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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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This Practice Note is intended to be read alongside the following flowchart. For an introduction to the relevant property regime for trusts, see Practice Notes: Trusts—inheritance tax—overview and The meaning of relevant property. The inheritance tax ( IHT) charge on relevant property arises on two occasions: the periodic ten-year anniversary of the settlement’s creation (the principal (ten-year) charge), and when property (or value) ceases to be relevant property other than on excepted occasions (the exit charge) For further guidance on the exit charge as it applied prior to 18 November 2015, see Practice Note: before 18 November 2015. This Practice Note examines the calculation of the exit charge on relevant property on or after 18 November 2015 in more detail. The principal emphasis is on inter vivos trusts. The exit charge—what constitutes an 'exit' subject to...
FORTHCOMING CHANGE relating to IHT on pension death benefits : In the Autumn Budget 2024 on 30 October 2024, the government confirmed that, from 6 April 2027, unused pension pots and pension death benefits will be treated as part of a person’s estate for inheritance tax ( IHT) purposes. New section 150A of the Inheritance Tax Act 1984 will be introduced by section 66 of the Finance Act 2026, taking effect on 6 April 2027 ( IHTA 1984, s 71). The measure will cover both defined contribution and defined benefit arrangements, and will extend to UK registered schemes as well as qualifying non- UK pension schemes. For further details, see News Analyses: Autumn Budget 2024— Private Client analysis — Inheritance tax and HMRC confirms new IHT rules on unused pension funds to apply from 6 April 2027. The need to value the estate On death, an...
What is the requirement to correct? The statutory footing for the requirement to correct ( RTC) sits in section 67 and Schedule 18 of the Finance ( No 2) Act 2017 ( F( No 2) A 2017). It obliged taxpayers with ‘relevant offshore tax non-compliance’—that is, undeclared UK income tax, capital gains tax ( CGT) or inheritance tax ( IHT) liabilities arising from offshore interests—to put matters right by notifying HMRC of any unpaid tax no later than 30 September 2018. HMRC’s RTC guidance explains that 30 September 2018 was selected as the final correction date because, by then, over 100 jurisdictions were scheduled to share financial account information under the Common Reporting Standard ( CRS). For background on the CRS, see Practice Note: Automatic exchange of information—the Common Reporting Standard: a summary. Those who did not provide the necessary disclosure to HMRC on or...
This Practice Note consolidates the HMRC Manuals tracker that featured weekly in the Private Client highlights from January 2021 to December 2024, arranged by HMRC Manual in reverse chronological order. It captures many of the key amendments to the HMRC Manuals set out below that will interest Private Client practitioners. For the combined tracker from January 2025 onwards, see Practice Note: Consolidated HMRC Manuals tracker 2025–26– Private Client. Avoidance Handling Process Manual Pages amended • Date of change • Comments Added: AHP1000, AHP1200, AHP1300, AHP1400, AHP1450, AHP2000, AHP2100, AHP2200, AHP2300, AHP3000, AHP3100, AHP3200, AHP3300, AHP3400, AHP3500, AHP4000, AHP4100, AHP4200, AHP4300, AHP4350, AHP4400, AHP4500, AHP4550 and AHP4570 Date: 29 September 2023 Summary: This new manual sets out HMRC’s method for managing tax avoidance risks across all taxes and HMRC directorates, aiming for consistency and effectiveness. The overview sections describe what HMRC regards as tax avoidance, as distinct from lawful tax...
Since 2007, HMRC has run a series of disclosure routes for individuals with offshore investments. These schemes offered a limited window to come forward voluntarily and put tax affairs in order with reduced penalties compared with those later identified by HMRC This Practice Note provides a brief introduction to the: Offshore Disclosure Facility ( ODF), which closed in 2007 New Disclosure Opportunity ( NDO), which closed in 2010 Liechtenstein Disclosure Facility ( LDF), which closed in 2015 UK- Swiss Tax Co-operation Agreement ( Agreement) which closed on 31 December 2016 Jersey, Guernsey and Isle of Man Disclosure Facilities ( Crown Dependency Disclosure Facilities), which closed in 2015 Worldwide Disclosure Facility ( WDF) Offshore Disclosure Facility HMRC introduced the ODF in April 2007 to coincide with obtaining data on overseas account holders from five major clearing banks, using its powers under...
Practice Note This note outlines the Finance Act 2009 ( FA 2009) penalty framework for late payment of: income tax and Class 1 NICs collected through pay as you earn ( PAYE) student loan deductions income tax due under the Construction Industry Scheme ( CIS) Class 1A and Class 1B NICs the apprenticeship levy Overdue liabilities also attract interest; see Practice Note: Interest on late paid tax. How late payment penalties are worked out depends on the payment cycle: monthly or quarterly (this is usually the position for income tax and Class 1 NICs under PAYE, student loan deductions, CIS payments and apprenticeship levy payments), or annually (for Class 1A and Class 1B NICs) Penalties on late-paid self assessed income tax (rather than amounts settled via PAYE) are dealt with in Practice Note: Late payment...
Why are deadlines important? To comply with the legislation and steer clear of penalties and interest triggered by late payment of tax, taxpayers and their advisers need to stay aware of every relevant deadline across the year. A wide range of tax elections, as well as claims for allowances, may still be lodged after the filing deadline for the self-assessment tax return has passed. The standard time limit for submitting claims or elections linked to income tax or capital gains tax ( CGT) is four years from the close of the tax year to which the particular claim or election relates. That said, a number of elections have a distinct cut-off: the first anniversary of 31 January following the tax year in which the relevant event took place (as noted below). In addition, several capital gains reinvestment or roll over reliefs stipulate that an...
This Practice Note outlines, in straightforward terms, the principal features of the UK General Data Protection Regulation ( UK GDPR). See also: Precedent: Data protection quick reference guide—for staff. Aimed at non-privacy specialists, it is complemented by separate, more comprehensive, Practice Notes on the UK GDPR, for example: How to manage data protection compliance How to process personal data lawfully How to identify and manage special category personal data How to manage consent—personal data Data protection officer (or for law firms: Data protection officer—law firms) How to carry out data mapping How to handle data subject requests How to manage international personal data transfers How to handle data protection complaints How to develop a privacy risk register How to handle personal data for direct marketing How to implement data...
Summary of the UK GDPR regime This Practice Note condenses the UK GDPR framework. For a higher-level primer on UK data protection, see Practice Note: Data protection law—new starter guide. The UK data protection law collection assembles key guidance on this regime and is a recommended first stop for research. For information on the EU’s General Data Protection Regulation, Regulation ( EU) 2016/679, see Practice Note: The EU’s General Data Protection Regulation ( EU GDPR). This Practice Note covers: principal legislation substantive scope territorial reach core concepts data protection principles legal bases for processing special category personal data criminal conviction and offence data individual rights accountability and governance security personal data breaches international transfers of personal data exemptions the Information Commissioner data protection fees ...
The general anti-abuse rule (the GAAR): neutralises—by making adjustments, on a just and reasonable basis, undertaken either by HMRC or by the taxpayer—for the purposes of counteraction any tax advantages that, leaving the GAAR out of account, would otherwise arise from abusive tax arrangements, and has operated since 17 July 2013 (being the date of Royal Assent to the Finance Act 2013 ( FA 2013)), except that, for National Insurance contributions ( NICs), it has applied only from 13 March 2014 This Practice Note explains: that the GAAR can be applied by taxpayers or by HMRC as appropriate in the circumstances how to determine which adjustments should be made to counteract abusive tax advantages in practice the procedure for counteraction by HMRC, including: the different kinds of notices that HMRC may give to a...
The general anti-abuse rule (the GAAR): neutralises, through just and reasonable adjustments made by HMRC or by the taxpayer, as appropriate any tax benefits that, absent the GAAR, would stem from abusive tax arrangements and schemes has been in force from 17 July 2013 ( Royal Assent to the Finance Act 2013 ( FA 2013)), save that, for National Insurance contributions ( NICs), it has only taken effect from 13 March 2014 This Practice Note discusses in detail: the nature and composition of the GAAR advisory panel and why it exists institutionally how the GAAR panel links with the GAAR guidance, together with the function, scope and authority of that guidance the effect of the GAAR panel’s opinions when applying the GAAR not just to the arrangements actually referred, but also to comparable...
ARCHIVED This Practice Note is archived and no longer maintained. It covers the Finance Act 2022 ( FA 2022), which received Royal Assent on 24 February 2022. Retained for historical reference, it traces the legislation’s journey from draft publication through Parliament to enactment, outlines the principal provisions, and signposts significant milestones and documents, including published amendments pertinent to its passage... Progress of FA 2022 FA 2022—measure by measure For an overview of the draft Finance Bill 2022 released on 20 July 2021, see News Analysis: Legislation Day: Draft Finance Bill 2022— Tax analysis. For details of measures announced on Budget Day, 27 October 2021, see News Analysis: Autumn Budget 2021— Tax analysis. For comprehensive tracking of the consultations referenced, see: Tax—consultation and legislation tracker... Progress of FA 2022 This section sets out FA 2022’s progress from the publication of draft provisions to the...
ARCHIVED: This Practice Note is archived and no longer updated. It summarises the Finance Act 2021 ( FA 2021), which obtained Royal Assent on 10 June 2021. Kept for historical reference, it traces the legislation’s route through Parliament and outlines each provision in the Act, with relevant links The tracker is split into two parts: Progress of FA 2021 FA 2021—measure by measure For an overview of the draft Finance Bill 2020–21 published on 21 July 2020, see News Analysis: Draft Finance Bill 2020–21— Tax analysis. For an overview of the further provisions released on 12 November 2020, see News Analysis: Further provisions for draft Finance Bill 2021— Tax analysis. For details of measures announced on Budget day, 3 March 2021, see News Analysis: Spring Budget 2021— Tax analysis. For comprehensive monitoring of the consultations mentioned, see: Tax—consultation and legislation...
This Practice Note summarises the Finance Act 2020 ( FA 2020), which received Royal Assent on 22 July 2020. It is retained for historical interest, mapping the legislation’s journey through Parliament and outlining each measure in the Act with relevant links. The tracker is divided into two parts: Progress of FA 2020 FA 2020—measure by measure For an overview of the draft FB 2020 released on 11 July 2019, see News Analysis: Draft Finance Bill 2019–20— Tax analysis. For analysis of the draft legislation issued on 19 March 2020, see News Analysis: Publication of Finance Bill 2020 and consultations. For comprehensive tracking of the consultations referenced, see Tax—consultation and legislation tracker. Progress of FA 2020 This part of the Practice Note records how FA 2020 progressed through Parliament. 11 July 2019 — Draft legislation published ( Draft) 5 September 2019 —...
ARCHIVED This Practice Note is archived and no longer updated. It covers the Finance Act 2017 ( FA 2017), which obtained Royal Assent on 27 April 2017. Kept for historical reference, it traces the legislation’s passage through Parliament and summarises each measure in the Act with relevant links. For details on the Finance ( No 2) Act 2017—containing provisions removed from FA 2017 on 25 April 2017 following the announcement of the 2017 general election—see Practice Note: Finance ( No 2) Act 2017—progress through Parliament [ Archived]. For full tracking of the consultations referenced, see: Tax—consultation and legislation tracker. Contents Progress of FA 2017 FA 2017—measure by measure Measures anticipated but omitted from FA 2017 or the Finance ( No 2) Act 2017 Progress of FA 2017 This section of the tracker records FA 2017’s movement through Parliament. 5 December 2016 — Draft...
ARCHIVED: This archived Practice Note summarises the arrangements made between the UK and its Crown Dependencies and Overseas Territories to exchange information on financial accounts—known as the Crown Dependency/ Overseas Territory ( CDOT) agreements—and the reporting required under those arrangements for periods up to the end of 2016, before CDOT was superseded by the Common Reporting Standard ( CRS). For details on CRS, see Practice Note: Automatic exchange of information—the Common Reporting Standard: a summary. What are the CDOT agreements? The UK entered into agreements with its three Crown Dependencies and a number of Overseas Territories to provide details of financial accounts held in those jurisdictions by UK tax residents (or passive investment companies controlled by such individuals): Crown Dependencies: Guernsey, Jersey, the Isle of Man Overseas Territories: Anguilla, Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Montserrat, Turks & Caicos...
Family office The expression ‘family office’ spans numerous circumstances and there is no universally settled definition. Nonetheless, the Family Firm Institute characterises a family office as a distinct vehicle, separate from the trading business (and sometimes formed using proceeds realised after disposing of a family company), holding a diversified wealth portfolio for the family’s benefit ( Family Enterprise; understanding Families in Business and Families of Wealth, Wiley 2014, not reported by Lexis+®). Family offices are, in the main, and almost exclusively, the domain of high net worth—and more commonly ultra high net worth—families with varied assets and intricate affairs. Such intricacy can generate the prospect of disputes. Still, with a well thought-out, carefully considered framework, supported by coherent strategy and family governance mechanisms, a family office can deliver substantial advantages. These accrue not only to the family members concerned but, through their...
' Govern a family as you would cook a small fish—very gently' Many would say the same gentle touch works for running a family enterprise. A striking example is the Japanese temple-constructor Kongo Gumi, established in 578. It finally ceased trading in 2006, but only after an extraordinary fourteen centuries. Asked what sustained such longevity, it might have cited well-known themes: a dependable market, measured growth and prudent stewardship. Another, often overlooked, contributor to corporate health is clear procedure and defined structure. While not a creator of wealth in itself, such order can materially shield a business as it expands and safeguard the returns the family expects. Plenty of owner-managers may think, ‘ It worked in Dad’s day, so why alter it now?’. And indeed, advisers cannot force a framework upon a family firm. Yet, setting out the merits of more formal...
International tax law International tax law primarily concerns states’ taxing rights. As with other areas of international law, the need to resolve these matters arises from jurisdictional conflict. Conflicts occur when more than one state claims the power to impose a similar charge on the same arrangement or transaction. There are two forms of double taxation: economic double taxation, which relates to continuity of the tax object (ie the same property being taxed), and juridical double taxation, which relates to continuity of the tax subject (ie the same person being taxed) and can be described as two or more taxes levied on the same property, on the same person, during the same period, for the same purpose Double taxation can be avoided or reduced under UK domestic law and that of other countries (see below Unilateral relief—income and capital gains), as well as through double tax...
FORTHCOMING CHANGES : At Budget 2025, the government stated it will legislate through Finance Bill 2026 (the Finance ( No 2) Bill 2024–26) to bring in measures aimed at promoters or enablers of marketed tax avoidance. These sit in Part 6 of the Bill, as introduced on 4 December 2025, and include: amendments to the DOTAS and DASVOIT civil penalty regime, enabling HMRC to issue DOTAS penalties directly rather than seeking tribunal approval a general ban on promoting marketed arrangements with no realistic prospect of success, and a ban on promoting arrangements named in universal stop regulations ( USRs). Breach of either ban could lead to publication, financial penalties, and criminal prosecution promoter action notices ( PANs). A PAN would require businesses to stop supplying goods or services to promoters of tax avoidance where those goods or services are used to promote avoidance and the promoter is in...
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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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