of powers is subject to...
Incorporated v unincorporated charities Charities commonly adopt a range of incorporated and unincorporated forms. Corporate forms eligible for charitable status include: a charitable company (almost always a company limited by guarantee) a co-operative society or community benefit society (formerly termed industrial and provident societies) charity trustees incorporated under Part 12 of the Charities Act 2011 ( CA 2011) a charitable incorporated organisation (ie the limited-liability model created by Part 11 of CA 2011), requiring registration solely with the Charity Commission a body corporate established by Act of Parliament or Royal Charter (eg the Official Custodian for Charities) Unincorporated charities take one of two forms: a charitable trust; or a charitable unincorporated association Charitable company A charitable company may enter into contracts, execute deeds and issue other documents in the same way as any company formed under the Companies Acts......
THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMES Notifying the Pensions Regulator of the winding-up As part of their ongoing duty to provide and maintain registrable information on the Pensions Regulator ( TPR)’s scheme register, trustees must tell TPR, as soon as reasonably practicable, about: the date that any winding-up starts, and the completion of any winding-up Reports must be submitted through Exchange ( TPR’s online information service). A failure to notify or update TPR may result in financial penalties on the trustees. For further details, see Practice Note: Pension scheme reporting requirements— The duty to provide and maintain registrable information on the Pensions Regulator’s scheme register. Disclosure requirements applicable to a winding-up scheme When winding-up commences, trustees of an occupational pension scheme will usually draft a winding-up procedure and disclose it to TPR and others. For further information, see Disclosure of...
Statutory duty to whistleblow Under the Pensions Act 2004 ( Pe A 2004, s 70), those connected with pension schemes must notify the Pensions Regulator ( TPR) of certain legal breaches where there is reasonable cause to think the matter is likely to be of material significance to TPR. This obligation is widely referred to as the duty to whistleblow. For more detail on the breadth of the obligation, see: Who is required to whistleblow? and What needs be reported?, below. The statutory obligation takes precedence over any inconsistent obligations an individual owes (for example, a confidentiality duty to the scheme’s sponsoring employer). Submitting a report to TPR does not infringe such additional, conflicting or existing (eg confidentiality) obligations. Section 103A of the Employment Rights Act 1996 protects employees who make a report to TPR. The scope and application of the duty feature in TPR’s...
This Practice Note addresses the disclosure duties applying from 6 April 2014 to occupational and personal pension schemes under the Occupational and Personal Pension Schemes ( Disclosure of Information) Regulations 2013, SI 2013/2734 (the 2013 Disclosure Regulations). For information on disclosure requirements that apply outside the 2013 Disclosure Regulations, see Practice Note: Event-specific disclosure requirements for occupational and personal pension schemes. For details of the disclosure requirements that applied before 6 April 2014 to occupational and personal pension schemes, see Practice Notes: Occupational pension schemes—disclosure requirements before 6 April 2014 ( ARCHIVED) and Personal pension schemes—disclosure requirements before 6 April 2014 [ Archived]. In this Practice Note, references to ‘trustees’ include, in the context of a contract-based scheme, the managers of the scheme. Introduction of new disclosure regime from 6 April 2014 The 2013 Disclosure Regulations took effect on 6 April 2014,...
This introductory guide, dealing with trust-based occupational pension schemes, is chiefly for trainees, newly qualified lawyers and others, and anyone new to or unfamiliar with pensions law. A bulk transfer involves moving a defined cohort of members from one pension scheme (the transferring scheme) to another (the receiving scheme). Under such a transaction, the transferring scheme pays a single, aggregated transfer amount to the receiving scheme, covering all of those members. Those members then immediately cease to have benefit rights in the transferring scheme and instead acquire benefits under the receiving scheme. This beginners’ guide outlines the various forms of bulk pension transfer that may take place in practice. For a concise introduction to individual pension transfers, please refer to Practice Note: Individual pension transfers—beginners’ guide. Active members If active members are included in a bulk transfer, careful consideration must be given to the basis (if any) on which they will build up...
FORTHCOMING DEVELOPMENT : Under section 10 of the Finance Act 2022, the normal minimum pension age ( NMPA) rises from 55 to 57 on 6 April 2028, excluding members of the public service schemes for firefighters, police and the armed forces, as currently framed in the legislation. It also confers, in law, a right on members of registered pension schemes to access benefits before age 57 where, on or before 4 November 2021, they either already held an ‘unqualified right’ to take benefits, or were already undertaking a substantive transfer to a scheme that, by 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, as at 11 February 2021, have contained an unqualified right to draw scheme benefits before age 57, in order to qualify. For more detail and...
Statute provides for two tax-efficient alternatives to a life assurance policy held within a registered occupational pension scheme: the relevant life policy ( RLP), and the excepted group life policy ( EGLP) In statute, an EGLP falls within the wider RLP concept; nevertheless, because it insures more than one life—rather than a single life—it is treated as a distinct insurance product line. For clarity in what follows, ‘ RLP’ is used for single-life policies and ‘ EGLP’ for multiple or group life policies. Originating in section 539A of the Income and Corporation Taxes Act 1988 in the run-up to ‘ A‑day’, and now set out in the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003) and in sections 480–482 of the Income Tax ( Trading and Other Income) Act 2005 ( ITTOIA 2005), EGLPs and RLPs provide lump sum...
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMES What is a 'sectionalised' pension scheme? A pension scheme can be set up in several different ways and configurations. For example, it might take the following forms: include more than one participating employer within the same arrangement and establish distinct benefit designs for members employed by different employers originate from earlier mergers or bulk transfers of members’ benefits arising out of corporate transactions, leaving a single sponsoring employer but retaining rules under which different groups of members receive different benefits provide both earlier, historic defined benefits together with more recent defined contribution benefits operate as an industry-wide arrangement that permits multiple employers to participate, each with its own section delivering benefits to its own employees The rules of the scheme may then expressly state: that the scheme’s assets are held and administered as one overall fund and,...
Pension commencement lump sum ( PCLS) When a member of a pension scheme becomes eligible to take their benefits, they can usually withdraw part of it as a tax-free lump sum, which HMRC terms a ‘pension commencement lump sum’ ( PCLS). Opting for a lump sum is generally the member’s choice, and they must elect how much to take; however, the scheme rules should be consulted for any procedural or other requirements. Under current legislation, a PCLS is tax free, making it a popular option. Because of its tax-free nature, HMRC sets strict conditions for a lump sum to qualify. This Practice Note first examines HMRC’s general conditions and then the special conditions that apply in particular cases. Defined contribution ( DC) schemes: a portion of the member’s pension pot is paid directly to the member in cash. Defined benefit ( DB) schemes: the position is more...
FORTHCOMING CHANGE : The Pension Schemes Bill, anticipated to obtain Royal Assent in 2026, would, among other matters, authorise trustees of DB schemes to change scheme rules by resolution so that surplus funds can be paid to the sponsoring employer, and to remove or ease limits created by earlier s 251 resolutions. This will be achieved by introducing a new s 36B into the Pensions Act 1995, while also dispensing with the need for a s 251 resolution under the Pensions Act 2004. The Bill will also allow regulations to set conditions for surplus distributions, ensuring trustee flexibility is balanced with protections for members, which may include: actuarial certification; compliance with specified funding frameworks; and obligatory notifications to members. The Finance Bill 2026–27 is expected to include measures to support surplus payments being made to members. For more detail, see:...
This Practice Note delivers practical guidance on the valid execution of simple contracts and deeds by liquidators. A liquidation may be: insolvent (where a company cannot meet its debts or its liabilities exceed its assets), or solvent It may be initiated by court order (compulsory liquidation) or out of court (voluntary liquidation). For information on each type, see: Compulsory liquidation—overview Creditors' voluntary liquidation ( CVL)—overview Members' voluntary liquidation ( MVL)—overview Quick view The outline below summarises execution formalities relevant to liquidators and indicates where corresponding precedent execution clauses are located. For fuller detail, navigate to the document type via the links in the first column. Simple contracts: May be made by the company (see section 43(1)(a) of the Companies Act 2006 ( CA 2006)). Under the...
Guide to executing simple contracts across jurisdictions This guide explains the requirements for signing simple contracts in a range of international jurisdictions. A table gives a quick-reference snapshot of the execution formalities for companies, individuals and partnerships in different countries. Fuller commentary for each overseas jurisdiction listed in the table appears in the sections below. For guidance on the execution of deeds in various jurisdictions, see Practice Note: Execution of deeds—jurisdictional guide. For electronic signatures, see Practice Note: E-signatures—jurisdictional guide. For the formation of contracts, see Practice Note: Contract formation—jurisdictional guide. For executing documents under Scots law, see: Execution— Scotland—overview. Please note: this is an introductory resource only, and local advice from suitably qualified legal professionals in the relevant country should be obtained where appropriate. Summary table What are the requirements for companies when executing contracts? What are the requirements for...
This Practice Note provides practical guidance on the proper execution of documents by non- Companies Act corporations This Practice Note offers practical direction on executing documents correctly for corporations outside the Companies Act. Such corporations arise under statute, like local authorities and building societies. A corporation has a legal identity distinct from its members, enabling it to enter contracts, own property, and bring or face proceedings in its own name. Here, the focus is on corporations aggregate (groups of persons) rather than corporations sole (a single office-holder). The expressions ‘body corporate’ and ‘corporation’ are broad and include entities constituted by: Statute: including building societies, co-operative or community benefit societies (formerly industrial and provident societies), and friendly societies A general Act of Parliament: such as local government authorities, corporations overseeing public services and industries, bodies with general administrative and advisory roles, and certain entities carrying out special...
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
