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
ARCHIVED: This archived Practice Note summarises the Fee- Paid Judicial Pension Scheme ( FPJPS), introduced by the Judicial Pensions ( Fee- Paid Judges) Regulations 2017, SI 2017/522, arising from O’ Brien v Ministry of Justice. It covers the statutory framework, governance, eligibility, contributions and benefit design. This note is not maintained... Statutory framework The Judicial Pension Scheme includes several arrangements: Judicial Pension Scheme 1981 ( JPS 1981). Salaried judges appointed before 31 March 1995 will usually be members of this unfunded final salary scheme, created under JPA 1981. Judicial Pension Scheme 1993 ( JPS 1993 or JUPRA). Salaried judges appointed between 31 March 1995 and 31 March 2015 will generally be members of this unfunded final salary scheme, established under JPRA 1993. Note that: There is an entitlement to elect to move from JPS 1981 to JUPRA at any point up to six months after...
This Practice Note explores the function and significance of boilerplate clauses within a contract. It highlights the boilerplate provisions most frequently seen in transaction-related agreements and considers the method to adopt when reviewing or drafting agreements that contain boilerplate terms. Solicitors handle an extensive range of transactions, yet every one of them will, in some respect, involve written contracts. Each of those contracts ought to include certain boilerplate provisions. What is boilerplate? There is no universally accepted definition of a ‘boilerplate’ clause. Such clauses are often regarded as standard, catch-all terms. They are routinely accepted with minimal thought or bargaining, but treating them this way is risky. It is better to view ‘boilerplate’ as a label for the clauses inserted to govern the mechanics of how the agreement operates and the legal considerations common to most transactions. They are typically located at the start and the close of an...
This Practice Note sets out practical guidance on the correct execution of simple contracts and deeds by administrative receivers... Quick view The summary below outlines the execution formalities relevant to administrative receivers and points to the location of matching precedent execution clauses. For more detail, navigate to the document type using the links in the first column... Document type: Simple contracts By the company ( Companies Act 2006, s 43(1)(a)): Using the company’s common seal, applied by the administrative receiver under the power in the debenture under which they are appointed — Execution clause—administrative receiver—contract ( Option 2). By the administrative receiver’s signature under the power granted in that debenture, signing in the presence of a witness — Execution...
There is no overall cap on the benefits a registered pension scheme may provide. Nevertheless, under the Finance Act 2004 ( FA 2004), if a scheme makes an unauthorised payment: tax liabilities will usually arise for both the individual receiving the payment and the scheme itself. For more detail, see Tax charges on making unauthorised payments, below in the worst case, the scheme could face de-registration, leading to the loss of its tax-privileged status. For more detail, see De-registration and the de-registration charge, below specific reporting obligations will apply. For more detail, see Reporting requirements and penalties, below In certain situations, HMRC may grant a discharge from some of the tax charges linked to unauthorised payments. For guidance, see Applying to HMRC for discharge from tax charges, below. Further exceptions to the standard unauthorised payments position exist and are set out in...
FORTHCOMING CHANGE: The Finance Bill 2025–26 proposes rules that will draw unused pension pots and death benefits into a deceased member’s estate, and therefore into the inheritance tax ( IHT) net, from 6 April 2027. It should be noted that these changes will not extend to death‑in‑service payments to active employees in relevant employment, nor to a dependant’s scheme pension (that is, a DB scheme pension for a spouse or dependant). The usual exemptions, including those for spouses and civil partners, will continue to apply. Liability for settling the IHT will principally sit with the personal representatives of the estate. For more detail, please see Practice Note: Inheritance tax and pensions; News Analyses: HMRC— Reforming inheritance tax—unused pension funds and death benefits; HMRC confirms new IHT rules on unused pension funds to apply from 6 April 2027; and HMRC policy paper:...
This Practice Note looks at pensions-related issues that can arise under settlement agreements within the arena of English law. Settlement (or compromise) agreements are frequently used in the employment law sphere to resolve and conclude outstanding claims brought by employees against employers (and vice versa), particularly on the termination of employment. These claims can stem from multiple sources, such as statutory rights, contractual obligations in the relevant employment contract(s), or from common law areas including tort, for example allegations of negligence. statute the relevant contract(s) of employment, or areas of common law such as tort (for example, claims alleging negligence) Claims may arise at any point in the employment lifecycle—at recruitment, during the period of employment, or upon departure—and can involve intricate and costly issues. This is particularly true where the settlement agreement concerns senior executives, which is frequently the...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES When revising or updating a scheme booklet, the following matters ought to be taken into account: Compliance with disclosure requirements Trustees of occupational pension schemes are legally obliged to provide prospective members and recent joiners with certain core details about the scheme. This duty to disclose is most commonly met by issuing a comprehensive scheme booklet. Accordingly, any review of the booklet should confirm that it includes every element of the basic scheme information that must be provided. From 6 April 2014, the basic information to be disclosed has been prescribed by the Occupational and Personal Pension Schemes ( Disclosure of Information) Regulations 2013, SI 2013/2734. For more detail, see Practice Note: Disclosure requirements applicable to occupational and personal pension schemes from 6 April 2014 — Basic scheme information, and Checklist: Basic scheme information from 6 April 2014 —...
From 6 April 2015, when pension freedoms came in, amendments were made to legislation and the Financial Conduct Authority’s rules compelling trustees, managers and providers of both contract- and trust-based pension scheme arrangements to supply members holding flexible benefits (that is, money purchase or cash balance benefits) with relevant details about their retirement choices and options. Practice Notes Retirement communications in occupational DC schemes Retirement communications in FCA-regulated pensions In response to industry worries about the absence of a safety net or 'second line of defence' for individuals who decline Pension Wise guidance and might therefore select poor value options, the FCA, the Pensions Regulator and, later on, the Department for Work and Pensions exercised their powers in 2015/16 to mandate that pension providers and trustees of occupational pension schemes offering flexible benefits issue suitable retirement risk warnings to scheme members who have...
This Practice Note outlines the nature of a pension attachment order made in family proceedings (formerly known as an earmarking order) and identifies which pension benefit rights are capable of attachment and which are not. It also covers the core features of a pension attachment order, the risks and ways to reduce them, variation matters and tax effects. Key features of pension attachment A pension attachment order directs the person responsible for a pension arrangement (the PRPA) to pay a percentage of the following to the person without pension benefit rights (the non-member party), rather than to the person with pension benefit rights under the arrangement (the member-party): pension income, and/or pension commencement lump sum, and/or lump sum payable in respect of the member-party’s death A pension arrangement means an occupational pension scheme, a personal pension scheme, a retirement annuity contract, and...
A risk with employment cessation events is that they can be set off unintentionally, for example because the last remaining active member of an employer in a multi-employer defined benefit scheme has left. The Employer Debt Regulations, SI 2005/678 were amended with effect from 6 April 2008 to introduce grace periods, a device intended to help employers deal with accidental employment cessation events. For further information on employment cessation events and other section 75 triggers, see Practice Note: When is a section 75 debt triggered? When can a grace period be used? When can a grace period be used? An employer in a multi-employer defined benefit scheme may notify the trustees that it wishes to enter a grace period (by giving a grace period notice) if: that employer ceases to employ active members at a time when at least one other employer still employs active...
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. Legislative framework Broadly, employees engaged on fixed-term contracts are protected against: treatment that is less favourable than that afforded to colleagues on contracts of indefinite duration, and abuse arising from a succession of fixed-term contracts These statutory protections derive from the Fixed-term Employees ( Prevention of Less Favourable Treatment) Regulations 2002, SI 2002/2034 (the Fixed-term Regulations). The Fixed-term Regulations took effect on 1 October 2002 to give effect, in domestic law, to the provisions of the Archived Fixed-term Work Directive 1999 (as it had effect immediately before IP completion day). Although the Fixed-term Regulations form part of domestic law, the directive itself does not. The...
This tracker presents key pensions judgments delivered in 2025, organised by date. You can navigate the entries using the Table of Contents to the left of the page. Please note that pensions judgments from the General Regulatory Chamber ( GRC) of the First-tier Tribunal ( FTT) and the Upper Tribunal ( UT) in 2025 that specifically concern appeals against decisions of the Pensions Regulator for breaches of automatic enrolment duties are recorded in a separate tracker — please see: Case tracker—2025 auto-enrolment pensions judgments... December 2025 Case details: Places for People Pension Trustee v Places for People Group — High Court ( Chancery Division) — 19 December 2025 Citations: [2025] EWHC 3371 ( Ch), Bailii High-level summary: The High Court sanctioned a settlement relating to the Places for People Group Retirement Benefit Scheme, addressing issues impacting members’ pension...
This Practice Note outlines how pension rights can be valued and the factors to be taken into account in the context of family proceedings. It further addresses the practical requirements when appointing an expert to report on pension values, together with the consequences of internal and external transfers of pension credits... Prescribed valuation method Whether a pension is to be offset, attached or shared, the prescribed statutory valuation basis is the cash equivalent ( CE). Where the pension is already in payment, this may instead be described as the cash equivalent of benefits ( CEB). The rules for calculating and verifying CEs are contained in the Pension Sharing ( Valuation) Regulations 2000, SI 2000/1052: reg 4 sets out how CEs for rights within occupational pension schemes are to be calculated and verified regs 5 and 7 set out how CEs for rights in...
This Practice Note should be read alongside the following materials: Pensions schedule: acting for sellers in a share sale — EFP vol 31(1) PENSION SCHEMES [2485]–[2490] Pension schedule: acting for buyers in a share purchase — EFP vol 31(1) PENSION SCHEMES [2479]–[2484] When can a pension schedule be used on a share sale? In a share sale, a pension schedule can be deployed where: the buyer is purchasing shares in the employing company (the target), which, immediately pre-completion, participates in a defined benefit ( DB) occupational pension scheme that DB scheme remains open to future accrual, and the scheme itself is to stay within the seller’s group after completion (this Practice Note calls it the seller’s scheme) A pension schedule can also be adopted in other situations. Given today’s underfunded DB schemes and the Pension Regulator’s wide moral hazard powers, such...
Government decision to increase normal minimum pension age from 55 to 57 After a consultation in 2021, the government confirmed that the normal minimum pension age ( NMPA) will increase from 55 to 57 with effect from 6 April 2028. The NMPA is the earliest point at which members can access their benefits (other than ill-health benefits) as authorised member payments under a registered pension scheme. Regardless of the NMPA set in legislation, a scheme’s own rules ultimately govern when benefits can be taken and in what form. However, where a scheme regularly permits payments before the statutory NMPA, it risks de-registration (see Practice Note: Unauthorised payments—tax charges and reporting requirements — De-registration and the de-registration charge). Although a scheme may choose a minimum pension age above the statutory NMPA, in practice many scheme rules mirror or cross-refer to the statutory NMPA....
What is a hybrid pension scheme? Current pensions law largely divides UK occupational pension schemes into two categories, based on whether they qualify as money purchase schemes. In outline: a money purchase scheme is one where every benefit provided is a money purchase benefit (see Practice Note: Money purchase benefits—the statutory definition for the statutory meaning of “money purchase benefits”) Defined benefit schemes are, generally, not separately defined. There are limited exceptions for automatic enrolment under the Pensions Act 2008 ( Pen A 2008) and for the types of benefits payable as authorised payments under the Finance Act 2004 ( FA 2004), under which: a defined benefits ( DB) scheme is one where none of the benefits provided are money purchase benefits (note also the similar definition of a “defined benefits arrangement” in FA 2004, s 152(6)) For most purposes, these...
STOP PRESS: On 19 June 2025, the Data ( Use and Access) Bill secured Royal Assent, becoming the Data ( Use and Access) Act 2025 ( DUAA 2025), and coming partly into force that day. Provisions dealing with issues such as handling data subject access requests and granting powers to make supplementary regulations took effect immediately on 19 June 2025. Further measures, relating to notices issued by the Information Commissioner and certain elements of law enforcement processing, started on 19 August 2025 (two months after Royal Assent). Most other elements of DUAA 2025 will only commence once additional regulations, in the form of statutory instruments, are made. Such secondary legislation is required to bring the majority of the Act’s remaining provisions into operation. Parts 5 and 6 of DUAA 2025 introduce amendments to aspects of the UK’s data protection and e Privacy...
Prepared by Peter Westaway of Deloitte LLP and reviewed by Martin Hooper of Barnett Waddingham. THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT SCHEMES. Accounting for pensions is often intricate, particularly within groups where multiple entities take part in a single arrangement or scheme. The aim of this Practice Note is to outline, at a high level, how pensions are accounted for by UK employers and by schemes. Company reporting frameworks In the UK, corporate reports follow one of the following frameworks: International Financial Reporting Standards ( IFRS), under which International Accounting Standard 19 ( IAS 19) governs employers’ accounting for defined benefit pensions FRS 101—the Reduced Disclosure Framework (reflecting IFRS recognition and measurement while imposing reduced disclosure requirements) FRS 102—the Financial Reporting Standard applicable in the UK and Republic of Ireland, where Section 28 governs the accounting for defined benefit...
FORTHCOMING CHANGE: The Finance Bill 2025–26 proposes that, from 6 April 2027, unused pension funds and death benefits will be treated as part of a deceased member’s estate, and thereby fall within the inheritance tax ( IHT) regime. These rules will not extend to death-in-service benefits paid to active members in relevant employment, nor to a dependant’s scheme pension (meaning a DB scheme spouse’s or dependant’s pension). The standard exemptions, including those for spouses and civil partners, will continue to apply. Personal representatives will be chiefly responsible for paying any IHT arising. For further information, see the following: Practice Note: Inheritance tax and pensions News Analyses: HMRC— Reforming inheritance tax—unused pension funds and death benefits HMRC confirms new IHT rules on unused pension funds to apply from 6 April 2027 HMRC policy paper: Inheritance Tax: unused pension funds and death...
This Practice Note outlines and critiques the restrictions that arise when advice is provided to an individual who wishes to move from a defined benefit ( DB) occupational pension scheme to a manner of defined contribution ( DC) arrangement. It concentrates on what amounts to suitable independent advice, identifies which persons are authorised to deliver advice, and explains the Financial Conduct Authority ( FCA) requirements placed upon those persons. The need to take advice Since 6 April 2015, members holding safeguarded benefits—broadly, DB entitlements—valued at £30,000 or more must obtain advice from a professional, independent financial adviser (described by the FCA as a Pension Transfer Specialist) if they intend to surrender safeguarded benefits in favour of flexible benefits—broadly, DC entitlements—whether by transferring them to a flexible benefit scheme, converting benefits into flexible benefits, or receiving them as an...
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
