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This Practice Note outlines the law concerning criminal recklessness. The subjective test for recklessness Certain statutory and common law offences allow the prosecution to prove mens rea through ‘recklessness’. Put simply, recklessness is where the accused takes an unjustified risk that results in unlawful harm or damage. The House of Lords in R v G reaffirmed the subjective approach to recklessness. Before R v G, two distinct tests were used, depending on the offence charged: Subjective recklessness from R v Cunningham: the prosecution had to establish that the accused personally foresaw the risk. Objective recklessness from R v Caldwell: the prosecution only needed to show that the risk would have been obvious to a reasonable person, without proving the accused themselves foresaw it. In R v G, the House of Lords concluded that the objective test could operate unfairly where a defendant did not foresee the
This Practice Note examines the remedy of rescission, explaining when and in what manner a contract can be unwound (at common law, in equity and under statute) and thereby terminated and brought to an end. It covers the consequences and effects of rescission, the principal grounds for setting aside an agreement (misrepresentation, mistake, undue influence, duress, non‑disclosure, fiduciary misdealing and bribery) and the main obstacles to claiming rescission—affirmation, the intervention of third‑party rights and the impossibility of restitution. For further guidance on rescission in the context of misrepresentation, see Practice Note: Misrepresentation—rescission as a remedy. There are many ways in which a contract may reach its end; see: Terminating contracts—how and when a contract ends—overview for a brief and accessible summary, with links to the related further practical guidance, including Practice Note: Termination and expiry of contracts. For a table
What is a res judicata? A res judicata is a determination by a court or tribunal with jurisdiction over the cause of action and the parties, which finally disposes of the issues decided so they cannot be litigated again by those bound, save on appeal. Final judgments entered by default or by consent fall within this concept, whereas rulings on purely procedural points and any decision lacking finality do not. The doctrine’s aim is to bring litigation to an end and shield parties from being harassed by the same dispute twice. in personam—binds the parties and their privies in rem—binds all persons, privy or otherwise (ie a judgment binding the whole world) A party may rely on res judicata: as an estoppel to defeat an opponent’s claim or defence; and/or as the basis of their own claim or
The offence of causing grievous bodily harm with intent Wounding or causing grievous bodily harm (GBH) with intent can be tried solely in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861), the prosecution must establish that the defendant unlawfully and maliciously: wounded with the intention of causing GBH, or caused GBH with that intention, or wounded intending to resist or prevent the lawful arrest or detention of any person, or caused GBH intending to resist or prevent the lawful arrest or detention of any person ‘Unlawfully’ and ‘maliciously’ Unlawfully The wounding or causing of GBH must be unlawful. Such conduct may be lawful if used: in self-defence in defence of another in defence of property for the prevention of crime where the victim gave express or implied consent For further information on these defences, see below:
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FORTHCOMING CHANGE HMRC intends to bring in limited technical tweaks in early 2026 to make sure the rules scrapping the lifetime allowance keep working as envisaged. These changes will tidy up provisions, fix minor drafting anomalies and support smoother implementation, taking effect retrospectively from 6 April 2024. While the majority of pension savers will be unaffected, they will resolve targeted issues including: how certain overseas lump sums paid to UK residents are treated; how crystallised rights are valued for trivial commutation lump sums; how scheme-specific and stand-alone lump sums function; and aligning enhancement factors with the position before April 2024. For more detail, see: Implementation of the abolition, below. Up to 5 April 2024, a principal constraint on building up members’ benefits under the pensions tax framework was the lifetime allowance, which limited the level of benefits that could be...
FORTHCOMING DEVELOPMENT : Section 10 of the Finance Act 2022 will raise the normal minimum pension age ( NMPA) from 55 to 57 on 6 April 2028, with an exception for members of the firefighters, police and armed forces public service pension schemes. The Act will also permit members of registered pension schemes to access benefits before 57 where, on or before 4 November 2021, they either possessed an ‘unqualified right’ to take benefits, or were engaged in a substantive transfer to a scheme that, on or before that date, offered an unqualified right to a protected pension age below 57. To make use of this 2028 protection, the scheme’s rules must have contained, as at 11 February 2021, 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...
ARCHIVED: This archived Practice Note outlines the pensions tax framework and the former Inland Revenue ceilings that applied prior to 6 April 2006 ( A-day), and which may, in part, still remain pertinent. It is not kept up to date. The pensions tax system established by the Finance Act 2004 took effect on 6 April 2006, also called A-day. The pre A-day rules can still matter for schemes, many of which have preserved some or all of the restrictions that existed under the earlier system. This Practice Note concentrates on the tax regime that operated before A-day......
This guide is intended mainly for trainees, newly qualified lawyers and anyone else who is new to, or not familiar with, pensions law. A- Day The registered pension scheme framework began on A- Day (6 April 2006). Under this framework, described in Part 4 of the Finance Act 2004 ( FA 2004), pension schemes of any kind are classed as either registered or unregistered. Schemes that held ‘tax approval’ before A- Day, under the then existing approval systems, were switched automatically to registered pension scheme status on A- Day, unless they chose to opt out. Since A- Day, other schemes have been able to seek registration under FA 2004, s 153, provided they meet the regime’s conditions. To benefit from the tax reliefs available under the registered pension scheme regime, it is not enough for a person merely to belong to a...
Since A‑day (6 April 2006), key features of the UK tax regime for employees and others in foreign pension schemes are: Migrant member tax relief may reduce UK tax on contributions to a ‘qualifying overseas pension scheme’ ( QOPS) in specified cases. See: UK tax relief on pension contributions to an overseas pension scheme—migrant relief, below Members of overseas pension schemes ( OPS) or relevant non‑ UK schemes ( RNUKS) can incur UK tax charges in some situations, even if not UK resident. See: Tax treatment of pension benefits paid by a foreign pension scheme (not being a HMRC‑registered pension scheme), below Overseas individuals in HMRC‑registered pension schemes are subject to different rules. See: Tax treatment of overseas individuals who are members of HMRC‑registered pension schemes, below. UK tax relief on pension contributions to an overseas pension...
What are the moral hazard (anti-avoidance) powers? Broadly, the Pensions Regulator’s ( TPR) moral hazard powers, also known as anti-avoidance powers, under the Pensions Act 2004 ( Pe A 2004) empower it to impose liabilities not only on employers of defined benefit pension schemes, but also on third parties that are connected with and associated with such a relevant employer entity (the target), provided that certain statutory conditions are satisfied. TPR’s moral hazard powers are: They are as follows: Financial support direction ( FSD) — TPR may issue an FSD in relation to an underfunded scheme where it concludes the employer is insufficiently resourced or is a service company. An FSD compels the target to arrange appropriate financial support for the scheme, though it is not generally imposed on an individual, and Contribution notice ( CN) — this can be placed by TPR on a...
Role of the Pensions Regulator Statutory objectives The Pensions Regulator’s core function is to meet the statutory objectives set out in section 5 of the Pensions Act 2004 ( Pe A 2004). These are: to safeguard the benefits due to, or on behalf of, members of occupational pension schemes to safeguard the benefits due to, or on behalf of, members of personal pension schemes who are: employees for whom there are 'direct payment arrangements' (defined below), and where the scheme is a stakeholder pension scheme, any other members to reduce the likelihood of circumstances that could lead to compensation from the Pension Protection Fund for defined benefit scheme funding, to minimise any adverse effect on an employer’s...
This annual overview reflects on the standout developments of 2017 and signals what to expect in 2018. The coverage spans: fresh anti-money laundering obligations amendments to how pension benefits are taxed clarity on the VAT treatment of investment costs notable rulings on the duty of trust and confidence, and on discrimination the General Data Protection Regulation ( GDPR) a new curb on the statutory right to transfer the master trust authorisation framework the government’s pensions white paper adjustments to the employer debt regime Also included are updates on Lexis Nexis®’s content, featuring news of exciting developments over the past year and what is coming up across the next 12 months. Reviewing 2017 Scheme governance What happened? The final Money Laundering Regulations 2017, SI 2017/692 ( MLR 2017), which implement the Fourth Money Laundering Directive, were issued just in time to meet the required transposition deadline of 26 June 2017. What are the key...
ARCHIVED: This tracker is archived and no longer supported. It presents a catalogue of recent significant judgments delivered in 2023, arranged by subject. Those subjects can be found in the Table of Contents on the left of the page......
Historically, regulation 21 of the Privacy and Electronic Communications ( EC Directive) Regulations 2003, SI 2003/2426 (the PECR Regulations) permitted pensions cold-calling, save in cases where the person called had previously told the caller they did not wish to receive such calls, or where their number was on the Telephone Preference Service register at the time. Under that regime, a call was defined in law as a connection established by means of a telephone service available to the public allowing two-way communication in real time. From 9 January 2019, the Privacy and Electronic Communications ( Amendment) ( No.2) Regulations 2018, SI 2018/1396 (the 2018 Regulations) altered PECR, SI 2003/2426, reg 21 so that it no longer applied to pensions cold-calling activities and in practice. At the same time, the 2018 Regulations introduced an opt-in approach for unsolicited direct marketing calls to...
ARCHIVED: This tracker has been archived and is not maintained. This tracker preserves an archive of news items and developments on coronavirus ( COVID-19) that relate to pensions. 22 July 2021 — TPO publishes annual report and accounts for 2020–21 The Pensions Ombudsman ( TPO) released its 2020–21 annual report and accounts, highlighting several key achievements, notably a Casework Reorganisation Programme introducing a single application route for all pension complaints and an emphasis on resolving matters as early as possible. Demand for TPO’s services was broadly steady across 2020–21. The service closed 4,853 pension complaints from 5,567 received, representing a 6% rise on the previous year. The report also records a fall in new pension complaints at the outset of the coronavirus ( COVID-19) pandemic, with demand picking up again towards the end of the year, in line with the long-term trend. TPO expects the...
ARCHIVED: This archived Practice Note summarises the principal, general effects for pensions resulting from the UK’s departure from the European Union ( EU) and the close of the implementation period (also called the transition period) on IP completion day (11 pm on 31 December 2020). The Practice Note also explores potential changes to pensions law after IP completion day. It is not being updated and is provided for background only. For details on the pensions impact of the Retained EU Law ( Revocation and Reform) Act 2023, see Practice Note: Retained EU law ( Revocation and Reform) Act 2023—impact on pensions law. What happened on IP completion day? On 31 January 2020 (exit day), the UK left EU membership and no longer had the right to engage in the EU’s political bodies and governance framework. Under the transitional provisions in Part 4 of the...
FORTHCOMING CHANGE : Following the Budget 2025 announcement on 26 November 2025, the government is progressing legislation through the National Insurance Contributions ( Employer Pensions Contributions) Bill to restrict the level of salary sacrifice pension contributions that qualify for National Insurance Contribution ( NIC) relief to £2,000 per year. Any pension contributions above £2,000 made via salary sacrifice will, for NIC purposes, be treated in the same manner as other employee workplace pension payments; that is, primary and secondary Class 1 NIC charges will apply to those contributions. This reform is scheduled to take effect from 6 April 2029. The Bill leaves the detailed rules to be set out in regulations. For additional detail, see News Analysis: Bill to limit NIC relief passes Second Reading in Commons despite opposition and Practice Note: Salary sacrifice NIC relief to be capped at £2,000 from 6 April 2029,...
Requirements for PPF entry The conditions for a scheme to transfer into the PPF are: the scheme must be an eligible scheme—see: What schemes are eligible? below and either: a qualifying insolvency event must occur in relation to a scheme employer—see: What is a qualifying insolvency event? below, or the employer is unlikely to continue as a going concern and meets SI 2005/590, reg 7—see: Alternative route to PPF entry, below the insolvency practitioner for the employer must confirm that a scheme rescue cannot proceed—see: Duty of insolvency practitioner to issue notices confirming status of scheme (section 122 notices) and the scheme’s assets must be below the ‘protected liabilities’ (broadly, the benefits the PPF would pay to...
This Practice Note explains the meanings of ‘flexible benefit’, ‘safeguarded benefit’ and ‘safeguarded‑flexible benefit’ in relation to the pension freedoms that took effect on 6 April 2015 (for further detail, see Practice Note: Pension freedoms—an introduction [ Archived]). Why does the distinction matter? Drawing a line between flexible benefits and safeguarded benefits is crucial, as the pension freedoms introduced on 6 April 2015 are available only for the former and not the latter. Put simply, someone holding safeguarded benefits alone cannot use the pension freedoms unless they first convert those safeguarded benefits into flexible benefits, for example by transferring to a flexible benefit arrangement or by converting them within a scheme into flexible benefits. The government initially floated a consultation on extending certain pension freedoms to safeguarded benefits, but nothing further has emerged since the July 2014 announcement. In any event, schemes providing...
Types of death benefits payable There are two categories of scheme benefits payable when a member dies: pension death benefits lump sum death benefits Up to 5 April 2015, the pension death benefit provisions in the Finance Act 2004 ( FA 2004), s 167, meant a pension death benefit could only be paid to a dependant of the member for it to be an authorised payment. ‘ Dependant’ is set out in FA 2004 Sch 28 Pt 2 para 15. From 6 April 2015, a pension death benefit may be settled not only on a dependant of the deceased member but also on a nominee or a successor and still be treated as an authorised payment. ‘ Nominee’ is defined in FA 2004 Sch 28 Pt 2 para 27A, while ‘successor’ is defined in FA 2004 Sch 28 Pt 2 para 27F. In...
This guide is chiefly intended for trainees, recently qualified lawyers and other persons who are new to, or unfamiliar with, pensions law. It addresses discrimination chiefly in the specific context of occupational pension schemes. It includes citations to the case law of the Court of Justice of the European Union. For advice on whether EU judgments remain binding on UK courts, see Practice Note: Assimilated law — Assimilated case law. Development of anti-discrimination law in the pensions arena Unlawful discrimination in its many forms has created significant legal and administrative challenges for occupational pension schemes over many decades now. Perhaps the best-known development was the European Court of Justice’s landmark ruling in the Barber case, made on 17 May 1990 (one of the most famous dates in UK pensions law history), in which the ECJ stated that pensions constitute a form of deferred pay, and that,...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES. There is no overarching legislation dictating how members’ pension entitlements must be handled during temporary absences from employment, save for the following carve-outs: time away under statutory family leave, including maternity, paternity, adoption, parental or shared parental leave—for details, see Practice Note: Maternity and other statutory family leave—the pension requirements interruptions in pensionable service ignored under preservation legislation when assessing if an early leaver has two years’ qualifying service—for details, see Practice Note: Early leavers—preservation — Breaks in pensionable service Beyond these, the approach to pensions during a temporary break will be determined by the scheme’s rules and the nature of the absence. Employment contracts may also set out particular arrangements for some absences (eg sickness). Accordingly, employers establishing pension provision for staff must decide how members’ pension rights are to be treated when work is...
The management of assets belonging to another person on a discretionary basis is a 'regulated activity' overseen by the Financial Conduct Authority ( FCA). As a general position, trustees of occupational pension schemes ( Trustees) are not typically authorised by the FCA, or under applicable legislation, to manage most categories of scheme assets. Consequently, Trustees must pass day-to-day investment decisions to an FCA-authorised party to implement investments on their behalf. A frequent approach is to appoint an investment manager (the Manager), which constitutes a delegation of their core investment responsibilities. When a Manager is engaged under a discretionary investment management agreement (an IMA), the Trustees confer their discretionary investment powers. The scheme employer may also join the IMA to meet requirements connected to recovering VAT—see Practice Note: VAT and pension scheme costs. In contrast to investment advisory mandates or...
This Practice Note provides links to the national life tables and to the projected life expectation tables. National life tables Produced annually for the UK and its constituent countries, national life tables present period expectation of life statistics......
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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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