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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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ARCHIVED : This Practice Note has been archived and will not be maintained . This note consolidates material on fiscal milestones across the 2023–24 tax year, beginning with the Spring Budget on 15 March 2023 and running to the anticipated passage through Parliament of Finance Act ( No 2) 2023. For details on the Autumn Finance Bill 2022, which became Finance Act 2023 ( FA 2023) on 10 January 2023, see: 2022–23— Spring Statement, Budget and Finance Bill— Private Client analysis [ ARCHIVED]. For updates on the Parliamentary progress of the Autumn Finance Bill 2022 and the Spring Finance Bill 2023 and their principal measures, see: Tax— Finance Bills 2022–23 tracker. For background on the annual Budget and Finance Bill cycle, see Practice Note: The Budget and Finance Bill process. Finance ( No 2) Act 2024 (previously Finance ( No 2) Bill 2024, also...
ARCHIVED: This Practice Note is archived and is no longer maintained. It charted the progress of UK primary legislation introduced as part of the legislative preparations for the UK’s exit from the EU during the 2017–19 Parliament. Following the prorogation of the 2017–19 Parliament on 8 October 2019, the Brexit Bills moving through Parliament that had not yet secured Royal Assent fell, namely: Agriculture Bill Financial Services ( Implementation of Legislation) Bill [ HL] Fisheries Bill Immigration and Social Security Co-ordination ( EU Withdrawal) Bill Trade Bill For further reading, see: Brexit Bulletin—key Bills fall away on prorogation of Parliament, LNB News 09/10/2019 64......
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which secured Royal Assent on 20 March 2025, brings in legislation to abolish the remittance basis of taxation and introduce a residence-based system, starting on 6 April 2025. FA 2025 likewise removes domicile as the principal criterion for determining exposure to inheritance tax. Additional revisions cover changes to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and updates to overseas workday relief. This document has been archived and is no longer maintained. 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. Please select the link below to download the training...
ARCHIVED: This tracker is archived and no longer updated. For an overview of Court of Protection cases from 2025 onwards, see: Court of Protection—table of cases. P, Re ( Property & Affairs Deputyship: Jurisdiction) [2024] EWCOP 77 ( T2) Court of Protection determines it has jurisdiction to consider whether P’s mother should continue as property and affairs deputy The proceedings related to P, an adult who sustained a brain injury in an accident and had a substantial personal injury claim. His mother had been appointed by the Court of Protection as his property and affairs deputy, and the present decision addressed an application seeking to revoke that appointment. The litigation had been protracted. Earlier, the court permitted ‘closed material’ to be withheld from P’s parents to facilitate capacity assessments; for a summary of that ruling, see here. Despite that step, neither the Official...
In most cases, the trust deed contains provisions for naming successor trustees (see Practice Note: Trustees—appointment of trustees), though this is not invariably so. At times, judicial involvement becomes necessary. This, however, is not universal, and exceptional situations may require the court’s supervision to secure an appointment. Appointment by the court If appointing trustees without the court’s help is found to be inexpedient, difficult, or impracticable, an application can be brought to appoint a trustee either in substitution for, or alongside, an existing office-holder. The statutory jurisdiction to appoint fresh trustees is broadly framed, and in effect permits the court to remove or discharge a trustee by naming a replacement. Ordinarily, a trustee will not be discharged unless another is appointed in their stead. In deciding, the court focuses solely on preserving the trust estate and promoting the...
Original trustees Trustees are ordinarily designated by the document that establishes the trust. That instrument should also allow for any further appointments that might be required whilst the trust continues over time. The Trustee Act 1925 ( TA 1925) contains provisions for making additional appointments, though its operation can be expressly excluded by the terms of the instrument. The settlor will typically identify those they wish to serve as trustees and, where the settlement is created during the settlor’s lifetime, the trustees will usually be parties to the trust deed itself. If the settlor simply states an intention to hold some of their property on trust going forwards, they will act as the sole trustee. Alternatively, they may choose to appoint additional trustees and take the necessary steps to vest the property jointly in themselves and their co-trustees. Where a trust arises under a Will, it is...
This Practice Note This Practice Note was prepared by Anne Redston, Barrister. It expresses her personal views; she is not authorised to speak for the Tribunals Service or the judiciary. Before you read this Practice Note, you should read Practice Note: Appealing an HMRC decision. You are also encouraged to consider whether an HMRC review is appropriate; see Practice Note: HMRC review of a decision. The Note highlights the main matters to raise with your client when deciding whether to pursue an appeal to the First-tier Tax Tribunal ( FTT). It addresses: payment of the tax that is in dispute the merits and prospects of the case matters concerning privacy and confidentiality You should also reflect on the likely costs position. Further guidance on costs can be found in Practice Note: Costs in the First-tier Tax Tribunal ( FTT). This Practice Note, and the related Notes on appeals to the FTT,...
What is the annual tax on enveloped dwellings? The annual tax on enveloped dwellings ( ATED) was brought in as part of a wider set of rules intended to reduce the appeal of holding high-value UK homes indirectly, for example through a company, so as to avoid or lessen liabilities such as stamp duty land tax ( SDLT) on a later disposal of the property, and thereby discourage such arrangements. It forms part of an anti-avoidance package. Further measures within this anti-avoidance suite for high-value UK residential property, introduced alongside ATED, include: the single higher SDLT rate on purchases of high-value UK residential property by non-natural persons ( NNPs) (for further details, see Practice Notes: Rates of SDLT and Single higher rate of SDLT for high-value residential property transactions), and prior to 6 April 2019, a capital gains tax ( CGT) charge on...
The core ATED charge is outlined in Practice Note: ATED—the basics. That Practice Note summarises how ATED is administered and the actions taxpayers must take in relation to paying ATED. It uses terminology and concepts drawn from the ATED legislation, with fuller explanations given in Practice Note: ATED—the basics— General defined terms. ATED is a self‑assessed tax, placing responsibility on the chargeable person (as defined for ATED) to decide whether a property interest is in scope and to file the appropriate returns, together with payment of any ATED due to HMRC, within the relevant time limits. What returns need to be submitted to HMRC? ATED return Where the ATED conditions are met, the chargeable person must submit an ATED return to HMRC. For guidance on completing an ATED return, see below: Completing an ATED return. HMRC has no statutory duty to issue a notice to a...
Amendments to a Will A testator who has already prepared a Will might later decide to change it, whether ahead of signing or afterwards. In many situations, the wiser option is to produce a new Will, or to add a codicil, setting out the change in clear, precise terms, thereby avoiding ambiguity. Where an alteration is proposed after execution, it must comply with section 21 of the Wills Act 1837 ( WA 1837). That provision, in summary, makes any obliteration, interlineation, or other change made post-execution ineffective, except to the extent that the earlier words or effect are not apparent, unless the alteration is executed in the same way as the Will itself. Nevertheless, the Will, treating the alteration as part of it, will be deemed duly executed if the testator’s signature, together with the witnesses’ subscription, appears in the margin or in some other part of the...
Charities and data protection It is plain that the details charities hold about donors and would-be donors are crucial, particularly for marketing purposes. They will likewise be required to maintain certain records on their employees and voluntary workers. As contemporary legislation now shapes how this data is kept and shared, charities must keep sight of their legal obligations in this area. Data protection is a broad area, but organisations in the sector should understand: the Data Protection Act 2018 ( DPA 2018) the Retained Regulation ( EU) 2016/679 ( UK GDPR) Privacy and Electronic Communications ( EC Directive) Regulations 2003, SI 2003/2426 The UK GDPR framework replaced the earlier regime under the General Data Protection Regulation, Regulation ( EU) 2016/679 ( EU GDPR), after Brexit. The DPA 2018 was first introduced mainly to give effect to aspects of the EU GDPR and EU rules on law...
Part of the deputy’s responsibility One duty of a deputy is to ensure P receives every state benefit they are entitled to. The OPG Deputy Standards, published in February 2023, set out actions a deputy should take on P’s behalf. Under Standard 4(a), a deputy must submit claims for any benefits P qualifies for within three months of the deputyship order being received. The deputy should also review P’s benefits at least once a year. The main benefits for which P is most likely to be eligible are considered in detail below. Although some state benefits are means-tested, if P’s resources stem from a personal injury damages award, and are managed by a deputy or trustees within a personal injury trust, those funds are ring-fenced and therefore cannot be counted in the assessment. Both the capital and any income produced by those funds should be...
At present, several legal forms suit a charitable body, with the principal options being: a trust an unincorporated association a company limited by guarantee a charitable incorporated organisation Other possibilities include: a company incorporated by Royal Charter a statutory corporation a company limited by shares an industrial and provident association a friendly society community interest company Over time, the newer charitable incorporated organisation ( CIO), created by Part 11 of the Charities Act 2006 ( CA 2006), is expected to supplant the company limited by guarantee as a preferred route, as it shares that model’s benefits yet falls solely under the Charity Commission ( CC). When selecting a structure for the charity, the CC provides a useful guide: Charity types: how to choose a structure. Incorporated v unincorporated It should be understood that incorporated and unincorporated bodies differ in important ways, and recognising these distinctions is essential when choosing an appropriate structure for the charity...
French Forced Heirship ( Réserve héréditaire) The concept of Forced Heirship under French Law Forced heirship (réserve héréditaire) is a doctrine particular to French law. It identifies the compulsory share of an estate that the law preserves for certain heirs, termed héritiers réservataires. If the deceased had children, only the children qualify as forced heirs, regardless of marital status. Where the deceased was married with no children, the surviving spouse becomes a forced heir. Other forms of union, including civil partnerships such as a pacte civil de solidarité ( PACS), do not confer automatic succession rights. The remainder once the forced shares have been set aside is the quotité disponible. This part can be freely left by will or transferred by a gift made during lifetime to any person, whether related to the deceased or not. Contrast with English Law English law is founded on the principle of...
Elderly clients often approach their professional advisers for guidance on passing their home to family members, either outright, or so that they divest ownership yet continue to live there. The former route is comparatively straightforward but frequently unwise, whereas the latter can spawn numerous complications. Interests in land encompass freehold and leasehold holdings. Leasehold is typically taken to refer to a long lease that resembles full freehold control in day‑to‑day terms. That said, clients may on occasion wish to hand on different forms of shorter tenancy as well. A home is usually the client’s most significant possession, both financially and emotionally. In certain situations, owning property can undermine claims to benefits the client believes ought to be available; conversely, ownership may be central to the client’s ongoing independence. Undeniably, anxiety about potential future care drives many older clients to try to keep the...
Statutory framework for advertisement control In England and Wales, advertisement control forms an integral element of the wider development control regime. The system is governed by the Town and Country Planning Act 1990 ( TCPA 1990). In England, this is supplemented by the Town and Country Planning ( Control of Advertisements) ( England) Regulations 2007, SI 2007/783 (the English Regulations), and in Wales by the Town and Country Planning ( Control of Advertisements) Regulations 1992, SI 1992/666 (the Welsh Regulations). What is an 'advertisement'? The system applies to a very wide spectrum of advertising material. Under TCPA 1990, s 336, an advertisement includes any word, letter, model, sign, placard, board, notice, awning, blind, device or representation, whether illuminated or not, that is in the nature of, and used wholly or partly for the purposes of, advertisement, announcement or direction. It further includes any hoarding or similar...
Practice Note On 31 January 2018, the Scottish Government opened a consultation on potential reform of the . This was followed by the Scottish Mental Health Law Review, issued in September 2022. In July 2024, the Scottish Government released proposals for an Adults with Incapacity Amendment Act (see here), which remain out for consultation. It is also consulting on a draft Learning Disabilities, Autism and Neurodivergence Bill (see: here). The Scottish Government has signalled that broader reform of the Adults with Incapacity regime will be explored within a Work Programme running to 2030. No fresh legislation is anticipated before the Scottish Parliament is dissolved in May 2026. This Practice Note considers the ( AI( S) A 2000), the statute that sets the framework for safeguarding welfare and managing finances for people in Scotland aged over 16 who lack capacity due to mental...
When a person not domiciled in Jersey dies leaving assets in Jersey worth more than £30,000, the asset‑holder is under a legal duty to seek a Jersey Grant of Representation and to receive it before any release of those assets. If the deceased left a Will, this will be a Grant of Probate; if there was no Will, it will be a Grant of Letters of Administration. The Royal Court of Jersey issues the Grant, and it must be produced to the asset‑holder prior to any distribution. Under Article 19(1) of the Probate ( Jersey) Law 1998—subject to Articles 19A to 19E and any other enactment—the production of a grant is required to establish the right to recover or receive any part of a deceased person’s movable estate located in Jersey. The Jersey Grant confirms who may lawfully receive the Jersey assets and...
ARCHIVED: This Practice Note has been archived and is not maintained. An accumulation and maintenance ( A& M) settlement was a specific form of non‑interest in possession ( IIP) trust created to make provision for children and young adults until they reached 25. From 1975 to 2006, A& M settlements benefited from favourable inheritance tax ( IHT) treatment. That preferential position ended as part of the wide‑ranging reforms to the taxation of trusts introduced by the Finance Act 2006 ( FA 2006) (see Practice Note: Finance Act 2006 changes to trust taxation [ Archived]). At the same time, transitional provisions were put in place for A& M settlements made before 22 March 2006, permitting a degree of restructuring before 6 April 2008. This Practice Note considers the taxation of A& M trusts, both historically and under the post‑22 March 2006 rules. Although new A& M...
Three types of academy A large share of state-funded secondary schools in England now operate as academies. The Department for Education ( Df E) routinely releases a spreadsheet setting out the overall number of academies, with information on schools that have converted or are in the process of doing so. There are no academies in Wales. Although the Academies Act 2010 ( Ac A 2010) extends to Wales, the provisions for establishing and funding new academies apply solely in England. The statutory definition of an academy school appears in Ac A 2010, s 1A. In legal terms, academy schools are treated as independent schools, but their independence is from the local authority in whose area they sit, not from the state. a ‘special academy’ where it is arranged to provide special educational provision for pupils with special educational needs an...
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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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