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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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What is capital gains tax? When an individual sells or otherwise disposes of an asset and realises a profit that is capital in character, and which is not charged to income tax nor taxed elsewhere, a chargeable capital gain may arise. Whether a CGT charge applies is shaped by a number of conditions: the asset, the nature of the disposal, and the person making that disposal must each be of a type that can fall within CGT the disposal consideration for the asset must be identified and assessed correctly for CGT purposes the calculation of consideration minus allowable costs must deliver a positive figure, i.e. a gain (see Practice Note: CGT—how to calculate a capital gain) a relevant exemption or relief could apply to reduce or remove the charge there may be allowable losses available to set off against the gain In the UK, a distinction is drawn between sales...
FORTHCOMING CHANGE relating to call for evidence on tax support for entrepreneurs: At Budget 2025, the government issued a call for evidence (deadline: 28 February 2026) examining how existing tax incentive programmes function and exploring ways to bolster support for entrepreneurs. It reviews the impact of current reliefs and potential avenues for additional assistance to entrepreneurs within the tax system. The exercise concentrates in part on the venture capital schemes and on enterprise management incentives. It also considers investors’ relief and, in particular, invites views on how the tax framework can facilitate reinvestment by successful entrepreneurs, including the purpose and effectiveness of business asset disposal relief. Business asset disposal relief ( BADR), previously known as entrepreneurs’ relief for tax years before 2020–21, is a capital gains tax ( CGT) relief intended to encourage people to found and grow their own...
FORTHCOMING CHANGES At Budget 2025, the government announced measures to be legislated in Finance Bill 2026: A reduction in the writing‑down allowance rate for main pool plant and machinery from 18% to 14%, effective from 1 April 2026 for corporation tax and 6 April 2026 for income tax—affecting companies and unincorporated businesses with main rate expenditure that does not qualify for, or predates, first‑year allowances such as the super‑deduction and full expensing. A new 40% first‑year allowance for qualifying main rate expenditure incurred from 1 January 2026, with fewer restrictions than other FYAs—primarily assisting spend not otherwise covered by the £1m annual investment allowance or existing FYAs (including full expensing). It applies to all businesses and includes assets used for leasing (excluding overseas leasing), while expenditure on cars and second‑hand assets is excluded. An extension of the 100% green...
FORTHCOMING CHANGES: At Budget 2025, the government outlined measures to be enacted via Finance Bill 2026: A reduction in the writing-down allowance rate for main pool plant and machinery from 18% to 14%, taking effect on 1 April 2026 for corporation tax and 6 April 2026 for income tax—affecting both companies and unincorporated businesses with main rate pools, including spend that does not qualify for, or predates, FYAs such as the super-deduction and full expensing. A new 40% first-year allowance for qualifying main rate expenditure incurred from 1 January 2026, with fewer limitations than other FYAs—principally advantageous where the £1m AIA or existing FYAs (such as full expensing) are not available. It will apply to all businesses and include assets used for leasing (excluding overseas leasing); cars and second-hand assets are excluded. An extension of the 100% green...
Today, corporate openness is regarded as a vital pillar of any approach to reduce or eradicate corruption, tax evasion, terrorist funding and money laundering. The government has observed that offshore corporate vehicles used to mask the real owners of UK property have drawn those wishing to conceal illicit funds and cleanse the proceeds of crime. From 2004 to 2014, more than £180m of UK property was examined as suspected proceeds of corruption. Enhancing transparency over property ownership will ease the work of enforcement agencies and discourage criminals and the corrupt from opting for the UK to hide or launder their money. Registration of an overseas company opening an ‘establishment’ in the UK Note that an overseas company must be registered at Companies House if it opens an ‘establishment’ in the UK. An establishment is a branch within the meaning of the Eleventh Company Law...
Trustees are obliged to administer the trust fund, in respect of both income and capital, until the beneficiary attains the vesting age. Note that on 27 February 2023 the Marriage and Civil Partnership ( Minimum Age) Act 2022 came into force, meaning that on or after that date a person is not permitted to marry or enter a civil partnership under 18 in England and Wales. See News Analysis: Marriage and Civil Partnership ( Minimum Age) Act 2022—implications for trusts. Statutory power or express power The power of advancement may arise by statute under section 32 of the Trustee Act 1925 ( TA 1925), or by an express clause contained in the trust instrument. This is a fiduciary and dispositive power that enables a trustee to bring forward (advance) a beneficiary’s entitlement under the trust. TA 1925, s 32 will generally be implied into every trust as...
General investment power The authority trustees hold to manage a trust effectively originates in statute, chiefly the Trustee Act 1925 ( TA 1925) and the Trustee Act 2000 ( Tr A 2000), and is supplemented by the terms of the trust instrument, save for the following: trustees of occupational pension schemes authorised unit trusts charitable common investment schemes Before Tr A 2000, where no express powers were granted, trustees were required to operate under the Trustee Investments Act 1961 ( TIA 1961). Most of TIA 1961 was later repealed by Tr A 2000, which took effect on 1 February 2001. TIA 1961 imposed tight constraints—for example, trustees were limited to specified “authorised” investments—and, as a result, trust instruments commonly broadened the statutory powers so trustees could invest in any suitable form of investment as though they were absolute owners. Under s 3 of Tr A...
The self-dealing rule The self-dealing rule is related to, yet separate from, the fair dealing rule and the genuine transaction rule. Authority suggests that, properly understood, these rules do not form part of a trustee’s duties or discretions; instead, they function as constraints that bar a trustee from acting in particular ways. This characterisation carries significant implications for the limitation of proceedings that beneficiaries may bring against trustees, influencing how claims can ultimately be pursued......
General law The original trust fund For a trust to operate, some identifiable property must be held on its terms. At establishment, the initial fund can comprise money, other assets, or a blend of both. Once property is transferred, the trustee assumes an ongoing obligation to safeguard it, commencing with gathering in the assets on taking office and concluding with the ultimate distribution to those entitled. From the beginning, trustees should familiarise themselves with the instrument and the condition of the property they are to administer, ensure appropriate investment of funds, and confirm that all securities and chattels are properly held in safe custody. Trustees must consider whether they are authorised to retain the original trust fund as constituted and, if so, whether in practice they ought to do so. In most inter vivos trusts prepared by competent...
Registration of land as a town or village green ( TVG) Registering land as a town or village green ( TVG) can block development and severely limit its use. Even where applications to register a TVG fail, they can create delay and uncertainty for delivery. Aware of these effects, the government has introduced limits on TVG applications where planning permission is sought for development, or where the land is allocated in development plans. While these measures support developers, landowners and promoters must still treat the risk of TVG registration with care. Objectors also frequently deploy other or alternative tactics to hinder schemes. This Practice Note offers guidance to property buyers and developers on TVGs. It covers: the criteria for registering land as a TVG the consequences of TVG registration how objectors use applications to block, discourage or delay schemes the...
This Practice Note This Practice Note considers changes to the register of town and village greens ( TVGs) through correction, rectification and deregistration across England and Wales, covering both pioneer and non‑pioneer areas. It also refers to commons where the position mirrors that for TVGs or is otherwise pertinent. However, it remains important to identify where material distinctions exist between village greens and commons... For guidance on: the meaning of a TVG and the statutory tests for registration, see Practice Note: What is a town or village green? the procedural steps for submitting an application to register a TVG, see Practice Note: Town and village greens—making an application to register a TVG the effect of TVGs on development proposals, see Practice Note: Town or village greens—property development the creation and registration of common land, see Practice Note: Creation and...
Introduction This Practice Note examines how dwellings (often called 'tied cottages') provided to agricultural workers as part of their employment terms are regulated under the Rent ( Agriculture) Act 1976 ( R( A) A 1976) as a 'protected occupancy', or the Housing Act 1988 ( HA 1988) as an 'assured agricultural occupancy', or the Renting Homes ( Wales) Act 2016 ( RH( W) A 2016) as an 'occupation contract'. It also considers the effect and implications of the Renters’ Rights Act 2025 ( RRA 2025) on those lettings. Non-tied accommodation (ie lettings of farm houses and other dwellings on agricultural land) will generally be subject, as appropriate, to the provisions and requirements of the Rent Act 1977 ( RA 1977), HA 1988, or RH( W) A 2016. Lettings under the Agricultural Holdings Act 1986 or the Agricultural Tenancies Act 1995 that include...
This Practice Note addresses: what is meant by third party security? when third party security is commonly granted? drafting considerations when taking third party security whether third party security constitutes a guarantee the risks of third party security being considered voidable corporate benefit and directors' duties, and undue influence What is meant by third party security? Third party security describes security granted to support another person or entity’s obligations. It is frequently taken in commercial transactions alongside security from the borrower over its own assets, giving the lender(s) additional credit support. It is commonly granted in commercial transactions to bolster lenders’ overall credit support available to them. It can be provided: with a guarantee, securing the provider’s own liability under that guarantee and the borrower’s, and potentially other guarantors’, obligations; or as security for the borrower’s debt only In the latter case, the security provider assumes no personal liability for the obligations of the other person or...
A commonhold scheme can be terminated by: an application made within the transitional period a voluntary winding up approved by the commonhold’s unit-holders a compulsory Court-ordered winding up where the commonhold association is insolvent, or an order of the Court under section 55 of the Commonhold and Leasehold Reform Act 2002 ( CLRA 2002) Application during the transitional period Once the development site has been registered as commonhold land, a ‘transitional period’ follows, during which the development proceeds as intended and is implemented. In this interval, the freeholder may rethink their position and revoke the registration if they so choose... Voluntary winding-up Unit-holders can decide collectively to end the commonhold (for example, where the building is older and members choose to sell to a developer and apportion the proceeds between themselves), bringing matters to a close by mutual...
Under the Landlord and Tenant Act 1927 ( LTA 1927), tenants of particular holdings may issue a notice confirming they plan to make identified improvements to the premises. This Practice Note explains the steps to follow and how the court decides what amounts to a tenant’s improvement in this context. It further addresses a landlord’s choice to undertake the works itself and the landlord’s duty to compensate in respect of an improvement. It does not address the transformation of a qualified alterations covenant into a fully qualified covenant (for improvements) under LTA 1927, s 19(2). For that topic, see Practice Notes: Landlord’s consent to alterations and Negotiation guide—alterations clause—commercial leases. Tenants’ entitlement to serve notice Subject to limited exceptions, a tenant using all or part of its premises for the purposes of a trade or business (including a profession) is entitled to serve notice of its...
Introduction This playbook sets out guidance on negotiating a forfeiture (right of re-entry) clause for leases of parts within larger buildings, for example an office block or shopping centre (or similar retail setting), with the aim of securing tenant-favourable outcomes (‘tenant-friendly’ or ‘pro-tenant’). It contains preferred drafting, fallback wording, and commentary designed to benefit the incoming tenant. It is intended for use by lawyers representing prospective tenants and by in-house counsel, who should tailor it as required to address client-specific matters and to ensure the client’s position is comprehensively protected. The degree of risk referenced in the playbook may differ according to the client. Please note that this playbook does not provide drafting for cases where the tenant holds a marked negotiating advantage (for example, where the tenant is an anchor tenant). It forms part of a wider suite of pro-tenant...
This Practice Note sets out the remedies open to a tenant who has sought consent to assign or underlet where consent must not be unreasonably withheld, and the landlord has refused the application without reasonable grounds. For further guidance on when landlords are prohibited from unreasonably withholding consent, and what amounts to an unreasonable refusal, see Practice Note: Landlord's consent to assign or underlet. For the landlord’s options where a tenant assigns or underlets without approval, see Practice Note: Landlord’s remedies for assigning or underletting without consent. Assign or underlet without consent If consent has been withheld unreasonably, the tenant may assign or underlet without obtaining it. In such circumstances, the consent requirement effectively ceases to apply. For practical purposes, this is......
Practice Note overview This Practice Note sets out the key concepts and common hazards involved in the reinstatement of tenants’ alterations. The topic is often contentious: landlords may inherit premises in an unlettable condition, and tenants can be required to carry out reinstatement works—potentially lasting months—right at the eleventh hour... Scope exclusions Reinstatement following damage by an insured (or uninsured) risk—see instead Practice Notes: Negotiation guide—insurance clauses—commercial leases and Insurance issues for tenants Dilapidations in relation to disrepair—see instead: Dilapidations—overview No reinstatement obligation Where there is no obligation to reinstate the demised premises, any lawful alteration becomes part of the premises and the tenant cannot be compelled to reverse it. The tenant must yield up the premises with those alterations, although it may remove any tenant’s fixtures up to the very last moment of the term—see Practice Note: Fixtures and fittings. In Peel Land and...
Common law on making alterations Under common law, an implied term confines a let property to the use for which it was demised; put another way, the tenant must not invert the possession. By virtue of that implied obligation, a tenant is restrained from undertaking material, structural changes to the leased subjects without the landlord’s agreement or permission. Where unauthorised material structural works are carried out, the landlord may, in the absence of acquiescence, oblige the tenant to reinstate the premises to their former condition. In short, works of that nature done without consent are prohibited. Consent remains essential always. See: Leck v Fulton and Thomson (1854) 17 D 408 (not reported by Lexis Nexis®) and Muir v Wilson. That said, a landlord’s behaviour may amount to acquiescence, precluding any later challenge to an inversion of possession. In Moore v Munro (1896) 4 SLT 172 (not...
Deposits requested by landlords and letting agents for certain residential tenancies must be safeguarded by a tenancy deposit scheme ( TDS), whether insurance-based or custodial. This Practice Note outlines the purpose of the deposit legislation, the obligations on landlords, the financial penalties for non-compliance, and the limits on regaining possession. The deposit regime All deposits taken by landlords for residential assured tenancies ( ATs) in England must be protected under a TDS. Transitional provisions exempt tenancies that were non-shorthold ATs before 1 May 2026. The parties cannot contract out of these duties. There are two forms of TDS: insurance-based schemes and custodial schemes. They are intended to: allow tenants to recover all or part of their deposit when they are entitled to it and make any disputes easier to resolve encourage landlords and tenants to agree clearly from the outset on 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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