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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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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, enacts measures scrapping the remittance basis and introducing a residence-based system, effective from 6 April 2025. FA 2025 also substitutes domicile as the principal criterion for determining exposure to inheritance tax. Additional reforms cover revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and adjustments to overseas workday relief. For details on these updates, refer to: Practice Notes: The abolition of the remittance basis of taxation from 2025–26, 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. This Practice Note examines shadow directors of offshore companies and the degree to which such...
The following tables set out a concise overview of the principal provisions governing the income tax, capital gains tax and inheritance tax treatment of settlor interested trusts. For fuller discussion of the rules applicable to settlor interested trusts, see Practice Note: Taxation of trusts—settlor interested trusts. The material is arranged in three separate tables—covering income tax, capital gains tax and inheritance tax respectively. For an at-a-glance, side-by-side comparison of all three taxes, refer to the attached Excel spreadsheet. Provisions relevant to offshore trusts are included purely for reference and offer only a high-level outline of the main rules; for detailed guidance, see Practice Notes: Offshore trusts—attribution of income to settlors and Offshore trusts—attribution of gains to settlors. All mentions of spouse should be read to include civil partner, and references to marriage should be read to include civil...
This Practice Note examines how a claim under the Inheritance ( Provision for Family and Dependants) Act 1975 ( I( PFD) A 1975) could be settled so as to: optimise access to welfare benefits or tax credits for a claimant prevent a claimant from forfeiting eligibility for other state funding, including community or residential care secure equivalent outcomes for estate beneficiaries who are not I( PFD) A 1975 claimants The powers available under the Inheritance ( Provision for Family and Dependants) Act 1975 Under I( PFD) A 1975, s 2, the court may order periodical payments from the net estate, award lump sums, direct the transfer of specified property, and vary, to the applicant’s advantage, the trusts by which the deceased’s estate is held. Consequently, there is a broad spectrum of ways in which the court may provide for a...
The tax position of an estate is frequently central when resolving claims under the Inheritance ( Provision for Family and Dependants) Act 1975 ( I( PFD) A 1975)... The taxation of estates Inheritance tax ( IHT) applies to a notional transfer of assets on death. Up to the nil rate band ( NRB) of £325,000 the rate is 0%; thereafter, assets are taxed at 40% (subject to available exemptions and reliefs). Any unused NRB can be transferred to a spouse, and a residence nil rate band ( RNRB) has also been introduced. Transfers to (domiciled) spouses and to charities are exempt from IHT, and certain categories of property—agricultural property and business property—may fall outside the charge. Settlements are governed by a separate taxation regime. For more information, see: Estates—inheritance tax—overview. Capital gains tax ( CGT) is charged on the uplift in value of assets from...
Factors to consider before setting up a charity New charities are formed for various purposes. Grant-making charities can serve as an effective, tax-efficient means of managing donations. In certain cases, channelling gifts through a grant-maker is the only way to obtain UK tax relief on funds used for charitable work, such as where money is intended for a body located outside the European Economic Area. By contrast, an operating charity might be created to advance a charitable aim not currently addressed by existing charities, or where the founder believes there is a more effective approach to delivering that aim. Setting up and running a charity involves expense, so it is important to ensure that funds are not wasted. Consider the following before proceeding: For a grant-making charity, assess whether it would be preferable simply to donate directly to operating charities. For a new...
Medical treatment of those without capacity to consent As a general rule, it is a patient’s ( P’s) consent that renders invasive medical intervention lawful. Where P cannot provide consent, treatment that is necessary and in P’s best interests may lawfully be given. Section 5 of the Mental Capacity Act 2005 ( MCA 2005) supplies a general defence for acts undertaken in connection with a person’s care or treatment, provided the actor has first taken reasonable steps to assess whether the individual lacks capacity in relation to the decision and reasonably believes both that capacity is absent and that the act is in that person’s best interests. In 2018, the Supreme Court in NHS Trust v Y confirmed that, if the MCA 2005 is complied with, relevant professional guidance is observed and the Code of Practice guidance followed, including the conduct of the...
Spouses or civil partners cannot exclude the court’s authority to make financial orders on divorce or dissolution. Nonetheless, the presence of a post-nuptial, maintenance or separation agreement may carry persuasive, and at times decisive, weight on either party’s bid for a financial remedy, subject to the particular circumstances in which the agreement was made. In Radmacher (formerly Granatino) v Granatino, the Supreme Court rejected the idea that there is necessarily any material distinction between a pre-nuptial and a separation agreement, confirming that in either scenario the court may override (or uphold) the agreement. See also Practice Note: Implications of pre-nuptial agreements within proceedings for financial provision. An agreement can be taken into account either as part of the totality of the case’s circumstances, or as conduct that it would be inequitable to disregard. The court must consider whether the...
FORTHCOMING CHANGE: Following the Autumn Budget 2024, the government instructed an independent examination of the loan charge, commissioning a review. Announced on 23 January 2025, its remit was to identify the barriers preventing people within the scope of the loan charge who have not already settled and paid their tax liabilities in full from reaching a final resolution with HMRC, and to outline recommendations on how they might be encouraged to settle with HMRC (see News Analysis: Autumn Budget 2024— Independent review of the loan charge). To support the review process, a call for evidence, targeted at those still subject to the loan charge (and their advisers), was issued on 28 March 2025. The Final Report of the review, together with the government response, was released at Budget 2025 on 26 November 2025. It concluded that the loan charge had failed as a...
Forms of business vehicle in the UK There are numerous forms of business vehicle, and choosing the most suitable structure to operate a business is vital; that selection can affect whether a business succeeds or fails. No single vehicle will meet every enterprise’s needs and expectations. Each option presents its own advantages and drawbacks. Deciding which vehicle to employ for a particular venture is complex and turns on a range of legal, tax and commercial factors; a perfect match may not exist. Moreover, the vehicle first adopted to run a given business may cease to be the best fit as that business grows and matures. The chosen vehicle should therefore be reviewed periodically. If the original vehicle proves unsuitable, a different vehicle can be used to assume the business, although changing vehicles can be expensive, depending on the...
Setting the scene To frame matters, a claimant may dispute a Will on grounds that the testator lacked testamentary capacity to execute a valid Will, did not have knowledge or approval of its terms, and/or that execution resulted from undue influence, coercion or fraudulent calumny of some kind. Medical evidence (among other material) will be required to demonstrate a lack of capacity, and can also be highly pertinent to, for instance, knowledge and approval and undue influence allegations at the investigative stage in appropriate circumstances. How do such contests begin? No two disputes are the same. Nevertheless, it can be helpful to outline how the early stages commonly progress at a practical level in practice. After a death, a person worried about a Will may possess limited information. They might enter a caveat against the estate, open initial correspondence with the personal...
FORTHCOMING CHANGE: Following the Government’s reply to the Ministry of Justice and the Office of the Public Guardian ( OPG) consultation, Modernising Lasting Powers of Attorney, the Powers of Attorney Bill gained Royal Assent on 18 September 2023, and is now the Powers of Attorney Act 2023 ( PAA 2023). The majority of the Act’s provisions have yet to commence, awaiting secondary legislation. Once commenced, PAA 2023 will amend the Mental Capacity Act 2005 ( MCA 2005) to deliver a more up-to-date lasting power of attorney ( LPA) service, thereby creating a modern LPA service......
Section 423 of the Insolvency Act 1986 ( IA 1986) Section 423 provides a route to set aside dealings engineered to prejudice creditors. The regime is aimed at stopping parties from shifting assets in a manner that thwarts creditor claims. Put shortly, it targets arrangements by which assets are moved so creditors are kept at bay. A claimant may proceed under IA 1986, s 423 against a company or an individual following a transaction at an undervalue ( TUV) executed with the intention of placing assets out of creditors’ reach. Though there are parallels with a TUV under IA 1986, s 238 (for corporate insolvency) and IA 1986, s 339 (for personal insolvency), the following distinctions are central: Relief under IA 1986, s 423 does not necessarily have to be connected to any formal insolvency...
A single elevated rate of stamp duty land tax ( SDLT) on high-value residential property—initially set at 15%—was brought in as part of a broader suite of measures intended to make indirect ownership of costly UK homes, for example through a company, less appealing, so as to prevent or limit taxes such as SDLT arising on a later disposal of the property......
Once you have confirmed a transaction falls within SDLT, you should assess whether any reliefs or exemptions exist to reduce or eliminate the SDLT liability. This Practice Note outlines selected reliefs available for public and social purposes. For wider SDLT reliefs and exemptions (including charities relief), see Practice Note: SDLT—general reliefs and exemptions. For guidance on establishing whether a transaction is chargeable, see Practice Notes: Land transactions, chargeable interests and chargeable transactions and SDLT—notifiable transactions. This Practice Note summarises the following reliefs from SDLT: compulsory purchase facilitating development purchases by public authorities in connection with planning agreements statutory reorganisations and transfers between public bodies acquisitions by relevant housing providers, and acquisitions by bodies established for national purposes SDLT stopped applying to any land transaction involving interests in or over land in Scotland from 1 April 2015. From that date, land and buildings transaction tax ( LBTT) applies to those...
FORTHCOMING CHANGE : In Budget 2025, the government signalled changes to the SDLT regime, confirming that transfers of property within the Local Government Pension Scheme will qualify for an SDLT relief. The proposal is set to feature in the Finance Bill 2026–27, as trailed by the announcement. See News Analysis: Budget 2025— Tax analysis— Real estate tax. After confirming a land transaction arises for stamp duty land tax ( SDLT) purposes, where relevant, one should then carefully assess whether any reliefs or exemptions potentially apply to mitigate or eliminate the SDLT payable......
Multiple dwellings relief ( MDR) MDR is available for certain deals that involve buying at least two dwellings, or the purchase of one dwelling that is linked to another dwelling, where the effective date of the relevant land transactions falls before 1 June 2024 (subject to transitional provisions). When MDR applies, the overall consideration for the dwellings is split by the number of dwellings acquired to produce an average price. SDLT is then computed by reference to that average rather than the total consideration, and the total SDLT due is the SDLT on the average price multiplied by the number of dwellings acquired (with an effective minimum rate of 1%). In essence, the SDLT payable matches what would have been charged had each dwelling been bought on its own rather than alongside others. SDLT stopped applying to any land transaction involving interests in or over land in...
stamp duty land tax ( SDLT) SDLT is payable on chargeable land transactions. As a result, grasping what counts as a land transaction, and the scope of that concept, is key to how SDLT applies to dealings in UK land. This Practice Note examines the meaning of land transaction and its key components, including: the acquisition of a chargeable interest, and the point at which a chargeable transaction arises From 1 April 2015, SDLT no longer applies to any land transaction involving interests in or over land in Scotland. From that date, such transactions fall within land and buildings transaction tax ( LBTT), subject to transitional provisions. Accordingly, any reference in this Practice Note to ‘ UK land’ or similar wording, when considering SDLT, should be understood as excluding interests in or over Scottish land from 1 April 2015. For further...
The higher rates surcharge of stamp duty land tax ( SDLT) apply to: Acquisitions of certain additional residential dwellings by individuals Acquisitions of residential property by purchasers that are not individuals, whether or not they own any other dwellings The surcharge is 5% (that is, 5% above the standard residential SDLT rates) for land transactions with an effective date on or after 31 October 2024, subject to transitional provisions. This marks an increase from the original 3% surcharge. For the applicable SDLT rates, see Practice Note: Rates of SDLT. The policy aims to support owner-occupiers and first-time buyers by making the purchase of additional homes—such as second homes and buy-to-let properties—more costly. This Practice Note considers when the higher rates apply and how they interact with other SDLT provisions. The higher rates surcharge is also described as the higher rates of SDLT. There is, in...
FORTHCOMING CHANGES : At Budget 2025, the government stated it will legislate via Finance Bill 2026 (also known as Finance ( No 2) Bill 2024–26) to introduce measures targeting promoters or enablers of marketed tax avoidance. The provisions are set out in Part 6 of the Bill (as introduced on 4 December 2025) and cover: updates to the DOTAS and DASVOIT civil penalty regime so that HMRC can issue DOTAS penalties directly, rather than seeking tribunal approval; a general prohibition on promoting marketed arrangements that have no realistic prospect of success, and a prohibition on promoting arrangements specified in universal stop regulations ( USRs). A breach of either prohibition would attract a range of sanctions, including publication, financial penalties and criminal prosecution; promoter action notices ( PAN). A PAN would require businesses to cease providing goods or services to promoters of tax avoidance where those goods or...
This Practice Note outlines the stamp duty land tax ( SDLT) compliance framework and sets out the penalties HMRC may levy in a range of situations, such as delayed SDLT payment, overdue returns and incomplete returns. It also explains HMRC’s powers to open enquiries and raise assessments. From 1 April 2015, SDLT no longer applies to land transactions concerning interests in or over land in Scotland. From that date, land and buildings transaction tax ( LBTT) governs those transactions, subject to transitional provisions. For more detail, refer to the LBTT subtopic. From 1 April 2018, SDLT likewise ceased for land transactions involving any interest in or over land in Wales. Land transaction tax ( LTT) applies from that date, again subject to transitional provisions. For further information, see the Wales: LTT subtopic. Periods for delivering returns and paying SDLT It is the purchaser’s obligation in England and Wales to...
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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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