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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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In many lending arrangements, financiers commonly obtain security to back a borrower's duties under a loan agreement. By taking security, they secure defined rights over the charged assets if the borrower fails to make repayment when due. This Practice Note outlines the core features and key characteristics of the four categories of security recognised under English law. It also clarifies what is meant by the distinction between legal and equitable security interests, and explains the differences between them. Practice Note: Introductory guide to security in a lending transaction offers a broader primer on security in lending and serves as a helpful starting point for those new to the subject or unfamiliar with it. Practice Note: Security—frequently asked questions provides links to answers for many of the most common security questions and issues. What is security? A security interest grants the secured party rights in the security...
This Practice Note This Practice Note outlines the early, practical key actions a trustee in bankruptcy (trustee) ought to take on appointment to safeguard their proprietary stake in the bankrupt’s assets—particularly real property such as the bankrupt’s family home. It does not cover which assets and interests vest in the trustee, the process by which they identify and realise that stake, or when equitable accounting or the equity of exoneration might arise as issues or disputes of concern. For more on these topics, consult the following Practice Notes: Property that vests in the trustee in bankruptcy on bankruptcy and how the trustee in bankruptcy determines the scope of their interest in it Equitable accounting—how it operates in practice The equity of exoneration and its practical application Possession and sale applications concerning a bankrupt’s family home This Practice Note likewise does not set out in detail what occurs...
A single elevated rate of stamp duty land tax ( SDLT) on high-value residential property—initially set at 15%—was brought in as part of a broader suite of measures intended to make indirect ownership of costly UK homes, for example through a company, less appealing, so as to prevent or limit taxes such as SDLT arising on a later disposal of the property......
Sukuk (singular: ‘sakk’) are a form of Shari’a-compliant financing, often described as Islamic bonds or investment certificates. Further background and context are available in the materials referenced below. For more detail, see Practice Note: Sukuk—investment bond arrangements and their UK direct tax treatment— What are sukuk? Where the statutory requirements are satisfied, sukuk can access the UK tax regime that applies to alternative finance investment bond ( AFIB) arrangements. For guidance on those provisions, see Practice Note: Sukuk—investment bond arrangements and their UK direct tax treatment. Sukuk al ijara represents a specific variant of sukuk. In a sukuk al ijara, the asset the bond-issuer (the label used in legislation for the sukuk issuer) holds on trust for the sukuk investors (the certificate holders) is commonly land. The issuer obtains a land interest through a sale and leaseback; this sale and leaseback...
Once you have confirmed a transaction falls within SDLT, you should assess whether any reliefs or exemptions exist to reduce or eliminate the SDLT liability. This Practice Note outlines selected reliefs available for public and social purposes. For wider SDLT reliefs and exemptions (including charities relief), see Practice Note: SDLT—general reliefs and exemptions. For guidance on establishing whether a transaction is chargeable, see Practice Notes: Land transactions, chargeable interests and chargeable transactions and SDLT—notifiable transactions. This Practice Note summarises the following reliefs from SDLT: compulsory purchase facilitating development purchases by public authorities in connection with planning agreements statutory reorganisations and transfers between public bodies acquisitions by relevant housing providers, and acquisitions by bodies established for national purposes SDLT stopped applying to any land transaction involving interests in or over land in Scotland from 1 April 2015. From that date, land and buildings transaction tax ( LBTT) applies to those...
Generally, and save where exemptions or reliefs apply, acquiring a chargeable interest in land (a land transaction), which covers the grant of a leasehold interest, is liable to stamp duty land tax ( SDLT) (for more, see Practice Note: Land transactions, chargeable interests and chargeable transactions). Corporate bodies may obtain full relief under the reconstruction relief rules, and may access a reduced SDLT rate under the acquisition relief rules, as explained further in this Practice Note. SDLT stopped applying to any land transaction involving interests in or over land in Scotland on 1 April 2015. From that date, land and buildings transaction tax ( LBTT) applies to those dealings, subject to transitional provisions. Accordingly, any mention in this Practice Note of ' UK land' or similar wording for SDLT purposes should be interpreted as excluding interests in or over land in Scotland from 1 April...
FORTHCOMING CHANGE : In Budget 2025, the government signalled changes to the SDLT regime, confirming that transfers of property within the Local Government Pension Scheme will qualify for an SDLT relief. The proposal is set to feature in the Finance Bill 2026–27, as trailed by the announcement. See News Analysis: Budget 2025— Tax analysis— Real estate tax. After confirming a land transaction arises for stamp duty land tax ( SDLT) purposes, where relevant, one should then carefully assess whether any reliefs or exemptions potentially apply to mitigate or eliminate the SDLT payable......
Musharaka A musharaka is an Islamic finance arrangement built on shared ownership, much like a partnership or joint venture. It offers a Shari’a-compliant way to acquire land without a conventional mortgage (see the example below: SDLT consequences of the first transaction) or to refinance a loan already secured on land... Practice Notes Musharaka—tax consequences of diminishing shared ownership arrangements—what is musharaka? The structure and elements of a Musharaka transaction SDLT relief under FA 2003, s 71A For land in England or Northern Ireland, the most relevant stamp duty land tax relief for a musharaka is contained in section 71A of the Finance Act 2003 (land sold to a financial institution and leased to another person)... This Practice Note sets out the conditions for relief under FA 2003, s 71A shows how the relief operates by reference to a musharaka structure proceeds on the basis...
Multiple dwellings relief ( MDR) MDR is available for certain deals that involve buying at least two dwellings, or the purchase of one dwelling that is linked to another dwelling, where the effective date of the relevant land transactions falls before 1 June 2024 (subject to transitional provisions). When MDR applies, the overall consideration for the dwellings is split by the number of dwellings acquired to produce an average price. SDLT is then computed by reference to that average rather than the total consideration, and the total SDLT due is the SDLT on the average price multiplied by the number of dwellings acquired (with an effective minimum rate of 1%). In essence, the SDLT payable matches what would have been charged had each dwelling been bought on its own rather than alongside others. SDLT stopped applying to any land transaction involving interests in or over land in...
stamp duty land tax ( SDLT) SDLT is payable on chargeable land transactions. As a result, grasping what counts as a land transaction, and the scope of that concept, is key to how SDLT applies to dealings in UK land. This Practice Note examines the meaning of land transaction and its key components, including: the acquisition of a chargeable interest, and the point at which a chargeable transaction arises From 1 April 2015, SDLT no longer applies to any land transaction involving interests in or over land in Scotland. From that date, such transactions fall within land and buildings transaction tax ( LBTT), subject to transitional provisions. Accordingly, any reference in this Practice Note to ‘ UK land’ or similar wording, when considering SDLT, should be understood as excluding interests in or over Scottish land from 1 April 2015. For further...
The higher rates surcharge of stamp duty land tax ( SDLT) apply to: Acquisitions of certain additional residential dwellings by individuals Acquisitions of residential property by purchasers that are not individuals, whether or not they own any other dwellings The surcharge is 5% (that is, 5% above the standard residential SDLT rates) for land transactions with an effective date on or after 31 October 2024, subject to transitional provisions. This marks an increase from the original 3% surcharge. For the applicable SDLT rates, see Practice Note: Rates of SDLT. The policy aims to support owner-occupiers and first-time buyers by making the purchase of additional homes—such as second homes and buy-to-let properties—more costly. This Practice Note considers when the higher rates apply and how they interact with other SDLT provisions. The higher rates surcharge is also described as the higher rates of SDLT. There is, in...
An exemption from stamp duty land tax ( SDLT) Relief can be obtained where an interest in land is transferred (a land transaction) between bodies corporate, with one as purchaser and the other as vendor (as termed in the legislation), provided that, at the effective date of the transaction: both bodies corporate are within the same SDLT group; and the anti-avoidance provisions do not apply to block the relief. For further guidance, see Practice Note: SDLT group relief. Even where a deal properly meets the conditions, subsequent post-transaction events can lead to the relief being clawed back, in whole or in a proportionate part. See Practice Note: Clawback of SDLT group relief for more detail. SDLT no longer applies to any land transaction concerning interests in or over land in Scotland from 1 April 2015. From that date, such transactions fall under the land and buildings...
Generally, subject to any exemptions or reliefs, acquiring a chargeable interest in land (a land transaction), including the grant of a leasehold interest, is ordinarily subject to stamp duty land tax ( SDLT). An exemption from SDLT can be claimed where: the land transaction is entered into between two separate corporate bodies that, at the SDLT‑effective date of the transaction (usually completion), are members of the same SDLT group the anti‑avoidance provisions do not operate to deny relief, and it is duly claimed on the land transaction return, SDLT1, using code 12 Although no supporting documents accompany the claim, the purchasing claimant must still keep evidence to demonstrate its entitlement to it, since HMRC may enquire into the validity of the relief claim up to nine months after: the filing date of the land transaction return (ie due date for filing a...
FORTHCOMING CHANGES : At Budget 2025, the government stated it will legislate via Finance Bill 2026 (also known as Finance ( No 2) Bill 2024–26) to introduce measures targeting promoters or enablers of marketed tax avoidance. The provisions are set out in Part 6 of the Bill (as introduced on 4 December 2025) and cover: updates to the DOTAS and DASVOIT civil penalty regime so that HMRC can issue DOTAS penalties directly, rather than seeking tribunal approval; a general prohibition on promoting marketed arrangements that have no realistic prospect of success, and a prohibition on promoting arrangements specified in universal stop regulations ( USRs). A breach of either prohibition would attract a range of sanctions, including publication, financial penalties and criminal prosecution; promoter action notices ( PAN). A PAN would require businesses to cease providing goods or services to promoters of tax avoidance where those goods or...
This Practice Note outlines the stamp duty land tax ( SDLT) compliance framework and sets out the penalties HMRC may levy in a range of situations, such as delayed SDLT payment, overdue returns and incomplete returns. It also explains HMRC’s powers to open enquiries and raise assessments. From 1 April 2015, SDLT no longer applies to land transactions concerning interests in or over land in Scotland. From that date, land and buildings transaction tax ( LBTT) governs those transactions, subject to transitional provisions. For more detail, refer to the LBTT subtopic. From 1 April 2018, SDLT likewise ceased for land transactions involving any interest in or over land in Wales. Land transaction tax ( LTT) applies from that date, again subject to transitional provisions. For further information, see the Wales: LTT subtopic. Periods for delivering returns and paying SDLT It is the purchaser’s obligation in England and Wales to...
Deeds of rectification and SDLT In property contexts, most rectification deeds amount to a land transaction for stamp duty land tax ( SDLT). This includes, for instance, a deed that conveys land or introduces a right of way that was inadvertently omitted from the original instrument. This Practice Note considers the SDLT notification and calculation requirements relevant to routine rectification matters, such as: Adjusting the extent of land Granting or varying easements or covenants Issues arising on lease rectification SDLT stopped applying to any land transaction involving interests in or over land in Scotland from 1 April 2015. From that date, land and buildings transaction tax ( LBTT) applies to such transactions, subject to transitional provisions. Accordingly, references in this Practice Note to ‘ UK land’ or similar expressions in the SDLT context should be understood as excluding interests in or over land in...
This Practice Note examines the Economic Crime ( Transparency and Enforcement) Act 2022 ( EC( TE) A 2022) in relation to property transactions in Scotland. For a grounding in EC( TE) A 2022, see Practice Note: Register of overseas entities that hold UK property—fundamentals. For the position on property transactions in England and Wales, see Practice Note: Overseas entities and land under the Economic Crime ( Transparency and Enforcement) Act 2022—property registration and restrictions. The provisions creating the register of overseas entities and requiring registration at Companies House began on 1 August 2022, with the land ownership and registration provisions commencing on 5 September 2022. Further regulations under EC( TE) A 2022—such as those defining an ‘exempt’ overseas entity—are awaited. Additional requirements for overseas entities have been introduced by the Economic Crime and Corporate Transparency Act 2023 ( ECCTA...
ARCHIVED: This tracker has been archived and is not maintained. This tracker outlines forthcoming developments for Scottish property practitioners, covering appeal cases, legislation, Bills, consultations, calls for evidence and papers, and potential future developments across the sector. Details are summarised below for quick reference. Appeal cases What’s happening? When? Find out more Elizabeth Pirnie v Douglas Rarity Appeal heard in the Court of Session on 28 October 2025. Judgement pending. This appeal challenges a decision of the Lands Tribunal for Scotland ( LTS) in Douglas Rarity v Elizabeth Pirnie [2024] LTS 37, LTS/ LR/2023/0011, a Land Register appeal about a contested room at 2 Kirk Lodge, Pitlochry, and whether the Land Register is manifestly inaccurate and should be rectified. Forthwell Limited v Pontegadea UK Limited Landlord and tenant (...
STOP PRESS: The Conservation of Habitats and Species ( Offshore Wind) ( Miscellaneous Amendments) ( Scotland) Regulations 2026, anticipated to commence on 25 May 2026, set out a tailored regime of compensatory measures for relevant offshore wind activity, revising the Conservation ( Natural Habitats, &c.) Regulations 1994 and the Conservation of Habitats and Species Regulations 2017. Notably, the standard compensatory provisions are switched off for relevant offshore wind projects and substituted with fresh obligations tied to enhancements for the UK MPA network. This Practice Note will shortly be revised to capture these updates. The Practice Note reviews controls and regulatory considerations safeguarding wildlife, habitats and landscapes in Scotland, and how these may affect and influence developers and landowners. It surveys the legal and regulatory framework for protected sites, including special areas of conservation ( SACs), special protection areas ( SPAs), sites of special...
Searches are a vital component in the examination of any heritable title in Scotland, and no conveyance ought to settle without them. Findings usually derive from public records or registers, often enhanced with material drawn from a range of sources. Typical repositories include: Land Register Register of Sasines Register of Inhibitions Companies House Local Authorities where relevant Carrying out searches is a specialist, exacting and highly technical discipline. Since the mid-19th century, the legal profession has preferred to entrust this work to professional searchers and to rely confidently on their expertise. The seller’s solicitor will usually request the searches. As a matter of routine, they are commissioned early in the transaction to allow time to address any adverse findings. Certain searches must be current on the date of completion, so update searches are ordered immediately before...
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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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