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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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Context Community Infrastructure Levy The Community Infrastructure Levy ( CIL) is a developer contribution that local planning authorities—acting as charging authorities under Part 11 of the Planning Act 2008—may impose on development within their jurisdiction. For a summary of the CIL framework, refer to Practice Note: Community Infrastructure Levy ( CIL)—who administers CIL, when CIL is triggered, and when and by whom CIL must be paid. Once an authority chooses to levy CIL, it must bring forward a charging schedule that specifies the rates at which the charge will be applied. From the date that schedule is adopted, any planning permission granted, or treated as granted under general permitted development rights, becomes liable for CIL, save where one of several exemptions or reliefs is available. This Practice Note focuses solely on relief available to charities or for charitable purposes. For alternative reliefs and...
STOP PRESS/ FORTHCOMING CHANGES : The UK intends to transpose the OECD’s Cryptoasset Reporting Framework ( CARF) into domestic law from 1 January 2026. The enabling instrument is the Reporting Cryptoasset Service Providers ( Due Diligence and Reporting Requirements) Regulations 2025 ( SI 2025/744), which was presented to the House of Commons on 25 June 2025. On that date, HMRC released tax impact and information notes ( TIIN) on the measure. HMRC has also issued guidance covering reporting under CARF. In parallel, the government has brought forward legislation revising the domestic rules that give effect to the OECD’s Common Reporting Standard ( CRS) and the UK’s obligations under the Intergovernmental Agreement with the US for the implementation of the US Foreign Account Tax Compliance Act ( FATCA). The core legislation remains the International Tax Compliance Regulations 2015 ( SI 2015/878), with...
This Practice Note This Practice Note explains how information set out in a document, or a statement given by or on behalf of a person, can be relied upon where authenticity must be verified in a commercial setting. It outlines the principal ways to validate information and documents, indicates when statutory declarations, oaths, affirmations and affidavits are appropriate, how to check they have been properly prepared, and offers guidance for practitioners when employing these validation methods. It sets out the requirements for: Statutory declarations Oaths Affirmations Affidavits Formalities for administering statutory declarations, oaths, affirmations and affidavits Statutory declarations and affidavits out of jurisdiction For information on notaries, their purpose, steps required to notarise a document and the meaning of legalisation, see Practice Note: Notaries and notarisation. For guidance on certified copies, including what a certified copy is, when a...
Practice Note This Practice Note outlines the differing statutory meanings of cohabitation, for both same- and different-sex partners, alongside the Law Commission’s proposals on cohabitation and draft laws concerning cohabitants’ rights. It covers definitions applicable to relationships between same and different-sex couples as found in statute, and summarises legislative bills dealing with the rights of cohabitants. It also reviews calls to reform cohabitation law. Legislation employs multiple formulations for what constitutes cohabitation. Moreover, the Law Commission’s July 2007 report, Cohabitation—the financial consequences of relationship breakdown, suggested additional criteria to define cohabitation for intended legislation, which the government did not progress. The government has since confirmed an intention to consult on reform by spring 2026. See Practice Note: Case law definitions of cohabitation......
This Practice Note outlines guidance on clauses that may appear in a cohabitation contract or agreement, covering financial provision, property interests, arrangements for children and variation, and highlights terms that are likely to be unenforceable. When preparing a cohabitation contract, the usual contractual requirements should be observed. Depending on the nature of the parties’ assets, they should also consider entering a deed of trust at the same time—see Practice Note: General principles—cohabitation contracts. A Precedent letter for clients contemplating a cohabitation contract/agreement is available: Cohabitation agreements—client guide. See also Precedent: Cohabitation contract. Terms Although cohabitation contracts can be wide-ranging, provisions such as stipulating how much time the couple must spend together are unlikely to be enforceable (see Balfour v Balfour). Agreements drawn up overseas may reflect different priorities, yet the same enforceability issues will arise if a dispute is heard in this...
Cohabiting partners typically do not enjoy the same rights as a spouse or civil partner when their partner dies, regardless of relationship length or whether the couple are same- or opposite-sex. This Practice Note highlights how a cohabitant’s entitlements on a partner’s death differ from those of a spouse or civil partner in relation to tenancies, tax, intestacy, pensions, bereavement benefits and fatal accidents. See also Practice Notes: Family provision claims—the cohabitant and Family provision claims—practice and procedure. Tenancies A cohabitant, spouse or civil partner is equally able to succeed to: a protected agricultural occupancy under the Rent ( Agriculture) Act 1976 a regulated tenancy under the Rent Act 1977 an assured tenancy under the Housing Act 1988 a secure tenancy under the Housing Act 1985, which may carry conditions for pre-1 April 2012 tenancies See also Practice Note: Occupation of the family...
The cohabitant The Inheritance ( Provision for Family and Dependants) Act 1975 ( I( PFD) A 1975) allows a claim by someone who cohabited with the deceased, and applies to partners of the deceased whether opposite sex or same sex. To advance a claim, the applicant must demonstrate: that cohabitation continued throughout the two years immediately prior to the deceased’s death that they shared the same household as the deceased that they lived with the deceased as their husband or wife, or civil partner The court will consider the realities of relationships, including brief separations, for example due to employment requiring time away from the family home. Likewise, a period of active service in the armed forces will also not be held against the claimant. Accordingly, the requirement of living together right up to death is not always interpreted...
Charity trustees who are thinking about bringing or resisting legal proceedings must reflect on several matters arising from the duties they owe: as trustees; under charity law; and, where applicable, under company law. This Practice Note outlines points for charity trustees—whether CIOs, corporate bodies, trusts, membership organisations or otherwise—who are involved in, or considering, civil litigation. It does not deal with criminal proceedings, challenges to Charity Commission decisions, or the drafting and settling of schemes. General principles—charity trustee decision making Litigation is costly and carries risk. Any litigant, charitable or not, should: weigh potential downsides against likely gains. Downsides include representation costs, the danger of an adverse costs order, the time and effort absorbed by the process, and the risk of unfavourable publicity. Gains may include the value of relief sought from the court, stopping an adverse claim, or the negotiating leverage that a strong claim or...
FORTHCOMING CHANGE: Royal Assent for the Charities Act 2022 ( CA 2022) was granted on 24 February 2022, and, as set out in the Charities Act 2022: implementation plan, its provisions are scheduled to take effect in three defined groups over three phases, namely as follows: on 31 October 2022, on 14 June 2023, and in ‘early 2024’. For an overview of the CA 2022 provisions brought into force so far, see: Charities Act 2022: information about the changes being introduced. The Act gives effect to most of the recommendations in the Law Commission’s 2017 report, ‘ Technical Issues in Charity Law’. For a summary (as at 9 April 2021) of those recommendations that have been accepted by government, see News Analysis: Government response to Law Commission report ‘ Technical Issues in Charity Law’. Matters most relevant to this Practice Note concern reforms on...
Those serving on a charity’s governing body hold responsibility for the general management and control of the charity’s administration. They are most commonly referred to as ‘charity trustees’, though they may equally also be described as trustees, directors, board members, governors, or committee members. Whatever title is used within the charity, a charity trustee’s duties are broadly the same overall. The precise legal position, however, varies in law depending on whether the charity is incorporated or unincorporated. Trustees hold, and must accept, ultimate responsibility for directing a charity’s affairs, and for ensuring it remains solvent, well run, and delivering charitable outcomes for the benefit of the public for which it has been established. The duty of care Section 1 of the Trustee Act 2000 ( Tr A 2000, s 1) sets out a statutory duty of care that applies to trustees of...
Under the Charities Act 2011 ( CA 2011), a charity in English law is an institution established solely for charitable purposes and subject to the jurisdiction of the High Court of England and Wales. The Act outlines categories of charitable purpose and imposes an overriding requirement that any purpose must be for the public benefit. The meaning of public benefit is developed by case law, with official guidance issued by the Charity Commission for England and Wales. A more recent influence on whether an institution will be treated as a charity is the Equality Act 2010 ( Eq A 2010). Charities must comply with Eq A 2010, which includes narrow exceptions concerning the eligibility of beneficiaries; this may affect how a charity defines and presents its objects. There are also provisions on the definition of a charity and charitable purposes for the law of...
Definitions of charity and charitable trust A charity is an institution established solely for charitable purposes and subject to the High Court’s charity jurisdiction. A charitable purpose falls within section 3(1) of the Charities Act 2011 and is for the public benefit. Charity trustees are those with overall control and management. Trusts are the provisions that establish and regulate a charity’s purposes and administration, whether or not they take effect as a trust. A charity relates to the legal persons; a charitable trust to the wholly charitable objects for which property is held, whether or not a charity exists. Charitable purposes must also be for the public benefit. The Charity Commission must issue guidance, and trustees must have regard to it, showing awareness, consideration in relevant decisions, and sound reasons for any departure. Benefits must produce demonstrable impact on the community or a...
What reliefs and exemptions are available? The core charge to the annual tax on enveloped dwellings ( ATED) is set out in Practice Note: ATED—the basics. A selection of ATED reliefs and exemptions is available; these are highlighted below and explored in greater detail in this Practice Note. The reliefs most frequently encountered in practice cover: property rental businesses property developers property traders financial institutions acquiring dwellings in the course of lending Additional ATED reliefs arise in defined situations and are likewise summarised below. There is also an interim relief intended to ease taxpayers’ cash flow. Interim relief operates as a process for claiming ATED reliefs, rather than constituting a relief from ATED in its own right......
The family home represents a significant asset for any individual. Key considerations include: how it ought to be owned; the applicable tax treatment; which estate planning avenues are available and their tax consequences. Co-ownership For many married couples, civil partners or cohabitees, the family property is typically the most valuable holding. As a rule, co-ownership should be weighed up unless there are particular reasons—personal or tax driven—for placing the title solely in one person’s name. In law, co-owners always hold the legal estate as joint tenants, so HM Land Registry records the legal title jointly. Nevertheless, the beneficial or equitable interests may take the form of either a joint tenancy or a tenancy in common. Joint tenancy A valid joint tenancy requires the presence of four ‘unities’: unity of title; unity of time (the joint tenancy must begin and end on the same date for all...
Traditionally, parties have tended to pursue litigation instead of opting for the less adversarial avenues of alternative dispute resolution ( ADR). A trust, which imposes binding equitable duties on trustees that beneficiaries can enforce, is founded upon a fundamentally personal connection. When conflict arises, that personal bond can come under scrutiny for multiple reasons, including arguments over the trust’s validity or allegations of poor administration by the trustees. Clashes between trustees and beneficiaries can be distressing and often cast a shadow over any prospect of a constructive relationship going forward. While some matters can only be settled through the courts, judges generally anticipate that the parties will first attempt to settle their differences by alternative methods. In contentious estate issues, as with many trust quarrels, there is commonly a personal link between the individuals and psychological elements at play, such as the impact of the...
ARCHIVED This Practice Note consolidates material covering fiscal developments across the 2019–20 tax year, beginning with the publication of draft clauses for the Finance Bill 2019–20, continuing to the 2020 Budget (postponed from 2019), and culminating in the anticipated enactment of the Finance Act 2020 ( FA 2020). Because of the general election on 12 December 2019, the Budget did not take place in autumn 2019 as expected under the usual parliamentary schedule......
ARCHIVED This Practice Note consolidates authoritative commentary on the principal milestones of the 2017–18 tax year. For an in-depth account of the yearly Budget and Finance Bill procedures, covering the steps involved in enacting a Finance Act, please refer to Practice Note: The Budget and Finance Bill process......
This note outlines how a Limited Liability Partnership ( LLP) may enter administration and identifies the scope of the administrator’s powers. This Practice Note does not extend to Limited Partnerships (see Practice Note: Limited partnership insolvency). Applicable legislation The Limited Liability Partnerships Act 2000 ( LLPA 2000) established LLPs and should be read together with the Limited Liability Partnerships Regulations 2001 ( LLPR 2001), SI 2001/1090. Under LLPR 2001, the Insolvency Act 1986 ( IA 1986) and Insolvency ( England and Wales) Rules 2016 ( IR 2016), SI 2016/1024, are applied to LLPs. The Limited Liability Partnership ( Amendment) Regulations 2005, SI 2005/1989, introduced the current administration regime for LLPs. Accordingly, IA 1986, Sch B1 applies to LLPs. The Statements of Insolvency Practice ( SIPs) also apply to LLPs (see Practice Note: Statements of Insolvency Practice—a quick guide for further information on...
Cohabitants and other co-owners or co-occupiers of property Cohabitants and other co-owners or co-occupiers of property frequently neglect to set out the precise scope of their respective beneficial stakes in the shared home. As a consequence, significant uncertainty can arise if, for example, the relationship later ends, or a bankruptcy trustee or a creditor of one party seeks to realise that individual’s supposed portion of the property. Typical scenarios in which the parties’ beneficial interests are not adequately articulated arise where: the home stands in joint names without any express declaration of trust as regards the beneficial shares title is in only one name (again on the basis there is no declaration of trust saying it is held on trust for that person and the cohabitant/co‑occupier and specifying their respective proportions) This Practice Note addresses the second of those...
Most common types of trusts Under Cayman Islands trust laws, a range of trusts can be established, including: Discretionary trusts STAR trusts Life interest trusts Fixed interest trusts Charitable trusts Exempted Trusts Each of these trusts is outlined in more detail below. Discretionary trusts A discretionary trust usually delivers the highest degree of flexibility. It is the most commonly adopted format and is often the most effective arrangement for both the settlor and the beneficiaries. The trustee is granted extensive discretion over the timing, scale, and recipients of distributions from both income and capital. This structure is advantageous where, at the point the trust is created, the future circumstances of beneficiaries cannot be clearly defined and are expected to shift over time. Beneficiaries are not treated as holding any specific legal entitlement to a particular share of the trust fund, but instead have only the right to be considered when the trustee...
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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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