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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:
Most recent Practice notes
Failing to give proper costs estimates is a frequent source of client complaints and can lead to action by the Solicitors Regulation Authority ( SRA). This Practice Note outlines the regulatory duties you must follow when supplying costs information to your client. It reflects the SRA Codes of Conduct and the obligations under the SRA Transparency Rules. Where relevant, this Practice Note also includes: guidance issued by the Law Society expectations of the Legal Ombudsman (the Le O), as set out in An ombudsman’s view of good costs service Lexcel requirements—which are mandatory for firms holding, or seeking, Lexcel accreditation, and broadly represent good practice for others See also Precedents: Client care letter—law firms and Terms of business—law firms. Expectations of the Legal Ombudsman Costs complaints frequently go to the Legal Ombudsman rather than the SRA. You should therefore...
This Practice Note explains the SRA Accounts Rules requirements on withdrawing funds from client accounts. It also mirrors supporting SRA guidance: Helping you keep accurate client accounting records Planning for and completing an accountant’s report Taking money for your firm’s costs See also Precedents: Accounts manual for accounts or finance team—law firms and Accounts manual for staff—law firms, both of which contain a section on client account withdrawals. These are complemented by appendices: Procedure for client account withdrawals and Register of approved signatories. The current Accounts Rules took effect on 25 November 2019. They are brief but supported by extensive SRA guidance. The Rules use plain language, yet contain subjective terms such as ‘promptly’, ‘fair’ and ‘appropriate’, and the SRA recognises this calls for an exercise of judgment. Operating a client account and handling client money Rules 2 to 8 set out what is...
Updated in October 2025 Introduction China, formally the People’s Republic of China ( PRC), became a sovereign nation in 1949 and is governed by a sole political party, the Communist Party of China ( CPC). Covering roughly 9.6 million square kilometres, it is home to more than 1.4 billion people. The country comprises 23 provinces, five autonomous regions, two special administrative regions ( Hong Kong and Macau), and four municipalities under direct central administration ( Beijing, Shanghai, Tianjin and Chongqing). Beijing serves as the capital, and Mandarin is the official language. Ongoing economic and political reforms under the CPC have fostered political stability, economic freedom and legal certainty, positioning China as a top destination for foreign investment and as one of the world’s largest consumer markets. It is the world’s second-largest economy and actively pursues an open stance that promotes...
Updated November 2025 Chile stands as South America’s most economically stable nation and, per the World Bank, qualifies as a ‘high‑income economy’. It also records the region’s top economic freedom rating—22nd globally—according to the 2023 Index of Economic Freedom. This ranking signals its pro‑trade, pro‑investment stance, a clear and transparent regulatory framework, and a robust rule of law, all of which underpin sustained economic dynamism. Legal frameworks for operating in Chile Frameworks for operating in Chile In commercial practice, and under current Chilean legislation—which we outline in the next section—non‑residents have multiple avenues to invest in Chile. As a general principle, there are no restrictions on non‑residents conducting business in Chile or investing in domestic companies. Local law recognises several company forms. Owing to its versatility, the joint stock company ( Sociedad por Acciones ) is commonly preferred; however, the optimal vehicle will reflect investor...
STOP PRESS: On 19 June 2025, the Data ( Use and Access) Bill obtained Royal Assent, thereby becoming the Data ( Use and Access) Act 2025 ( DUAA 2025), and it took effect in part on that day. A number of DUAA 2025 provisions, addressing matters such as handling data subject access requests and granting powers to make further regulations, commenced immediately on 19 June 2025. Other elements, including requirements around notices issued by the Information Commissioner and certain facets of law enforcement processing, did not start until 19 August 2025, being two months from the date of Royal Assent. The bulk of DUAA 2025, however, will only commence once regulations, in the form of statutory instruments, are made to bring provisions into force. Parts 5 and 6 of DUAA 2025 introduce amendments to aspects of data protection and e Privacy law in the UK,...
STOP PRESS: On 19 June 2025, Royal Assent was granted to the Data ( Use and Access) Bill, which accordingly became the Data ( Use and Access) Act 2025 ( DUAA 2025), and coming partly into force on the same day. Selected elements of DUAA 2025—covering topics such as replies to data subject access requests, among matters, and the delegation of authority to create additional regulations—took effect straightaway on 19 June 2025, upon the Act’s passage. Further sections, addressing Information Commissioner notices and certain facets of law enforcement processing, commenced on 19 August 2025 (being two months from the date of Royal Assent). Most of DUAA 2025’s measures will not start until further regulations, in the form of statutory instruments, are made, before they can be brought into operation. Parts 5 and 6 modify components of UK data protection and e Privacy law, notably the...
Contributions to charities or political causes may elevate exposure to bribery and corruption risks in practice. In some circumstances, such payments may amount to, or be perceived as, concealed bribes. This Practice Note explains what constitutes charitable and political donations, the associated risks, and measures to reduce those risks. Charitable donations A charitable donation is a voluntary gift from a person or business to a charity or other not-for-profit organisation. This may involve providing money, facilities, equipment, staff time, or another benefit to a charity, or to an individual or body designated by, or linked to, that charity, for instance. Although commonly discussed together (as here), charitable donations are usually quite distinct in nature from political donations. The majority of charities are unconnected with politics and hold no decision-making authority or sway over procurement choices; accordingly, the likelihood that a charitable gift is corrupt, or viewed as...
Updated in December 2025 Introduction Canada offers a steady, reliable and broad-based economy. It is the fourteenth-largest globally by total GDP, has a banking sector regarded as among the safest worldwide, and ranks within the top four G20 nations for ease of starting and running a business. Over the past decade, rapid expansion has created a strong operating climate, marked by the G-7’s lowest net debt-to- GDP and its most pro-business tax regime. With advantages including swift, dependable access to the vast North American marketplace via the United States– Mexico– Canada Agreement ( CUSMA), modest operating costs and corporation tax, and a highly skilled, well-educated talent pool, Canada’s performance routinely surpasses that of many other industrialised economies. Businesses can be structured in several forms in Canada. This Practice Note sets out key issues a new business should weigh before commencing operations in Canada. It is not...
This Practice Note outlines what a business continuity plan ( BCP) involves, considers the requirements of industry standards concerning BCPs, and offers guidance on developing a BCP, including a Business Impact Analysis ( BIA). What is a BCP? A BCP is a written plan describing how the organisation will handle an adverse incident that could jeopardise the continuation of its operations. Purpose of the BCP The BCP is a vital component of the overall risk management framework for any organisation. It helps ensure the business can withstand a critical incident and that the organisation can meet its obligations to clients or customers, regulators and other stakeholders. The BCP pinpoints potential risks and/or disruptions to the business and records the organisation’s systems or procedures to: minimise the threat of harm to the business respond to a business...
Practice Note There is growing recognition that human rights are not solely the preserve of nation states or international organisations. Companies now function around the world, with ever more intricate corporate structures and supply networks. The way they operate can affect human rights in multiple ways, both beneficial and harmful. In response, a range of international initiatives has been developed to increase business awareness of, and respect for, human rights, foremost among them the United Nations Guiding Principles on Business and Human Rights ( UNGPs). As commercial entities, law firms are obliged to uphold human rights as set out in the UNGPs. Nevertheless, putting this corporate duty into practice may appear challenging to reconcile with lawyer–client relationships. This Practice Note identifies the key issues for law firms when assessing their business and human rights responsibilities in relation to their own business and supply chain, and the...
Virtually every organisation engages in some sort of hospitality with existing or prospective business partners or clients. Gifts and hospitality can cover a spectrum of activities, from handing out pens bearing company logos to arranging charter flights overseas, or hosting lavish (and costly) meals and entertainment. Although giving gifts and hospitality is not, in itself, an issue, it can be deployed as a bribe in breach of the Bribery Act 2010 ( BA 2010), so you must ensure your organisation has procedures to verify that any gifts and hospitality are proper and legitimate. The BA 2010 does not provide explicit exemptions or clear assistance on what is acceptable and what is not. Consequently, working out what you may properly do can be tricky. This Practice Note outlines the potential offences if you misjudge matters, summarises government guidance, and considers policy and...
This Practice Note outlines the corporate criminal offence of failing to prevent bribery under section 7 of the Bribery Act 2010 ( BA 2010). It was the first economic crime offence to attach culpability to a company’s failure to stop an offence carried out on its behalf. See Practice Note: Corporate criminal liability. For background on the evolution of corporate criminal liability, see Practice Note: Corporate criminal liability reform—tracker. Corporate criminal liability for bribery—section 7 of the Bribery Act 2010 The failing to prevent bribery offence applies only to relevant commercial organisations ( RCOs), not to individuals. BA 2010 defines RCOs as: bodies incorporated, or partnerships formed, under the law of any part of the UK, that conduct business anywhere, i.e. within the UK or abroad bodies incorporated, or partnerships formed, anywhere that carry on any business in the UK Business includes a trade or...
Updated in November 2025 Introduction This Practice Note outlines essential points a company should weigh before starting operations in Bolivia. In the 1990s, Bolivia—much like many nations—pursued a broad programme to privatise state enterprises and certain public services, introducing complementary legislation that encouraged significant foreign investment. This was especially evident across hydrocarbons, telecoms, railways, electricity, water provision and, to a lesser degree, mining. The new century began with public pushback and social unrest against these measures. In Cochabamba, privatising the water system alongside notable tariff rises sparked the so-called 'water war'. Civil and political opposition culminated in the cancellation of the concession held by a group of foreign investors. This, in turn, led to an international arbitration claim that was ultimately settled. A comparable episode followed with the water utility in the main city of La Paz. Resistance to...
Corporate fraud Corporate fraud describes any dishonest activity carried out against a business. Such criminality affecting companies can be both general scams that strike any organisation, and sector-specific schemes targeting particular industries. The consequences of business fraud can be stark, especially for small or medium-sized enterprises, where the losses can be ruinous. It is vital to recognise the threats and their origins so you can take steps to counter them. Report Fraud serves as the UK’s national hub for reporting fraud and internet-enabled crime. It operates as the central point of contact for guidance and information on fraud and financially driven online offending. Its website features an A– Z catalogue of cybercrime-related fraud types. Separately, the Metropolitan Police provides practical advice on common forms of business fraud and actions you can take to protect yourself, your staff and your...
Updated in January 2025 Introduction Australia’s resilient economy, a talented multilingual labour force, favourable tax settings and a predictable political climate position it as a prime destination for overseas capital. Businesses also benefit from comparatively modest establishment costs, proximity to the Asia– Pacific, a dynamic finance industry, and a time zone bridging the United States market close and Europe’s opening. Before the global coronavirus ( COVID‑19) outbreak, Australia ranked among the quickest‑expanding economies in the Organisation for Economic Co‑operation and Development ( OECD). Relative to many OECD peers, it managed the immediate health and economic shocks of COVID‑19 effectively. As elsewhere in the OECD, though, the short‑run effects of domestic and international stimulus during the pandemic years—together with external influences such as the war in Ukraine and local issues including COVID‑19‑related construction backlogs—have driven stronger inflationary pressures in Australia and prompted a period of firm...
Having put in place a contract management process (see Precedent: Legal contract management process), your organisation will probably expect you to assess how the legal team performs that process, so its efficiency and effectiveness can be tracked. This Practice Note aims to help you create appropriate performance measures. Why assess? To confirm the business runs efficiently, you must set defined objectives and pair them with key performance indicators ( KPIs) that show whether those objectives are achieved. That principle applies whatever part of the enterprise you are overseeing. Contract management—arguably the legal function’s most fundamental workflow—should not be treated differently. The challenge, however, is that metrics for legal contract management are influenced by dependencies and delays caused by third parties, both inside your organisation and externally. Moreover, contracts differ widely from case to case in risk and complexity, making it hard to define sensible KPIs that remain...
This Practice Note considers the frequent need for law practices to accept staged payments towards an unpaid invoice. The SRA has produced a case study asserting that doing so amounts to entering a regulated credit agreement as a lender, requiring a formal consumer credit agreement. This Practice Note sets out why we disagree with the SRA on that point, drawing on settled case law and the principal specialist text on consumer credit. Bear in mind the consumer credit framework only covers clients who are individuals and very small partnerships, because the Consumer Credit Act 1974 ( CCA 1974) does not capture arrangements with larger partnerships or bodies corporate. See Practice Note: Consumer credit and client fee arrangements— What is a consumer credit agreement? SRA requirements The SRA Financial Services ( Scope) Rules define which regulated consumer credit activities may be carried out by a firm...
Law firms might be caught by the consumer credit regime: by acting as the lender under a consumer credit agreement, for example in relation to their fees by carrying out ancillary consumer credit work, including activities such as debt adjusting This Practice Note focuses on the latter—ancillary consumer credit activities. For detailed guidance on the impact of the consumer credit regime on your firm’s fee arrangements, see Practice Note: Consumer credit and client fee arrangements. For an overview of the consumer credit regime as it applies to law firms, see Practice Note: Consumer credit and law firms. Undertaking particular ancillary consumer credit activities without authorisation from the Financial Conduct Authority ( FCA) constitutes an offence......
This Practice Note outlines major updates to Precedent: AML, CTF and counter‑proliferation financing policy—law firms, applicable from January 2018. Amendments to other Practice Compliance resources are logged in Practice Note: New and updated content 2025— Practice Compliance [ Archived], together with prior versions, accessible within the subtopic: New and updated content... 2025 Month Change and reason May Various revisions prompted by the LSAG April 2025 update (published April 2025), including: slight adjustment to section 11.12.3 on reporting exceptions under Proceeds of Crime Act 2002 minor wording edits in section 21.2.3 amendments to section 21.4.2(a), leading to deletion of section 21.4.2(j) extra text in sections 26.2 and 26.5 on CDD for beneficial owners new section 26.7 reminding that unusual corporate structures are a specific risk factor in the MLR 2017 that may call for EDD new sections 28.3 and 28.4 giving...
Practice Note This Practice Note is aimed at general private-sector commercial organisations in the UK. It highlights typical risks linked to using artificial intelligence ( AI) within your business and proposes ways to mitigate them. This Practice Note is not designed for organisations that create or deploy AI solutions as a commercial service for third parties. Separate guidance is available for technology companies—see Practice Note: Artificial Intelligence— UK regulation and the National AI Strategy. What is artificial intelligence? There is no single, settled definition of AI. In essence, it involves machines—usually computer systems—emulating human intelligence. Multiple forms of AI appear in commercial settings, including generative, predictive and extractive AI. Generative AI An AI tool that produces new, lifelike outputs such as text, audio, computer code, data or images, for example using an AI tool to: craft a marketing blog post refine an email you have already...
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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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