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
The Bribery Act 2010 ( BA 2010) Enacted to secure the UK’s adherence to the Organisation for Economic Co-operation and Development’s ( OECD) Convention on Combating Bribery of Foreign Public Officials in International Business Transactions, the Bribery Act 2010 ( BA 2010) delivers an effective framework to address corruption across public and private spheres, updating the UK’s anti-corruption regime and supplanting Prevention of Corruption Act 1906 and Prevention of Corruption Act 1916. BA 2010 carries significant consequences for any company incorporated in, or trading from, the UK. Its global reach covers bribery undertaken by a business, or by third parties acting for it, regardless of where in the world the conduct occurs......
The Republic of Belarus ( Sanctions) ( EU Exit) Regulations 2019 ( SI 2019/600), under the Sanctions and Anti- Money Laundering Act 2018 ( SAMLA 2018), set up the UK sanctions regime for Belarus. This regime seeks to prompt Belarus to: uphold democratic standards and institutions, maintain the separation of powers, and observe the rule of law in Belarus avoid measures or conduct that suppress civil society in Belarus properly investigate and prosecute those responsible for the disappearances of Yury Zakharanka, Viktar Hanchar, Anatol Krasouski and Dzmitry Zavadski comply with international human rights law and respect human rights end activities that destabilise Ukraine or undermine its territorial integrity, sovereignty or independence, including support for or facilitation of Russia’s actions regarding Ukraine refrain from any other conduct that threatens peace, security or stability in...
This risk management manual is aimed at UK commercial organisations. It sets out five key priorities around standard terms and conditions of sale and clarifies the significance of each. It also supplies action lists and specific action points for every priority so you can log your organisation’s risk management position. Why you need to manage the risk Sales-driven businesses are, at heart, focused on closing deals, booking income, and progressing swiftly to the next opportunity. Targets shape sales teams, who may avoid processes or stakeholders perceived to slow a transaction and, by extension, jeopardise their commission. As in-house counsel, you should map the organisation’s sales cycle, appreciate the (often cyclical) target pressures on the team, and position yourself as a facilitator rather than a choke point in the pipeline. Central to that aim is producing robust standard terms and conditions of sale that strike the right...
Organisations caught by the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692 must: apply enhanced customer due diligence ( CDD) measures and strengthened ongoing monitoring for any transaction or business relationship with a person established in a high-risk third country not place reliance on a third party established in a high-risk third country The obligation to undertake enhanced due diligence in relation to high-risk third countries applies where there is a relevant transaction and an establishment in a high-risk third country. A relevant transaction is one for which you are required to apply CDD under MLR 2017, reg 27, and being established in a country means: for a legal person, being incorporated in, or having its principal place of business in, that country, or—where a financial...
STOP PRESS: This document is being updated to reflect implementation of the Data ( Use and Access) Act 2025 ( DUAA 2025) which amends the UK GDPR and Data Protection Act 2018. For detailed help on DUAA 2025’s compliance impact, consult Practice Note: Data ( Use and Access) Act 2025—compliance implications. The rules within the United Kingdom General Data Protection Regulation ( UK GDPR), the Assimilated Regulation ( EU) 2016/679, and the Data Protection Act 2018 ( DPA 2018) pose particular difficulties for the anti-money laundering ( AML), counter-terrorist financing ( CTF) and counter-proliferation financing framework, such as: pinpointing a lawful basis to handle personal data meeting transparency and information duties safeguarding client information gathered through client due diligence ( CDD) disclosing client details to law enforcement bodies, for example via suspicious activity reports ( SARs), and dealing with data...
Updated December 2025 Introduction The United Arab Emirates ( UAE) sits at a pivotal juncture between leading Western and Eastern markets. Formed as a constitutional union of seven Emirates, each maintains its own local authority, while overarching governance rests with the Supreme Council and the Council of Ministers. As part of the Gulf Cooperation Council ( GCC), the UAE participates in the Middle East’s sole multi-national common market, aimed at deepening cross-border economic and fiscal cohesion. Investing and trading in the UAE offers a broad spectrum of prospects for investors. This Practice Note highlights principal considerations for overseas organisations entering the UAE and the essential actions to commence operations. It concentrates on establishing in Mainland UAE, the Abu Dhabi Global Market ( ADGM), and the Dubai International Financial Centre ( DIFC). Although these jurisdictions are covered in depth, investors can also assess many...
Trust and company service providers ( TCSPs) TCSPs face a heightened likelihood of exploitation for money laundering or terrorist financing. This arises because trusts and companies can be used to: conceal the beneficial ownership and control of wealth and assets set up and administer multiple legal entities at comparatively low cost construct complex, opaque arrangements operate across several jurisdictions avoid tax or duties Although trusts and companies are central to legitimate investment and commercial activity, criminals may deploy them to give unlawful transactions a veneer of legitimacy. If your firm delivers any TCSP service, you fall within the scope of the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692, as amended, and must comply fully with them, including obligations specific to TCSPs. This Practice Note reflects: National risk...
This Practice Note sets out how the transparency in supply chains ( TISC) provisions in section 54 of the Modern Slavery Act 2015 ( MSA 2015) apply to multinational enterprises and corporate groups. It explores the principal issues these entities may encounter when drafting a slavery and human trafficking statement. It also directs readers to practical guidance and resources to help organisations manage modern slavery and human trafficking risk and prepare an annual slavery and human trafficking statement. Why this matters Commercial entities that satisfy all of the following are obliged to publish an annual slavery and human trafficking statement on their website: provide goods or services conduct business, in whole or in part, in the UK have a worldwide annual turnover of £36m or above The statement must describe the measures taken (if any) during each financial year to ensure slavery and human...
FORTHCOMING CHANGES: An Equality and Human Rights Commission ( EHRC) consultation ran from 2 October 2024 to 3 January 2025, inviting views and responses on revising the statutory Code of Practice on services, public functions and associations, so it captures significant and notable shifts in legislation and case law since its original 2011 publication. In the wake of the Supreme Court judgment delivered in For Women Scotland v Scottish Ministers, after also stating it would work ‘at pace’ to embed the ruling’s implications specifically within the refreshed Code, and thereafter issuing an interim update on the practical effects of the UK Supreme Court judgment on 25 April 2025, the EHRC subsequently opened a further consultation on additional amendments to the Code of Practice, running from 20 May 2025 to 30 June 2025. For detailed information, see also: LNB News 02/10/2024 23, Law360: EHRC to update legal...
Within the regulated sector, several distinct offences exist for tipping-off and for conduct that could prejudice an investigation. A distinct offence of prejudicing an investigation applies solely to the unregulated sector. An additional offence relating to the interference with documents captures activity across both sectors. This Practice Note examines tipping-off and the prejudicing of a money laundering investigation under the Proceeds of Crime Act 2002 ( POCA 2002). It accords with the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692. For guidance on what amounts to the regulated sector, see Practice Note: Money laundering—key information for law firms. Suspicious activity report The main money laundering offences are: concealing criminal property being concerned in an arrangement that facilitates money laundering possessing criminal property POCA 2002 imposes a duty to report...
Updated in October 2025 Introduction Since the mid-twentieth century, Taiwan has stood among the ‘ Asian Tigers’, sustaining a vibrant capitalist economy with a strong global footprint. The World Trade Statistical Review 2025 records Taiwan as the 16th largest exporter in world merchandise trade for 2024, while the IMD World Competitiveness Yearbook 2025 ranks it 6th worldwide. The government also provides a range of attractive incentives that enhance Taiwan’s business-friendly appeal. Supported by political stability and a dependable domestic market, deep expertise in both hardware and software engineering, a rich pool of high-calibre talent, mature infrastructure, and favourable investment legislation, Taiwan offers a compelling setting for enterprise. Positioned at the heart of the Asia Pacific, it serves as a strategic bridge to major economies including the US, China, Japan and Korea, along with emerging markets such as the ASEAN Economic Community ( AEC). In June 2010, the...
This Practice Note This Practice Note sets out the systems and controls to consider when your firm receives personal injury ( PI) referrals, so you can spot banned PI referral arrangements and ensure compliance with the statutory and regulatory framework for any PI referral arrangements you regard as permissible. It reflects the SRA Standards and Regulations and the underlying statutory scheme—the Legal Aid, Sentencing and Punishment of Offenders Act 2012 ( LASPO 2012). For guidance on referrals made by your own firm, see subtopic: Introductions to third parties for complementary information. Not every PI referral arrangement to your practice that involves payment is unlawful in every circumstance. See Practice Note: Personal injury referral arrangements— SRA requirements— Statutory regime, which outlines the statutory scheme and how the SRA applies it. See also Practice Note: Personal injury referrals— SRA examples, flowchart and guidance. For guidance on the SRA’s...
Client confidentiality, AML, CTF and counter‑proliferation financing You are under a stringent obligation to keep clients’ affairs private, and opportunities to reveal a client’s information are tightly restricted. Disclosure remains an exception, not the professional rule in practice. Under the Proceeds of Crime Act 2002 ( POCA 2002) you must report knowledge or suspicion of money laundering by submitting a suspicious activity report ( SAR), and failure to comply attracts serious criminal penalties. The Terrorism Act 2000 ( TA 2000) also creates a duty to disclose where you know or suspect that someone has committed, or is about to commit, a principal terrorist property offence. Counter‑proliferation financing is the newest element within the long‑standing anti‑money laundering ( AML) and counter‑terrorist financing ( CTF) framework. Related requirements were brought into the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer)...
This guide to supply chain risk management sets out five core priorities for in-house counsel and compliance teams when confronting supply chain threats. It outlines why close oversight of these points helps keep business operations running smoothly across the organisation and its functions effectively. See also Practice Note: Supply chain fundamentals. Why you need to manage this risk The 2020 COVID-19 pandemic was arguably the most consequential shock to the global economy in many generations experienced worldwide. It offered risk professionals a stark demonstration of widespread vulnerabilities within supply networks, and underscored the imperative to proactively identify, measure and control such exposures through deliberate, ongoing management rather than passive oversight at every stage. A supply chain map begins with sourcing raw materials and extends through to finished goods production, capturing all intervening activities and flows. According to your...
There are numerous forms in which modern slavery and human trafficking risks can appear within supply chains. The Home Office’s statutory guidance on transparency in supply chains ( TISC), published under section 54 of the Modern Slavery Act 2015 ( MSA 2015), recognises that modern slavery and human trafficking occur across almost every sector. Many companies, and the chains that support them, will be widely exposed. Put bluntly, the message from the Home Office guidance is that if you are not identifying any risks, you are probably not scrutinising closely enough. To evaluate the likelihood of slavery within your supply chains, begin by mapping the aspects of your business that are especially vulnerable to slavery and human trafficking. These commonly involve reliance on third-party suppliers and recruitment practices, though other elements may arise depending on your operations. The primary focus should be the risk faced by...
This Practice Note outlines the meaning of information and communication technology ( ICT), how organisations can gain from integrating it, and the potential risks tied to its use. It also offers practical guidance on how to formulate, draft and implement a strategic ICT plan. For guidance on the use of artificial intelligence ( AI), see subtopic: Artificial intelligence compliance. What is ICT? Information and communication technology ( ICT) is an umbrella term for all technical means used to manage information and support communication. It spans tools such as computer and network hardware and software, satellite systems and mobile phones, together with the many services and applications linked to them. Many regard the significance of ICT not as the technology itself but as its ability to expand access to information and...
This Practice Note offers clear direction on the principal actions an in-house legal function should take when establishing a panel of preferred external legal services providers. It proceeds on the basis that a thoughtful choice has been made to outsource part or all of the legal work within an organisation. It further assumes the organisation is a private sector organisation incorporated in England and Wales and is also not subject to public sector procurement rules. This Practice Note outlines a coherent sequence to lead you through the legal outsourcing journey, and is supported by a range of Precedents and tools. Step 1: Assemble a procurement project team Begin by forming a legal services procurement team to direct and oversee the project. Ideally, keep this group small (no more than six people) so it does not become unwieldy. The engagement and backing of business...
This risk management guide is designed for commercial organisations in the UK. It sets out five priorities for controlling the risks linked to standard terms and conditions of purchase and clarifies why each matters. For every priority it provides action lists and action points, enabling you to record your organisation’s level of risk management. Why you need to manage this risk Standard purchasing terms are commonly adopted to simplify procurement. They assist when an organisation enters agreements with suppliers in the course of everyday operations. Their generic, pro-forma format can be beneficial because they demand fewer resources than a bespoke contract and, in principle, call for little or no negotiation or management input. Introduce speed, consistency, and certainty over allocation of risk in procurement Cut routine costs Even so, consider whether standard terms suit every transaction, as they can also create risks. This guide...
This Practice Note is aimed at law firms regulated by the Solicitors Regulation Authority ( SRA). It sets out the SRA’s supervisory and enforcement powers under the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017, as amended ( MLR 2017), and how these have been broadened by the Economic Crime and Corporate Transparency Act 2023 ( ECCTA 2023). A separate Practice Note explains how to get through an SRA anti-money laundering ( AML) inspection: How to survive an SRA AML inspection. For wider guidance on the SRA’s supervision and enforcement roles, see the following Practice Notes: SRA’s supervision function SRA’s enforcement function SRA enforcement strategy Regulatory status of the SRA under the AML regime The MLR 2017 designate professional bodies with responsibility for AML supervision. The Law Society is the named supervisor for solicitors and law firms in England and Wales, but it...
The Standards and Regulations set out the standards and requirements that individual lawyers and firms regulated by the Solicitors Regulation Authority ( SRA) are expected to meet and observe: for the benefit of clients in the general public interest This Practice Note outlines how the Standards and Regulations are structured, identifies who is accountable for compliance, and the potential consequences of any breach of the SRA’s requirements. Accessing the The Standards and Regulations are available from the SRA website. Who the Standards and Regulations apply to The Standards and Regulations apply to solicitors, registered European lawyers ( RELs), registered foreign lawyers ( RFLs), registered Swiss lawyers ( RSLs), authorised firms and, depending on the context of a given provision, firms’ managers and employees. The preamble to the Code of Conduct for Firms specifically warns that the SRA may take action against a firm’s employees for...
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
