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This Practice Note outlines the law concerning criminal recklessness. The subjective test for recklessness Certain statutory and common law offences allow the prosecution to prove mens rea through ‘recklessness’. Put simply, recklessness is where the accused takes an unjustified risk that results in unlawful harm or damage. The House of Lords in R v G reaffirmed the subjective approach to recklessness. Before R v G, two distinct tests were used, depending on the offence charged: Subjective recklessness from R v Cunningham: the prosecution had to establish that the accused personally foresaw the risk. Objective recklessness from R v Caldwell: the prosecution only needed to show that the risk would have been obvious to a reasonable person, without proving the accused themselves foresaw it. In R v G, the House of Lords concluded that the objective test could operate unfairly where a defendant did not foresee the
This Practice Note examines the remedy of rescission, explaining when and in what manner a contract can be unwound (at common law, in equity and under statute) and thereby terminated and brought to an end. It covers the consequences and effects of rescission, the principal grounds for setting aside an agreement (misrepresentation, mistake, undue influence, duress, non‑disclosure, fiduciary misdealing and bribery) and the main obstacles to claiming rescission—affirmation, the intervention of third‑party rights and the impossibility of restitution. For further guidance on rescission in the context of misrepresentation, see Practice Note: Misrepresentation—rescission as a remedy. There are many ways in which a contract may reach its end; see: Terminating contracts—how and when a contract ends—overview for a brief and accessible summary, with links to the related further practical guidance, including Practice Note: Termination and expiry of contracts. For a table
What is a res judicata? A res judicata is a determination by a court or tribunal with jurisdiction over the cause of action and the parties, which finally disposes of the issues decided so they cannot be litigated again by those bound, save on appeal. Final judgments entered by default or by consent fall within this concept, whereas rulings on purely procedural points and any decision lacking finality do not. The doctrine’s aim is to bring litigation to an end and shield parties from being harassed by the same dispute twice. in personam—binds the parties and their privies in rem—binds all persons, privy or otherwise (ie a judgment binding the whole world) A party may rely on res judicata: as an estoppel to defeat an opponent’s claim or defence; and/or as the basis of their own claim or
The offence of causing grievous bodily harm with intent Wounding or causing grievous bodily harm (GBH) with intent can be tried solely in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861), the prosecution must establish that the defendant unlawfully and maliciously: wounded with the intention of causing GBH, or caused GBH with that intention, or wounded intending to resist or prevent the lawful arrest or detention of any person, or caused GBH intending to resist or prevent the lawful arrest or detention of any person ‘Unlawfully’ and ‘maliciously’ Unlawfully The wounding or causing of GBH must be unlawful. Such conduct may be lawful if used: in self-defence in defence of another in defence of property for the prevention of crime where the victim gave express or implied consent For further information on these defences, see below:
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This Practice Note examines the legal considerations surrounding ‘ambush marketing’ from an English law standpoint. The phrase ‘ambush marketing’ refers to promotional efforts by a non-sponsor that relate to a major sporting or other event. Within the UK, such activity is managed through a mix of legal mechanisms, including trade mark and copyright law, advertising codes, and legislation tailored to particular events. While some of the tools used domestically to deter ambush marketing can also be found elsewhere (for example, rights-holders for major events would typically have registered trade mark protection for the event name and logo across multiple territories), the legal framework varies significantly between jurisdictions. The toughest regimes are often seen in countries that have recently hosted a high-profile, global sporting event. What is ambush marketing? ‘ Ambush marketing’ is commonly understood as promotional activity by a non-sponsor that seeks to imply an...
An executor is the individual named in a valid Will or codicil to manage the testator’s estate and put the Will’s instructions into effect. An administrator is appointed by the court to deal with a deceased person’s property where the Will made no valid appointment of executors, the named executors are unable or unwilling to act, or there is no Will. The term personal representatives ( PRs) covers both executors and administrators. See Practice Note: Definition of a personal representative. Appointment of executors expressly by Will impliedly by the terms of the Will by a person authorised in the Will to appoint executors, who may appoint themselves through the chain of representation by the court Acceptance of office obtaining a grant of probate carrying out acts amounting to acceptance of office, eg releasing a debt owed to the...
Stop Press : Finance Act 2026 ( FA 2026) makes two changes to the non-resident capital gains tax rules. FA 2026, s 40 clarifies that, for TCGA 1992, Sch 1AA purposes-namely whether an asset derives at least 75% of its value from UK land and whether the disposer has a substantial indirect interest in UK land-every cell within a protected cell company ( PCC) is to be treated as a standalone company. This applies to disposals occurring on and after 26 November 2025. FA 2026, s 41 provides that where (i) a company or individual disposes of an asset deriving at least 75% of its value from UK land, (ii) the disposal has an ‘appropriate connection’ to a collective investment vehicle ( CIV) (as defined in TCGA 1992, Sch 5AAA, para 6), and (iii) the gain is exempt under a double taxation treaty, the company or...
This Practice Note examines the Economic Crime ( Transparency and Enforcement) Act 2022 ( EC( TE) A 2022) as it applies to property transactions. For a broader summary of EC( TE) A 2022, see Practice Note: Register of overseas entities that hold UK property-fundamentals. The provisions establishing a register of overseas entities and requiring their registration at Companies House commenced on 1 August 2022, while the land ownership and registration measures took effect on 5 September 2022. Additional regulations under EC( TE) A 2022-such as those defining an ‘exempt’ overseas entity-are still awaited. Overseas entities and qualifying estates Overseas entities that own a qualifying estate in land in England and Wales must observe EC( TE) A 2022. An overseas entity, for these purposes, is any non- UK body corporate, partnership or other entity that is a legal person under the law that governs it. This may...
It should be borne in mind that Brussels I (recast) may still be pertinent to proceedings issued on or after 1 January 2021, where they are connected to earlier proceedings begun before that date (see Articles 29 to 31 of Regulation ( EU) 1215/2012, Brussels I (recast)). Defining and identifying jurisdiction Jurisdiction denotes the authority of a court, for our purposes in England and Wales, to hear and decide a claim. It is separate from the governing law of the claim. The courts of England and Wales may have jurisdiction to hear a claim, but this does not invariably mean that the applicable law is English law. For guidance on the various regimes for determining the applicable law, see Practice Note: Choice of law in foreign accident claims. Jurisdiction concerns whether the claim can properly be brought in England and Wales. There are clear benefits for an...
A benevolent fund is an institution, including a body of trustees, that holds money on trust to alleviate poverty within a defined class of individuals. The connection between members of that class might be: a shared employer (as in Gibson) a common trade or profession membership of a particular members’ club (as in Re Young) an unincorporated association or friendly society (as in Re Buck) a common family member - the ‘poor relations’ cases (as in Re Compton) Most benevolent funds are registered charities. However, a benevolent fund will only be charitable, with all the associated advantages of charitable status (not least in relation to taxation), if it meets the requirements of the Charities Act 2011 ( CA 2011). Benevolent funds can be set up, and accumulate their assets, in a variety of ways, as...
This Practice Note outlines guidance on altering, terminating or renewing a guardianship for a missing person under the Guardianship ( Missing Persons) Act 2017 ( G( MP) A 2017). For details on applying to appoint a guardian under G( MP) A 2017, see Practice Note: Making an application to appoint a guardian to manage the property and financial affairs of a missing person. For guidance on working under a guardianship order, the powers and responsibilities of a guardian, and how the Office of the Public Guardian ( OPG) oversees guardians, see Practice Note: Acting as a guardian for a missing person. Amending a guardianship order While a guardianship order is in force, circumstances may arise showing its terms are no longer suitable. The court may modify the order if satisfied that: the individual whose property or financial affairs are subject to the order remains...
Meaning of solvent Rules governing payment of a deceased person’s debts, together with funeral and testamentary expenses, depend on whether the estate is solvent or insolvent. An estate is treated as solvent when its assets are enough to meet, in full, funeral, testamentary and administration expenses, plus all debts and liabilities. Whether legacies can be settled in full is immaterial when determining solvency. Where there is uncertainty about solvency, the personal representatives ( PRs) should consider applying the statutory hierarchy for insolvent estates in Schedule 6 to the Insolvency Act 1986, which prescribes the priority for paying the deceased’s debts and funeral and testamentary expenses. For guidance on that statutory order, see Practice Note: Payment of debts-insolvent estate. In a solvent estate, the rules for allocating debts and liabilities are contained in section 34 of the Administration of Estates Act 1925 ( AEA 1925). AEA 1925, Sch 1 Pt II...
ARCHIVED This archived practice note compiles material on fiscal developments across the 2021–22 tax year, beginning with the release of draft clauses for Finance Bill 2022 ( FB 2022) and running through to the Bill’s progression in parliament as the Finance Act 2022 ( FA 2022). It is not updated and is provided purely for background reference. For further details on the yearly Budget and Finance Bill cycle, see Practice Note: The Budget and Finance Bill process... Finance Act 2022 Finance Bill 2022 (formally the Finance ( No 2) Bill, as it was the second Finance Bill of the 2021–22 Parliamentary session, and also referred to as Finance Bill 2021–22) was issued on 4 November 2021. It received......
Personal representatives ( PRs) frequently encounter cross-border estates where the person who has died held assets overseas, was living outside the UK, had international ties (such as nationality, residence or domicile), or where beneficiaries are based abroad. PRs dealing with such matters need practical guidance on administering the estate of a foreign domiciliary who owned property in the UK, as well as the principal considerations when an English domiciliary’s estate contains assets situated overseas. This Practice Note explores the consequences for administering an estate where the deceased was domiciled outside the UK but held UK property. For additional guidance on estates that include foreign situs assets, see Practice Note: Administration of estates-foreign assets. Residence-based IHT regime Until 6 April 2025, an individual’s domicile determined, among other matters, the scope of their inheritance tax ( IHT) exposure. The Finance Act 2025 ( FA 2025) replaces...
ARCHIVED: This key case on charity litigation has been archived and is not maintained. The matter of HM Attorney General v Zedra Fiduciary Services provides a practical illustration of the following matters: the court’s method for interpreting the scope of a charitable trust the court’s preliminary review of various categories of schemes procedural matters pertinent to charity litigation of this kind See News Analysis, which includes a case summary: National debt fund worth £500m is held on charitable trusts ( Attorney General v Zedra Fiduciary Services). Key facts In 1928 a donor placed an initial £500,000, together with income and gains, to be retained on trust until such time as-whether alone or combined with other monies available for that end-the fund became adequate to clear the national debt of the UK. The prevailing view in 1928 was that the expense of the First World War should be met by...
Administration actions-personal representatives bringing and defending proceedings Q& As This Practice Note directs practitioners to Q& As and worked illustrations of the key principles engaged when personal representatives ( PRs) commence proceedings for the estate-such as pursuing sums due to the deceased-or when PRs resist claims issued against the estate. Such litigation may arise from acts or omissions of the deceased during their lifetime, for instance an asserted liability said to be owed by the deceased, or a damages claim founded on what the deceased did, or failed to do. Matters outside scope include beneficiary infighting, claims by disappointed beneficiaries against the estate, and allegations against PRs for not performing their duties correctly. For guidance on those topics, consult the following Overviews: Probate actions (probate claims), Family provision claims and Administration actions. Note that although fresh Q& As are incorporated into this Practice Note as they are...
The distinction between grants in common form and those in solemn form A common form proof of a Will arises where no one contests or questions its validity. The executor named in the Will, or, alternatively, a successor or the individual entitled to a grant of administration with the Will annexed, files the Will alongside form PA1P, setting out its contents, together with any necessary affidavits, at the district probate registry. A grant is then issued in that applicant’s name, notwithstanding the absence of any other interested parties. Accordingly, the registry processes the papers and issues the grant without input or intervention from any other interested parties. A grant of probate obtained in common form is recognised by every court in England and Wales as definitive proof of the executor’s title, and of the formal validity and contents of the Will-this applies equally to a grant of...
Probate actions Client guide This Precedent client guide gives an overview of probate disputes for a client or potential client. It explains what contentious probate means and the sorts of claims that might be pursued. It sets out practical points for the client to consider. Contentious probate-client guide Pre-action During the pre-action phase it is important to obtain information. It is usual to seek material from relevant health authorities and to ask for a copy of the Will file. Form 124–letter to general practitioner or local health authority incorporating a request for a report Probate actions- Larke v Nugus letter A letter of claim gives early notice of the claim and explains the basis on which it is brought. Letter of claim-probate action Letter of claim-proprietary estoppel claim Caveats and citations A caveat (also called a stop) is a written notice which a person who wishes to...
FORTHCOMING CHANGES to EIS and VCT financial limits and call for evidence on tax support for entrepreneurs: At Budget 2025, the government announced that the upfront income tax relief for individuals investing in a VCT will drop from 30% to 20%, while the EIS upfront income tax relief remains at 30%. It also outlined three measures covering both EIS and VCT: Raising the annual investment limits companies can secure under EIS and VCT from £5m to £10m, and from £10m to £20m for knowledge‑intensive companies ( KICs). Increasing the lifetime company risk finance investment cap from £12m to £24m, and from £20m to £40m for KICs. Lifting the gross assets threshold an investee must not exceed to £30m before shares are issued (from £15m), and to £35m thereafter (from £16m). These changes will be legislated in Finance Bill 2026 and take effect from 6 April...
FORTHCOMING CHANGE relating to penalty reform calls for evidence and behavioural penalties reform: At Budget 2025, the government released a summary of responses to the Spring Statement 2025 consultation on behavioural penalties reform, and confirmed plans to advance proposals to amend penalties for inaccuracies in tax returns and for failures to notify chargeability. That consultation was preceded by two calls for evidence: An initial call for evidence on ‘ The Tax Administration Framework: Supporting a 21st Century tax system’ issued on 23 March 2021, with a summary of responses published on 30 November 2021, and A second call for evidence on ‘ The Tax Administration Framework Review–enquiry and assessment powers, penalties, safeguards’, on 15 February 2024, followed by a summary of responses on 30 October 2024—this later call outlined potential options for penalty reform, including revisions to penalty suspension and escalation for continued or repeated...
FORTHCOMING CHANGE relating to penalty reform calls for evidence and behavioural penalties reform: At Budget 2025, the government released a summary of responses to the consultation opened at Spring Statement 2025 on behavioural penalties reform, and confirmed its intention to move forward with proposals to revise penalties for inaccuracies in tax returns and for failures to notify chargeability. This consultation built on two earlier calls for evidence: An initial call for evidence, ‘ The Tax Administration Framework: Supporting a 21st Century tax system’, issued on 23 March 2021, with a summary of responses published on 30 November 2021; and A second call for evidence, ‘ The Tax Administration Framework Review–enquiry and assessment powers, penalties, safeguards’, issued on 15 February 2024, followed by a summary of responses on 30 October 2024. This second exercise explored potential options for penalty reform, including reforms to penalty...
FORTHCOMING CHANGE relating to penalty reform calls for evidence and behavioural penalties reform At Budget 2025, the government released a summary of responses to the consultation launched at Spring Statement 2025 on reforming behavioural penalties, and confirmed its intention to proceed with proposals to revise penalties for inaccuracies in tax returns and for failures to notify chargeability. This consultation was preceded by two calls for evidence: an initial call for evidence on ‘ The Tax Administration Framework: Supporting a 21st Century tax system’ on 23 March 2021, with a summary of responses on 30 November 2021; and a second call for evidence on ‘ The Tax Administration Framework Review–enquiry and assessment powers, penalties, safeguards’, on 15 February 2024, followed by a summary of responses on 30 October 2024—this second call set out potential options for penalty reform, including changes to penalty...
FORTHCOMING CHANGE relating to penalty reform calls for evidence and behavioural penalties reform: At Budget 2025, the government published a detailed summary of responses to the consultation first unveiled at the Spring Statement 2025 concerning behavioural penalty reform, and confirmed its intention to move ahead with concrete proposals to amend penalties for errors in tax returns and for failures to notify chargeability. That consultation directly followed two earlier calls for evidence: an initial call for evidence on ‘ The Tax Administration Framework: Supporting a 21st Century tax system’ on 23 March 2021, with a published summary of responses on 30 November 2021; and a second call for evidence on ‘ The Tax Administration Framework Review – enquiry and assessment powers, penalties, safeguards’, on 15 February 2024, followed by a summary of responses on 30 October 2024 — this second exercise explored a range of...
FORTHCOMING CHANGE relating to penalty reform calls for evidence and behavioural penalties reform: At Budget 2025, the government released a summary of feedback to the consultation opened at Spring Statement 2025 on behavioural penalties reform, and confirmed its plan to move ahead with proposals to revise penalties for inaccuracies in tax returns and for failures to notify chargeability. This consultation was informed by two earlier calls for evidence: an initial call for evidence, ‘ The Tax Administration Framework: Supporting a 21st Century tax system’, published on 23 March 2021, followed by a summary of responses on 30 November 2021 a second call for evidence, ‘ The Tax Administration Framework Review – enquiry and assessment powers, penalties, safeguards’, issued on 15 February 2024, with a summary of responses on 30 October 2024; this phase set out potential penalty reforms, including changes 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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