Featured documents
This Practice Note outlines the law concerning criminal recklessness. The subjective test for recklessness Certain statutory and common law offences allow the prosecution to prove mens rea through ‘recklessness’. Put simply, recklessness is where the accused takes an unjustified risk that results in unlawful harm or damage. The House of Lords in R v G reaffirmed the subjective approach to recklessness. Before R v G, two distinct tests were used, depending on the offence charged: Subjective recklessness from R v Cunningham: the prosecution had to establish that the accused personally foresaw the risk. Objective recklessness from R v Caldwell: the prosecution only needed to show that the risk would have been obvious to a reasonable person, without proving the accused themselves foresaw it. In R v G, the House of Lords concluded that the objective test could operate unfairly where a defendant did not foresee the
This Practice Note examines the remedy of rescission, explaining when and in what manner a contract can be unwound (at common law, in equity and under statute) and thereby terminated and brought to an end. It covers the consequences and effects of rescission, the principal grounds for setting aside an agreement (misrepresentation, mistake, undue influence, duress, non‑disclosure, fiduciary misdealing and bribery) and the main obstacles to claiming rescission—affirmation, the intervention of third‑party rights and the impossibility of restitution. For further guidance on rescission in the context of misrepresentation, see Practice Note: Misrepresentation—rescission as a remedy. There are many ways in which a contract may reach its end; see: Terminating contracts—how and when a contract ends—overview for a brief and accessible summary, with links to the related further practical guidance, including Practice Note: Termination and expiry of contracts. For a table
What is a res judicata? A res judicata is a determination by a court or tribunal with jurisdiction over the cause of action and the parties, which finally disposes of the issues decided so they cannot be litigated again by those bound, save on appeal. Final judgments entered by default or by consent fall within this concept, whereas rulings on purely procedural points and any decision lacking finality do not. The doctrine’s aim is to bring litigation to an end and shield parties from being harassed by the same dispute twice. in personam—binds the parties and their privies in rem—binds all persons, privy or otherwise (ie a judgment binding the whole world) A party may rely on res judicata: as an estoppel to defeat an opponent’s claim or defence; and/or as the basis of their own claim or
The offence of causing grievous bodily harm with intent Wounding or causing grievous bodily harm (GBH) with intent can be tried solely in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861), the prosecution must establish that the defendant unlawfully and maliciously: wounded with the intention of causing GBH, or caused GBH with that intention, or wounded intending to resist or prevent the lawful arrest or detention of any person, or caused GBH intending to resist or prevent the lawful arrest or detention of any person ‘Unlawfully’ and ‘maliciously’ Unlawfully The wounding or causing of GBH must be unlawful. Such conduct may be lawful if used: in self-defence in defence of another in defence of property for the prevention of crime where the victim gave express or implied consent For further information on these defences, see below:
Most recent Practice notes
THIS PRACTICE NOTE APPLIES TO TRUST- BASED OCCUPATIONAL PENSION SCHEMES Legal requirements in relation to conflicts of interest Pension scheme trustees are obliged to act solely and faithfully in the best interests of the scheme’s beneficiaries. Nonetheless, trustees may owe obligations to other persons, or have personal stakes, that are at odds with that obligation and may compromise their judgement. It is a core doctrine of trust law that trustees must not place themselves in circumstances where their duty to advance beneficiaries’ best interests conflicts with obligations owed to other parties, or with their own personal interests. Where trustees take decisions while affected by a conflict that has not been suitably controlled, there is a risk those decisions could be questioned by scheme members or set aside by the courts, exposing the process to challenge. It is also essential that the members of a scheme perceive any...
Executive retirement benefit provision In much the same way as senior staff typically command higher pay than the wider workforce, they often also receive more generous pension support from their employers. Executive retirement benefits can be structured in several ways, such as: dedicated ‘executive’ tiers within group-wide occupational pension schemes offering richer terms than the main section executive-only registered occupational pension schemes trust-based, unregistered ‘top-up’ pension arrangements unfunded contractual pension promises Before A-day (6 April 2006), when the current registered pension scheme tax rules took effect, executive benefits exceeding the then applicable limits under the tax-approved pensions regime were commonly delivered through either: funded unapproved retirement benefit schemes ( FURBS), or unfunded unapproved retirement benefit schemes ( UURBS) Both FURBS and UURBS conferred certain tax advantages and were used effectively to top up executives’ existing...
This Practice Note applies solely to documents governed by the law of England and Wales. Its main focus is trust-based occupational pension schemes. A document is only enforceable by a court if it has been executed validly. It is therefore essential to follow the correct execution formalities. In pensions practice, the relevant paperwork will typically comprise trust deeds (contracts under seal) and various other forms of written agreements. While oral (ie non-written) agreements are uncommon in the pensions context, as a matter of principle they can be effective unless legislation mandates writing (for example, a contract for the sale of land under section 2 of the Law of Property ( Miscellaneous Provisions) Act 1989 ( LP( MP) A 1989)). This should be kept in mind when examining, or seeking to manage, any specific pension...
This Practice Note This Practice Note offers practical guidance on correctly and properly executing simple contracts and deeds for Law of Property Act receivers ( LPA receivers) or fixed charge receivers. Appointing an LPA/fixed charge receiver is a remedy available to the chargee (ie the holder of security over property) and is the remedy of a chargee. LPA/fixed charge receivership is not an insolvency process and does not necessarily, of itself, mean the chargor (ie the person who granted the security) is insolvent. An LPA/fixed charge receiver must be a natural person (ie a company cannot be a receiver) but need not be an insolvency practitioner or hold any other particular qualification. Unlike a liquidator, administrator or trustee in bankruptcy, an LPA/fixed charge receiver does not take control of the company as a whole (and, for an individual, does not control the...
This Practice Note sets out practical steps for arranging the execution of a document by an individual who has an impairment or disability, or where the individual and their adviser do not share the same language. For overarching guidance on executing contracts and deeds, see the following Practice Notes: Deeds Executing documents—deeds and simple contracts We have also created a comprehensive, interactive collection to help users recognise and navigate key concepts and frequent issues in document execution. Each stage includes practical guidance, precedent clauses and Q& As tailored to that phase. For further details, see: Execution collection. Inability to read or comprehend documents in writing An impairment may prevent a signatory from reading a document themselves, for instance where they are partially sighted or blind. It may equally be that the signatory does not read or speak the language used in the...
This Practice Note sets out practical guidance on the correct execution of simple contracts and deeds by limited liability partnerships ( LLPs). See also Precedents: Execution clause—limited liability partnership—contract and Execution clause—limited liability partnership—deed. For commentary on establishing an LLP, see Practice Note: Forming a limited liability partnership. We have created a collection that serves as a comprehensive, interactive tool to help users pinpoint and navigate the concepts and common issues that arise when executing documents. Each stage or phase supplies practical guidance, precedent clauses and Q& As relevant to that part. For further details, see: Execution collection. The law Before 1 October 2009, the execution formalities applicable to LLPs were contained in the Companies Act 1985. From 1 October 2009, LLPs have been governed by the Companies Act 2006 ( CA 2006) by virtue of, and as modified by, the Limited Liability...
This Practice Note outlines range of disclosure duties that apply to employers in relation to pensions information. Depending on the specific duty, that information may need to be provided to scheme members, the trustees and/or the Pensions Regulator. General requirements to disclose information to trustees Legislative requirement Under the Occupational Pension Schemes ( Scheme Administration) Regulations 1996, SI 1996/1715 (the Scheme Administration Regs), an employer participating in an occupational pension scheme is under a legal duty to share information with the scheme trustees (for example, about a particular issue or occurrence such as a proposed transaction) in the following situations: when asked by the trustees, where the details are reasonably required for them to carry out their duties or for their advisers to perform their functions. If the employer handles scheme administration, this covers information identifying who administers the scheme and the terms on which they do...
This Practice Note concentrates on the legal framework and practical steps for appointing directors, and the procedures by which a director may retire or step down from office. It examines the role performed by a director. It also considers the different types of director in a company. It outlines the required notifications and related actions on any director change, including updating statutory registers and submitting filings to Companies House as necessary. The note reviews the pertinent provisions of the Companies Act 2006 ( CA 2006), together with the company’s articles of association. It further addresses the additional requirements for appointing, retiring and resigning directors of listed public companies, including the UK Corporate Governance Code ( UKCG Code), which applies to UK and overseas companies with a listing of equity shares in the equity shares (commercial companies) category in the UK (listed...
Employers are legally obliged to consult with members, or their representatives, for a minimum of 60 days before introducing a “listed change” to occupational or personal pension schemes. What amounts to a “listed change” is defined in the Occupational and Personal Pension Schemes ( Consultation by Employers and Miscellaneous Amendment) Regulations 2006, SI 2006/349 (the Pension Consultation Regs). For wider considerations that may arise when amending an occupational pension scheme, see Practice Note: Amendment of occupational pension schemes—employer and trustee considerations. Statutory framework for the pension consultation requirements The consultation duty took effect on 6 April 2006. Its operative provisions are contained in: sections 259–261 of the Pensions Act 2004 ( Pe A 2004), and Pension Consultation Regs, SI 2006/349 In April 2010, the DWP published guidance to assist employers in complying with the consultation duty. The guidance recommends good practice but has no legal...
Practice Note This Practice Note offers practical direction on how companies should execute documents after 6 April 2008 (being the date on which the pertinent provisions of the Companies Act 2006 ( CA 2006) took effect). It addresses the execution of deeds by companies, and the execution of simple contracts by and on behalf of companies. If advising on documents signed before 6 April 2008 (for instance, in a dispute), practitioners should consider the relevant provisions of the Companies Act 1985. Throughout, it is assumed the executing company is a private company subject to CA 2006 and that the document is in writing. For execution points relevant to other legal entities, see: Execution—overview. We have assembled a collection that serves as a comprehensive, interactive resource to help users identify and work through the concepts and common issues that arise when executing...
This Practice Note offers hands-on guidance on correctly executing simple contracts and deeds for general partnerships. For details on execution by limited liability partnerships, see Practice Note: Execution formalities—limited liability partnerships. For execution by limited partnerships, see Practice Note: Execution formalities—limited partnerships. We have assembled a comprehensive, interactive Execution collection to help users pinpoint and address the key concepts and recurring issues in document execution. Each stage features practical guidance, precedent clauses and Q& As tailored to that step. For more, see: Execution collection... Quick view The summary below outlines the core execution formalities for partnerships and indicates where the relevant precedent execution clauses are located. For fuller guidance, go to the document type via the links in the first column... Simple contracts Can be made: On behalf of the partnership. Executed by: The...
This Practice Note discusses the two ‘failure to prevent’ corporate criminal offences created by the Criminal Finances Act 2017 ( CFA 2017): CFA 2017, s 45 establishes the offence of failing to prevent the facilitation of a UK tax evasion offence(s) ( UK tax evasion facilitation offence) CFA 2017, s 46 establishes the offence of failing to prevent the facilitation of a foreign tax evasion offence(s) (foreign tax evasion facilitation offence) Both offences impose strict liability, with a ‘reasonable procedures’ defence for those able to show they maintained reasonable procedures designed to prevent facilitation of the underlying tax evasion offences. This Practice Note explains the components of each offence and the defences introduced by the CFA 2017. The offences sit within a broader suite of measures aimed at combating tax evasion and its facilitation, both in the UK and worldwide. They are...
This Practice Note sets out practical guidance on how overseas companies execute documents, with particular emphasis on executions occurring on or after 1 October 2009 under the Overseas Companies ( Execution of Documents and Registration of Charges) Regulations 2009, SI 2009/1917. For the purposes of this note, it is assumed the contract is in writing. We have created an Execution collection—an extensive, interactive resource—to help users recognise and navigate the concepts and common issues arising on execution. Each stage or phase contains practical guidance, precedent clauses and Q& As relevant to that stage. For further information, see: Execution collection. The law relating to overseas companies The execution of documents by overseas companies is governed by the Overseas Companies ( Execution of Documents and Registration of Charges) Regulations 2009 ( OC( EDRC) R 2009), SI 2009/1917. These regulations apply, with...
Employees’ pensions rights under an occupational pension scheme can be categorised as: entitlements that flow from the trusts governing the particular, relevant pension scheme contractual provisions contained in employees’ contracts of employment, whether express or implied For more detail, see Practice Note: Pensions and the employment contract. Understanding both sources matters when changes to future pension entitlements are considered. Appreciating this twin character is crucial, particularly where adjustments to staff members’ prospective pension benefits are on the table. As a rule, altering employees’ pension provisions within an occupational scheme requires use of the scheme’s power of amendment (and the sponsoring employer may need to consult the workforce about the proposals). Nevertheless, because pension rights sit in both spheres, employers will frequently also look to secure employees’ explicit agreement to the changes (typically after any consultation has closed) to reduce the risk of a...
This Practice Note looks at bulk transfers between occupational pension schemes. A bulk transfer involves moving a cohort of members from one arrangement (the transferring scheme) to another (the receiving scheme). The transferring scheme makes a single payment to the receiving scheme that covers all the transferring members. Those members stop having rights in the transferring scheme and instead acquire rights under the receiving scheme. In effect, the group’s position in the transferring scheme ends and restarts within the receiving scheme... Circumstances in which bulk transfers are made Bulk transfers are most commonly undertaken alongside the merger or demerger of schemes. This can arise where an employer is selling or demerging part of its business, or when an employer wishes to bring two schemes together to achieve economies of scale. Even where the intention is to wind up the transferring scheme, standard practice is to carry out a...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES Considerations when appointing scheme advisers and service providers Administering a pension scheme can, at times, be a challenging and intricate responsibility for trustees to manage effectively in practice. Trustees must navigate extensive laws and rules, make numerous decisions, and complete required formalities with care and diligence. Consequently, many trustees of pension schemes formally engage a panel of specialists to help operate the scheme properly and, at all times, in line with all relevant legislation and regulations. Statute makes provision for appointing specific advisers, referred to as ‘professional advisers’ under law. Those professional advisers, outlined below, comprise the following roles: the scheme auditor the scheme actuary the fund manager the custodian the legal adviser Indeed, under section 47 of the Pensions Act 1995 ( PA 1995), schemes have a legal duty to appoint an...
The statutory framework Generally, the statutory regime governing private sector occupational pension schemes under Scots law mirrors that applicable across the rest of the UK. That said, the foundational trust law on which most private sector schemes rest is not the same, as Scotland has its own distinct trust legislation and a separate body of case law. The Scottish court structure operates wholly apart from the English system, and although English decisions on pension matters can be helpful in addressing particular questions, they do not bind the Scottish courts. Variations in several other branches of law can also shape how pensions law is interpreted and how practice is carried out. These divergences may affect both legal analysis and day-to-day administration. Application of legislation, guidance and other policy in Scotland When advising on pension schemes governed by Scots law, it is important to verify that any cited...
STOP PRESS/ FORTHCOMING CHANGES : The UK intends to bring the OECD’s Cryptoasset Reporting Framework ( CARF) into domestic legislation, taking effect from 1 January 2026. The implementing instrument is the Reporting Cryptoasset Service Providers ( Due Diligence and Reporting Requirements) Regulations 2025 ( SI 2025/744), formally presented to the House of Commons on 25 June 2025. On the same date, HMRC released official tax impact and information notes ( TIIN) for the measure. HMRC has additionally also issued public guidance on reporting under the CARF. The government has likewise introduced new legislation revising the existing domestic law implementing the OECD’s Common Reporting Standard ( CRS) and the UK’s obligations under the Intergovernmental Agreement with the US for the implementation of the US Foreign Account Tax Compliance Act ( FATCA). The principal legislation is the International Tax Compliance Regulations 2015 ( SI...
This Practice Note outlines the formal requirements for witnesses, covering who may witness another person’s signature on a document connected to a commercial deal, such as a deed or simple contract, as well as witnessing electronic signatures and the current approach to video witnessing in practice. For guidance on witnessing wills, see Practice Note: Validity of Wills—signature. We have created a collection that serves as a comprehensive, interactive resource to help users recognise and navigate the concepts and frequent issues and pitfalls in executing documents, including the witnessing of signatures. Each stage or phase provides practical guidance, precedent clauses and Q& As relevant to that stage. For further details, see: Execution collection. Witnessing What is the difference between witnessing and attestation? Witnessing is the act of observing the execution of a document. Attestation adds the further step of noting, on the document itself, that the witness has seen the...
This Practice Note includes references to case law from the Court of Justice of the European Union. For guidance on whether EU judgments are binding on UK courts, see Practice Note: Assimilated law — Assimilated case law. The equal pay principle and pensions In its judgment in the Barber case delivered on 17 May 1990, the Court of Justice of the European Union decided that pensions payable under a private occupational pension scheme constitute deferred remuneration. Accordingly, the right to equal pay in Article 119 of the Treaty of Rome (the predecessor to Article 157 of the Treaty on the Functioning of the European Union ( TFEU)) extends to the element of a person’s remuneration made up of pension benefits in the same way as to any other part of their pay. The Court in Barber also concluded that the equal pay right has direct effect in...
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
