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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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Recognition prior to IP completion day and Recognition after IP completion day This Practice Note explains how the recognition of an overseas divorce in England and Wales operates both before and after IP completion day—see: Recognition prior to IP completion day and Recognition after IP completion day. At 11pm ( GMT) on 31 December 2020, the Brexit transition/implementation period that followed the UK’s withdrawal from the EU concluded. From that moment (identified in UK law as ‘ IP completion day’), key transitional provisions ended and substantial modifications arose within the UK’s legal framework. See Practice Note: Family proceedings with EU connections—toolkit. Before IP completion day, Council Regulation ( EC) No 2201/2003 of 27 November 2003 on jurisdiction and the recognition and enforcement of judgments in matrimonial matters and matters of parental responsibility ( Brussels II bis or Brussels IIA) governed...
An overseas company can act as seller, purchaser, landlord, tenant, guarantor, or mortgagee in relation to the sale or letting of land in England and Wales, on the same basis as a company incorporated in England and Wales......
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 removal of the remittance basis and installs a residence-based approach from 6 April 2025. FA 2025 also discards domicile as the primary criterion for determining inheritance tax liability. Further measures revise the excluded property rules, abolish the protected settlements status for offshore trusts, and adjust overseas workday relief. For guidance, refer to 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. This Practice Note is relevant to ‘offshore clients’, meaning: before 6 April 2025, clients who are non- UK domiciled and not deemed UK domiciled; and from 6 April...
If a claim under the Inheritance ( Provision for Family and Dependants) Act 1975 ( I( PFD) A 1975) proceeds to a final hearing, the court can make one or more of the following orders: regular periodical payments for a stated duration a lump-sum award of a specified amount transferring identified property to the applicant settling specified property for the applicant’s benefit acquiring designated property from the estate and either transferring it to the applicant or settling it for their benefit varying any ante-nuptial or post-nuptial settlement (including one created by Will) made on the parties to a marriage to which the deceased belonged, so as to benefit the surviving party, any child of that marriage, or anyone the deceased treated as a child of the family in relation to that marriage an order varying any...
The Non-resident Landlords Scheme ( NRL Scheme) Under the Non-resident Landlords Scheme, income tax at the basic rate must be withheld from rental payments due to non-resident landlords from a UK property business and remitted to HMRC. The NRL Scheme is generally operated by: letting agents (irrespective of the rent level); or where there is no letting agent, tenants who: pay more than £100 per week (or £5,200 per year); or, where occupation is for under one year, a proportionate sum determined by the duration of occupation; or or those notified by HMRC that they must operate the NRL Scheme. HMRC issues detailed guidance for letting agents and tenants on how the NRL Scheme should be run and their...
This Practice Note is authored by Anne Redston, Barrister. It reflects her personal perspective; she is not authorised to speak for the Tribunals Service or the judiciary. This has long been important, as people seek to shield their financial affairs from public scrutiny. This Practice Note considers: whether hearings may take place in private whether the final decision can be anonymised, and whether documents or information connected to the hearing can be anonymised It addresses the position in the First-tier Tax Tribunal ( FTT) and the Upper Tribunal ( UT). This summary does not cover every circumstance, and you may need further advice for your client’s situation. It does not extend to appeals or reviews of decisions by Revenue Scotland concerning any Scottish devolved taxes within the jurisdiction of the First-tier Tribunal for Scotland ( Tax Chamber). For details, see Practice Note: Appealing a Revenue Scotland...
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 into law the abolition of the remittance basis of taxation and puts in its place a residence-based regime, taking effect from and commencing on 6 April 2025. Under FA 2025, domicile ceases to be the decisive criterion used in establishing liability to inheritance tax. Additional measures in FA 2025 comprise changes to the rules for excluded property status, the ending of protected settlements status for offshore trusts, and revisions to overseas workday relief. For guidance on these updates, 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 further: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act...
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 removal of the remittance basis of taxation and introduces a residence-based system from 6 April 2025. FA 2025 also makes residence, rather than domicile, the primary criterion for inheritance tax liability. Other updates include: Changes to the rules for assessing excluded property status Abolition of the protected settlements status for offshore trusts Amendments 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. The trustee borrowing rules, brought in during 2000, targeted a planning device known as a...
Key considerations For information on the residence of trusts for UK tax purposes, see Practice Note: Tax position of non-resident trusts. To secure the advantages of an offshore trust, it is crucial to confirm that the trust’s management and control genuinely occur outside the UK. Key points to note include: Management and control must be exercised from outside the UK. A majority of the trustees should be permanently resident outside the UK and possess suitable experience and expertise in the administration of trusts. The trust deed should stipulate that a majority of trustees are resident in the selected jurisdiction outside the UK......
These are compilations of cases, arranged by jurisdiction, addressing issues such as offshore trusts, offshore tax evasion, double taxation agreements, conflicts of laws in Private Client contexts and tax rules on residence status... Guernsey Case name and citation Pilatus ( PTC) Limited v RBC Trustees Limited [2025] GCA091 Summary The Guernsey Court of Appeal upheld an appeal against a former trustee, confirming that a trustee’s responsibilities are not confined to keeping a chose in action intact (in this instance, a trust-held option to reacquire SOIL, exercisable until February 2017). They also encompass prudent action to protect its value, including forestalling foreseeable harm to related non-trust assets where the trustee can practically intervene. In October 2015 the trustee resigned, as part of coordinated departures, without arranging successor directors for PIL and PFHL, allegedly enabling the other shareholder to assume control and erode the option’s worth when exercised in 2017....
ARCHIVED: This archived Practice note summarises the three main reliefs afforded to UK resident non-domiciled individuals receiving capital payments (ie payments subject to TCGA 1992, s 87 or Sch 4C) from offshore trusts, including rebasing elections, the exemption of pre-6 April 2008 capital payments and section 1(3) amounts and the remittance basis . As set out in the UK resident non-domiciliaries—tax planning Practice Note, individuals resident in the UK but not domiciled may opt for the remittance basis. Under that basis, UK taxation applies to UK-source income and gains, plus any overseas income and gains remitted to the UK. Foreign earnings and gains kept abroad fall outside the UK tax net. Before 6 April 2008, UK resident non-domiciled individuals were not within section 87 or Schedule 4C of the Taxation of Chargeable Gains Act 1992 ( TCGA 1992). In practice, this allowed a...
( OS) The OS is an officer of the Supreme Court, appointed by the Lord Chancellor. The OS’s team comprises seasoned solicitors who specialise in Court of Protection work, whose practical expertise supports the court, the protected party ( P), and any other participants in the case. The OS can, for example, advise the court about aspects of its powers or procedure, or liaise with others to clarify matters, propose options, and help the parties reach agreement where feasible. The OS acts for children and for people who lack capacity in legal proceedings, but only if no other suitable person or body is available to take on that role. The position exists to ensure P’s welfare, property, or status is properly protected. In Court of Protection property and affairs cases, this generally involves serving as litigation friend—often in statutory Will or gift...
This Practice Note offers an overview of the Organisation for Economic Co-operation and Development ( OECD)’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters ( MAATM), explaining its scope and operation. Under the MAATM, administrative assistance extends to: the exchange of information—covering automatic and spontaneous information-sharing the recovery of foreign tax claims For an introduction to the CRS, see Practice Note: Automatic exchange of information—the Common Reporting Standard: a summary. What is the history of the MAATM? First developed in 1988 by the OECD and the Council of Europe, the MAATM emerged as international trade barriers fell and capital became increasingly mobile, making a co-ordinated effort between states essential to counter tax avoidance and tax evasion at the international level. The Convention establishes a single legal basis for bilateral and multilateral co-operation and permits extensive forms of co-operation between competent authorities across a broad range of...
A court may order the payment of occupation rent where one beneficial co-owner moves out of a property and the other remains in residence, enjoying its use and advantages without sharing them during that period. Before the Trusts of Land and Appointment of Trustees Act 1996 ( TOLATA 1996), such matters were resolved by equitable doctrines labelled ‘equitable accounting’ or ‘equitable compensation’ by the courts. In Stack v Dowden, Baroness Hale explained that these equitable principles were superseded by TOLATA 1996, ss 12 and 13. Nonetheless, subsequent authorities still refer to those principles and pre- TOLATA 1996 case law; despite the shift to a statutory framework; and in Stack v Dowden itself, Baroness Hale indicated that the criteria in TOLATA 1996 should be applied rather than the old cases, though outcomes may often be the same in practice and frequently align. It is not necessary to prove an...
National Savings & Investments products National Savings & Investments ( NS& I) is an Executive Agency of the Chancellor of the Exchequer. Its website states NS& I ranks among the UK’s largest savings organisations, with more than 26 million customers and £100 billion invested. While best known for premium bonds, the organisation also provides a variety of savings and investment options to meet different needs, including savings certificates, income bonds and children’s bonds. All products come with 100% security because NS& I is backed by HM Treasury. NS& I products can be bought online, though new investors must supply proof of identity and address... Giving investment advice The standard health warning applies: practitioners cannot give investment advice unless authorised by the Financial Conduct Authority. It is acceptable to inform clients about tax-efficient investments in general, but unless authorised practitioners must not recommend any specific options based on the...
The Notaries Society has produced a helpful leaflet which sets out a short history and explains the work of the notaries profession, and which is available in English and in several foreign languages. History Of the three branches of the legal profession in England and Wales, the notaries profession is the most ancient, its roots lying in the civil institutions of classical Rome. Little is recorded in England and Wales before 1279, when Pope Nicholas III granted the Archbishop of Canterbury the faculty to appoint three notaries in any one year. During the reformation, the Ecclesiastical Licences Act 1533 ( ELA 1533) transferred to the Archbishop of Canterbury the authority to grant faculties to notaries. Statutory recognition first came with the Public Notaries Act 1801 ( PNA 1801), followed by the Public Notaries Act 1843 ( PNA 1843), the Courts and Legal Services Act 1990 and,...
ARCHIVED: This Practice Note gives an overview of the non-resident capital gains tax ( NRCGT) charge that applied to certain non- UK resident persons when they disposed of UK residential property on or after 6 April 2015 and before 6 April 2019. This note is archived and is no longer maintained. From 6 April 2019, changes to the taxation of gains realised by non- UK residents on UK immovable property took effect, as set out in section 13 and Schedule 1, Part 1 to the Finance Act 2019. For the position from 6 April 2019, see Practice Note: Non-residents and tax on chargeable gains from 6 April 2019—gains and UK immovable property. For disposals taking place on or after 6 April 2015 and before 6 April 2019, NRCGT applied where non- UK residents disposed of UK residential property. The rules covered: Non- UK...
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, delivers the repeal of the remittance basis and introduces a residence-based system with effect from 6 April 2025. FA 2025 also replaces domicile as the principal criterion for determining exposure to inheritance tax. Updates to the rules for determining excluded property status Abolition of the protected settlements status for offshore trusts Changes to overseas workday relief For details on these measures, 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. A non-reporting offshore fund is any offshore fund that does not have reporting fund status for a particular period of account. For what constitutes an offshore fund, see Practice Note: Tax and offshore...
Continuing Healthcare ( CHC) is offered by the NHS when a person’s primary requirement is for health care, assessed against several criteria as outlined below. The framework stems from the National Health Service Commissioning Board and Clinical Groups ( Responsibilities and Standing Rules) Regulations 2012, made under the National Health Service Act 2006, alongside legislative updates introduced by the Health and Care Act 2022. If you consider a decision has been handled incorrectly, knowing how to challenge it for your client is crucial, as it can significantly impact the cost of care. What is CHC? People with ongoing, complex health needs may qualify for free care arranged and funded entirely by the NHS when their principal need is health. The CHC framework decides whether an individual meets this criterion. If eligible, the NHS must meet all health and social care...
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, legislates to end the remittance basis of taxation and introduce a residence-based system from 6 April 2025. FA 2025 also removes domicile as the primary determinant of inheritance tax liability. Additional reforms adjust the rules for excluded property status, abolish the protected settlements status of offshore trusts, and modify 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. This Practice Note summarises the issues encountered by non- UK domiciliaries buying a UK home with mortgage finance. Borrowing to fund ownership has commonly been used as a planning technique for two principal purposes: to reduce the...
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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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