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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
Characterising overseas entities for UK tax purposes It is essential to characterise overseas entities for UK tax, as this determines how they, their members and potentially other connected persons are taxed... Transparent — treated in a similar manner to a partnership or certain trusts for UK tax; not a taxable person in its own right for direct taxes; profits are commonly assessed on UK‑resident members as they arise, whether or not distributed Opaque — broadly treated like a company and therefore a taxable person; its profits are typically not taxed in the UK until paid out to UK‑resident members, or where anti‑avoidance rules attribute undistributed profits to another person (eg under controlled foreign company rules) Opaque for capital gains but transparent for income — a hybrid approach applying in particular to some non‑ UK unit trust schemes and...
Residence The UK’s first formal tax residence test for individuals, the statutory residence test ( SRT), came into force on 6 April 2013. Before that date, whether someone was tax resident in the UK was decided through a mixture of case law, practice and HMRC guidance, which produced significant uncertainty—see Practice Note: Residence before 6 April 2013 [ Archived]. This Practice Note: explains the principal features of the SRT, and summarises: the basic rule the automatic overseas tests the automatic UK tests the sufficient ties test This Practice Note, and the additional Practice Notes on the SRT, provide only a summary and are not comprehensive. Inevitably, some...
Brexit impact The UK ceased to be an EU Member State on exit day, 31 January 2020. Under the Withdrawal Agreement, the state pension and benefit rights of UK nationals residing in the EU, European Economic Area ( EEA) or Switzerland are protected. See: Benefits and pensions for UK nationals in the EU, EEA or Switzerland. Likewise, information on the entitlements of EEA and Swiss citizens to UK benefits and state pensions is set out at: Benefits and pensions for EEA and Swiss citizens in the UK. State pensions A state retirement pension depends on an individual’s National Insurance ( NI) contribution record and may consist of up to three elements: the basic old age pension the State Second Pension ( S2P—formerly the State Earnings Related Pension Scheme, SERPS) the graduated pension Payments are generally made gross, with tax collected through Pay As You Earn ( PAYE) against a...
Stamp duty land tax ( SDLT) For fuller guidance on what constitutes a chargeable transaction, including the definition of a chargeable interest and the point at which it is acquired, consult the Practice Note: Land transactions, chargeable interests and chargeable transactions for details. Territorial scope of SDLT SDLT no longer applies to any land transaction involving interests in or over land in Scotland with effect from 1 April 2015. From that date, land and buildings transaction tax ( LBTT) applies to those transactions, subject to transitional provisions (see Scotland—land and buildings transaction tax ( LBTT) below). SDLT likewise ceased to apply to any land transaction involving interests in or over land in Wales from 1 April 2018. From that date, land transaction tax ( LTT) applies to such transactions, subject to transitional provisions (see Wales—land transaction tax ( LTT) below). As a result,...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: In 2027, stamp duty and SDRT are set to be replaced by a single self-assessed securities tax—the securities transfer charge ( STC)—to be paid and reported via a new online portal. The STC’s key features will largely reflect the proposals consulted on in 2023. Finance Bill 2026 ( FB 2026) grants, from Royal Assent, a power to make secondary legislation so taxpayers can pilot the digital service, self-assess their stamp taxes on securities liabilities, and submit transactions electronically. For further details on the modernisation of stamp taxes on securities, see: News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes Tax update spring 2025— Stamp taxes on shares modernisation Tax update spring 2025— Tax analysis— Stamp and transfer taxes TAMD 2023— Stamp taxes on shares...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework In 2027, stamp duty and SDRT are set to be superseded across the regime by a single, self-assessed levy on securities transactions—the securities transfer charge ( STC)—to be both paid and reported via a new online portal as part of a modernised system. The STC’s core elements will broadly mirror the proposals for that regime set out in the 2023 consultation. Finance Bill 2026 ( FB 2026) confers a power that takes effect on Royal Assent, permitting delegated legislation to be made in due course which will enable taxpayers to trial the new digital service by self-assessing their stamp taxes on securities obligations, and to submit transaction details electronically using a digital service. For further information on the modernisation of stamp taxes on securities, please see News Analyses: Budget 2025— Tax analysis— Stamp and...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: From 2027, stamp duty and SDRT will be superseded by a single, self-assessed charge on securities—the securities transfer charge ( STC)—with payment and reporting handled via a new online portal. In substance, the STC is intended to reflect, in large part, the options trailed in the 2023 consultation. Finance Bill 2026 ( FB 2026) includes a power, commencing on Royal Assent, to permit secondary legislation that will allow taxpayers to trial the digital service by self-assessing their stamp taxes on securities liabilities and by submitting details of transactions electronically through that digital platform. Further background on the programme to modernise stamp taxes on securities can be found in: News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes; Tax update spring 2025— Stamp taxes on shares...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Stamp duty and SDRT are set to be superseded in 2027 by a single, self-assessed levy on securities—the securities transfer charge ( STC)—to be paid and filed via a new online portal. The STC’s design will broadly mirror the proposals for that tax set out in the 2023 consultation. Finance Bill 2026 ( FB 2026) confers a power, commencing on Royal Assent, to make secondary legislation enabling taxpayers to pilot the new digital service by self-assessing their stamp taxes on securities liabilities and submitting transactions electronically through a digital service. For more information on the modernisation of stamp taxes on securities, see: News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes Tax update spring 2025— Stamp taxes on shares modernisation Tax update spring 2025— Tax analysis— Stamp and transfer taxes TAMD...
Solicitors are generally not involved in deciding precisely where a client should invest and must take care not to provide financial advice unless authorised by the Financial Conduct Authority ( FCA). In most circumstances, it is appropriate for clients to obtain professional, independent guidance from a financial adviser. That guidance helps clients to shape their investment objectives by: identifying their actual income requirements weighing those requirements against the need to preserve capital determining a suitable risk profile Nevertheless, a solicitor may assist by explaining the different investment opportunities without endorsing any particular choice. In addition, a solicitor might carry responsibility as an attorney or deputy for administering an individual’s assets or investments. A sound, general grasp of the options available, particularly where they come by way of a third party’s recommendation, is essential so that decisions based on needs and objectives, as well as risk factors, can be...
This Practice Note This Practice Note examines Part 5, sections 619–648 of the Income Tax ( Trading and Other Income) Act 2005 ( ITTOIA 2005), Ch 5—referred to here as the settlements code—which deems income arising within a settlement to belong to the settlor for income tax purposes. It applies to both onshore and offshore settlements alike. The Offshore trust avoidance—attribution of gains to settlors Practice Note covers the capital gains tax ( CGT) rules that seek to attribute gains realised within a settlement to the settlor. Under the settlements code, the settlor is charged to income tax on: income arising under a settlement in which the settlor retains an interest in the settlement the income of a settlement paid to the settlor’s minor child certain capital payments made to the settlor, including loans advanced However, where there is no element of bounty—ie no gratuitous...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework From 2027, stamp duty and SDRT will be replaced by a single, self-assessed tax on securities—the securities transfer charge ( STC)—which will be paid and reported via a new online portal. The STC’s design will broadly reflect the proposals set out in the 2023 consultation. Finance Bill 2026 ( FB 2026) provides, with effect from Royal Assent, a power for secondary legislation so taxpayers can trial the new digital service by self-assessing their stamp taxes on securities liabilities and submitting transactions electronically. For further information on the modernisation of stamp taxes on securities, refer to News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes, Tax update spring 2025— Stamp taxes on shares modernisation, Tax update spring 2025— Tax analysis— Stamp and transfer taxes, TAMD 2023— Stamp taxes on shares...
The types of income chargeable to tax as 'savings and investment income' include: interest, being income within ITTOIA 2005, ss 369–381 purchased life annuities, being income within ITTOIA 2005, ss 422–426 deeply discounted securities ( DDS), being income within ITTOIA 2005, ss 427–460 income arising under the accrued income scheme chargeable event gains on life policies for which an individual (or the personal representatives of a deceased individual) is liable to income tax This Practice Note primarily examines how interest, the leading form of savings income, is taxed. It also addresses income falling under the accrued income scheme. Interest can be viewed as consideration for one person’s use (or retention) of money that belongs to another. Consequently, for a payment to qualify as interest there must be an identifiable principal on which the return is computed, and both the...
This Practice Note uses the term UK Rome II throughout. The regulation governs choice of law for matters in which the tortious harmful event took place on or after 1 January 2021. It was previously labelled Retained Rome II, but from 1 January 2024 it has been styled Assimilated Rome II—the alteration is in the title alone; the substance of the regulation is entirely unchanged. Judicial decisions may still cite it by either designation. For convenience, this Practice Note refers to the instrument as UK Rome II throughout. For details on assimilated law, consult Practice Note: Assimilated law. What are the rules governing applicable law from 1 January 2021? Regulation ( EC) 864/2007 on the law applicable to non-contractual obligations ( Rome II) was an EU regulation brought into effect and applied in English law, in relation to harmful events occurring on or after 11...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which received Royal Assent on 20 March 2025, enacts the abolition of the remittance basis of taxation, replacing it with a residence-based system from 6 April 2025. FA 2025 also substitutes domicile as the principal test for exposure to inheritance tax. Further measures include revisions to the rules on excluded property status, removal of the protected settlements status for offshore trusts, and updates to overseas workday relief. For details on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. Register of overseas entities A non- UK company that owns, or plans to acquire, legal title to an...
Numerous UK taxes must be weighed when an individual intends to purchase a residential property. People also often weigh up whether holding that property through a structure or entity would be preferable to owning it personally. Beyond other considerations, such as the desire for flexibility or privacy, the divergent tax consequences are frequently the main influence. The purpose of this Practice Note is to summarise the UK taxes that should be reviewed within any assessment and to signpost fuller material on each tax. It concentrates on homes held by or for an individual for private use or as an investment, and excludes property trading... Practice Note: Dealing in property or property investment? This highlights the main points for distinguishing between trading and investment activity in a property context. This Practice Note is strictly confined to individuals who are UK resident and UK domiciled for tax...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which received Royal Assent on 20 March 2025, brings in legislation to end the remittance basis of taxation and introduce a residence-based approach from 6 April 2025. It also makes residence, rather than domicile, the principal test for inheritance tax exposure. Additional reforms include updates to the rules on excluded property status, the removal of protected settlements status for offshore trusts, and revisions to overseas workday relief. For further detail, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. Who is an ‘offshore client’? This Practice Note examines typical ownership arrangements for UK residential property for offshore clients...
ARCHIVED This archived Practice note outlines why non-domiciled individuals (non-doms) relying on the remittance basis of taxation should correctly establish segregated foreign bank accounts, and identifies accounts that may prove helpful. Suggested arrangements include: a pre-entry account separate accounts for capital gains and for capital losses dedicated interest accounts an account for income that has borne foreign tax an account for income or gains that have been nominated The use of segregated (separate) foreign (overseas/non- UK) accounts is advised so that clean capital can be remitted free of UK tax. Abolition of the UK’s existing tax regime for UK resident non- UK domiciled individuals: on 29 July 2024, the UK Chancellor, Rachel Reeves, confirmed that, from 6 April 2025, the government will proceed with abolishing the current non-dom regime and introducing the new four-year FIG (foreign income and gains)...
ARCHIVED This archived Practice note offers a brief overview of how the remittance basis applies to the foreign income and gains of UK resident but non-domiciled remittance basis users. It examines relevant foreign income, deemed income in the form of offshore income gains, and foreign chargeable gains... STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime The Finance Act 2025 ( FA 2025), which received Royal Assent on 20 March 2025, enacts the abolition of the remittance basis of taxation and brings in a residence-based regime from 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Additional measures include changes to the rules for excluded property status, the abolition of protected settlements status for offshore trusts, and amendments to overseas workday relief. For further details, see Practice Notes: The abolition of the...
FORTHCOMING CHANGES: At the 26 November 2025 Budget, the government stated it plans to implement small remedial changes to the residence-based tax regime set out in the Finance Act 2025......
ARCHIVED: This archived Practice note addresses mixed funds in the context of the remittance basis. It reviews: the statutory meaning of ‘mixed fund’ in section 809Q(6) of the Income Tax Act 2007 when a movement from a mixed fund is treated as a transfer the steps for determining the make-up of a remittance (arising under Conditions A and B) drawn from a mixed fund STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which obtained Royal Assent on 20 March 2025, introduces the abolition of the remittance basis of taxation and its replacement with a residence-based regime from 6 April 2025. FA 2025 also substitutes domicile as the key determinant of inheritance tax liability with residence. Additional reforms include revising the rules for excluded property status, removing protected settlements status for offshore trusts, and...
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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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