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:
This Practice Note outlines the matters that arise on the disposal of a property by a surviving co-owner. It addresses the treatment of joint tenants and tenants in common, the overreaching of equitable interests, key considerations for a buyer’s solicitor, and HM Land Registry registration requirements. Co-ownership When land is bought in the joint names of two or more co-owners, a statutory trust of land comes into being. The Trustee Act 1925 restricts the number of trustees to no more than four. If land is acquired in the joint names of over four co-owners, the legal estate is vested in the first four named. Where property is subject to a trust of land, the legal and equitable estates are distinct. The trustees are required to hold the legal estate as joint tenants. A legal joint tenancy cannot be severed; on the death of one joint...
Utilities Water, gas, electricity, communications and wider energy sectors have statutory permission to enter onto private land to install pipes, lines, cables and related service infrastructure. Where landowners lack private service rights, they may compel a provider to invoke compulsory acquisition powers to meet its duty to connect and enable a development project. Compulsory powers Each utility’s powers stem from sector-specific legislation. Although the general approach is comparable, compensation frameworks differ by utility. Those statutory schemes are industry-specific yet broadly aligned in their overall approach. Each contains its own compensation basis. In some cases, schemes cap compensation at the land’s diminution in value where rights are exercised, rather than the open market value. Electricity Under the Electricity Act 1989 ( EA 1989), persons licensed to generate, transport or supply electricity may obtain a wayleave to place an electric line on, under or over private land, with...
This Practice Note explains how the Standard Conditions of Sale ( Fifth Edition—2018 Revision) ( SCS) address insurance for the property, the consequences of pre‑completion damage, and the position where the buyer obtains early access. What happens if the property is damaged or destroyed between exchange and completion? Under Condition 5.1 SCS, the risk transfers to the buyer on the date the contract is made, mirroring the open‑contract approach. If the property suffers damage or is destroyed after exchange but before completion, the buyer remains obliged to complete. Even so, the seller must exercise reasonable care in relation to the property. Who insures between exchange and completion? Earlier editions of the SCS did not set out insurance responsibility fully, which could cause difficulties. As risk sits with the buyer from exchange, the buyer should arrange suitable cover from exchange of contracts. The buyer’s...
This Practice Note examines the key financial covenants commonly found in a real estate finance transaction. Purpose of financial covenants Financial covenants are used across many types of commercial finance (see Practice Note: Introductory guide to financial covenants). They are a distinct form of covenant or undertaking, being commitments to meet defined financial thresholds. See Practice Note: Introductory guide to financial covenants— What are financial covenants? Financial covenants enable the lender to oversee the borrower’s financial performance and provide these benefits: they assess the borrower’s financial position using objective, readily measurable criteria they highlight potential financial stress before any payment default arises, allowing the lender to act sooner than waiting for non-payment if a breach occurs, they allow the lender to protect its position by calling an event of default and accelerating the loan/enforcing security, or by potentially requiring mandatory...
Introduction The escalating effects of climate change are creating fresh categories of risk for property owners, occupiers, lenders and lawyers. On 12 May 2025, the Law Society of England and Wales released its Practice Note on Climate Change and Property ( PN25), together with a supplementary Technical Note explaining physical climate risks. PN25 sets out how climate-related risks should be approached in property transactions across residential, commercial and mixed-use assets. These risks are not solely an issue for landowners or society at large; they carry legal ramifications too, as evidenced by the growing body of climate litigation. PN25 reflects the Law Society’s view of good practice and does not amount to legal advice. It recognises that certain subjects, such as the physical effects of climate change, extend beyond purely legal matters and that solicitors are not competent to advise on them. However, subject to client...
Section 30 of the Charities Act 2011 ( CA 2011) sets out the rules for registering charities. Registration is required for every charity unless it is an exempt charity listed in Schedule 3, or it is excepted under section 30(2)(b) and has a gross income not above £100,000. What is an excepted charity? Excepted charities remain regulated by the Charity Commission (the Commission), which may demand information about their work and open inquiries where there is cause for concern. They are described as excepted because legislation, or an order from the Commission, relieves them from the duty to register, provided their gross income does not exceed £100,000. Most such charities are either: linked to churches and chapels of various Christian denominations scout and guide groups subject to the jurisdiction of the courts The Excepted Church Charity...
Identifying charity land Charity land may be owned by any individual or group. What classifies it as charity land is the purpose for which it is held. Often, such property is held by a registered charity. Yet a company (limited by shares or by guarantee), a local authority, a body of trustees, or an unincorporated association could be holding land on the terms of a charitable trust without even realising. See below for the statutory definition of 'charity land'. Different types of charity for the purpose of land transactions For disposals there are three categories of charity, each requiring a different process: exempt charities—any charity named in Schedule 3 to the Charities Act 2011 ( CA 2011) is exempt (this covers academies, foundation and voluntary schools, sixth form college corporations and most universities, certain museums and galleries, and various charitable societies, eg housing...
Charitable incorporated organisation ( CIO) Only charities can adopt the charitable incorporated organisation ( CIO) structure. A CIO is a corporate body, though it is not a company. This Practice Note outlines the legal regime governing CIOs and the reasons a charity might opt for a CIO in place of a trust, an unincorporated association, or a company limited by guarantee. CIOs have been available since 2 January 2013. The legislation underpinning CIOs comprises: Part 11 of the Charities Act 2011 ( CA 2011) as amended by the Charities Act 2022 ( CA 2022) Charitable Incorporated Organisations ( General) Regulations 2012, SI 2012/3012 (the General Regulations 2012) Charitable Incorporated Organisations ( Insolvency and Dissolution) Regulations 2012, SI 2012/3013 Charitable Incorporated Organisations ( Consequential Amendments) Order 2012, SI 2012/3014 The Charity Commission has also issued comprehensive guidance on CIOs. The CIO model was...
ARCHIVED: This Practice Note has been archived and is not maintained. The Construction ( Design and Management) Regulations 2015, SI 2015/51 ( CDM 2015) extend to projects that began after commencement on 6 April 2015, and equally to schemes already under way when CDM 2015 commenced. This Practice Note considers how CDM 2015 operated for projects started before 6 April 2015 and, as a result, fell within the transitional provisions contained in CDM 2015. For broader information on CDM 2015, see Practice Note: Construction ( Design and Management) Regulations 2015. The transitional measures in CDM 2015 provided a six-month window during which specified regulations allowed leeway following commencement. All remaining provisions in CDM 2015 required compliance from 6 April 2015 with no comparable allowance. Duty holders were free to implement CDM 2015 immediately, even where the transitional scheme would otherwise have applied. Those...
FORTHCOMING CHANGES At Budget 2025, the government set out measures to be legislated in Finance Bill 2026, namely: a reduction in the writing‑down allowance rate on main pool plant and machinery from 18% to 14%, effective 1 April 2026 for corporation tax and 6 April 2026 for income tax—affecting companies and unincorporated firms with main rate pools, covering 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—mainly helping spend not eligible for the £1m annual investment allowance or existing FYAs (eg full expensing); available to all businesses, and covering assets used for leasing (excluding overseas leasing), but excluding cars and second‑hand assets a one‑year extension of the 100% green first‑year allowances for qualifying spend on...
Property often constitutes part of the assets of an insolvent company to be realised by an administrator, and it is frequently crucial to a would-be purchaser wishing to keep the business operating after completion. That said, a purchaser must appreciate that acquiring a property from an insolvent company involves several notable differences, and a distinct strategy is required from that used where the company is solvent. This Practice Note identifies the principal divergences between purchasing property from a solvent company and one in administration, predominantly in the leasehold arena, though many of the observations will likewise be relevant to freehold transactions. Difference in approach compared to a solvent seller of property Buying from an insolvent vendor necessitates a different approach than a transaction with a solvent seller, reflecting the particular context of administration and the nature of the assets being disposed of. Due diligence and...
National non-domestic rates ( NNDR) This Practice Note sits within a broader series on NNDR. It sets out the legislative framework for billing and recovery, explains the collection fund, and outlines transitional reliefs and exemptions operating within the system, addressing periods both before and after the pandemic. For more on other facets of the NNDR scheme, see the following Practice Notes: National non-domestic rates—valuation and appeals National non-domestic rates—business improvement district, business rate supplements and retention Liability for business rates Currently, local authorities collectively keep half of business rates income. The remainder is paid to central government, which then uses it to fund grants for local authorities. For the 2023–24 financial year, authorities project non-domestic rating income of £25.1bn—representing what they expect to collect after allowing for all reliefs, accounting adjustments and amounts retained outside the rates retention scheme. They also...
Practice Note This Practice Note introduces the national non-domestic rates ( NNDR), commonly known as business rates, that apply to non-domestic premises in England and Wales. It summarises the scheme’s background and sets out how valuations are carried out. It also describes how to review entries and, where appropriate, challenge a local list or lodge an appeal against determinations already made. Property rating has existed in one form or another since 1601. The present framework was principally created by the Local Government Finance Act 1988 ( LGFA 1988), and has since been amended......
This practical note compiles links to essential official government guidance on the Building Safety Act 2022 ( BSA 2022), relating to landlord and tenant matters. General BSA 2022 guidance The Building Safety Act The Building Safety Act: secondary legislation Explanatory notes— Building Safety Act 2022 BSA 2022—landlord and tenant matters Building safety leaseholder protections: guidance for leaseholders Cladding and other fire safety works–information for residents How do these legal changes affect my lease? What are my building owner’s legal obligations? Qualifying date, qualifying lease and extent Definition of ‘relevant building’ Definition of ‘relevant defect’ Remediation costs: what leaseholders do and do not have to pay Leaseholder contribution caps How will cladding costs be paid for?......
FORTHCOMING CHANGE : The Renters’ Rights Act 2025 gained Royal Assent on 27 October 2025. For advice on how the Act affects residential tenancies in England, consult Practice Note: Renters’ Rights Act 2025—key provisions. STOP PRESS: A revised edition of the National Planning Policy Framework ( NPPF) was issued on 12 December 2024......
ARCHIVED: This Practice Note has been archived and is not maintained. The UK and EU’s tailored proposals for allocating jurisdiction in disputes will be a central concern for UK practitioners. This Practice Note examines how Brexit will influence the identification of jurisdiction and the interpretation of choice of court agreements on the UK’s exit from the EU. It first explains the present regime under Regulation ( EU) 1215/2012, Brussels I (recast). It then outlines the respective approaches of the UK and the EU and weighs the likely outcomes, so far as the current information permits. The Practice Note highlights issues that may surface when the UK leaves the EU. It also reviews alternative frameworks that may assist with jurisdiction determinations, namely the Hague Convention on Choice of Court Agreements and the Lugano Convention 2007. Finally, it addresses the drafting of a...
A fixed-term lease can include a mechanism allowing the parties, or just one of them, to end the tenancy before the stated expiry. This is commonly called a break option or break clause. Prospective tenants frequently decline to enter a lease from the outset unless they are granted the ability to exit early. Landlords typically consent, albeit hesitantly, to such a break (often timed to coincide with a rent review) in order to secure the deal or letting, while hoping the tenant will not use it, or that the attempt will fail on a procedural point about notice timing or for not meeting conditions tied to its exercise. Who may exercise the break? Where the lease does not specify who can operate the break option, either party may do so, because the lease is a bilateral contract. In day-to-day practice, most leases spell out clearly...
What is biodiversity net gain? Biodiversity net gain ( BNG) is an approach designed to ensure the natural environment is left in a demonstrably improved condition following development, compared with its state beforehand. The compulsory statutory rules requiring developments to deliver net gain apply to planning permissions issued from 12 February 2024 for schemes brought forward under the Town and Country Planning Act 1990 ( TCPA 1990), save where an exemption applies. Beyond the legal duty, biodiversity gain is promoted by policy in the National Planning Policy Framework ( NPPF) and can also be mandated by local planning policy. Certain local planning authorities ( LPAs) may have embedded BNG policies within their local plans, so it is prudent to confirm this before lodging a planning application, as both legal and policy-led BNG could be engaged. The BNG Planning Practice Guidance ( PPG) was...
What are back letters? A back letter is a private contractual understanding between the granter and the grantee; in the context of a commercial lease, that is between the landlord and the tenant. Such letters are personal in nature. The terms of back letters are generally intended to be: legally binding and enforceable at law either personal to the parties, or binding on successors in title When are back letters used? A back letter moderates the lease terms in practice. They are used: to offer the first tenant a sweetener or incentive to get the deal over the line. In such situations, the landlord will insist that any concession not meant for the tenant’s assignees is set out only in a direct back letter in favour of the initial tenant to set arrangements and grant concessions (for example, concerning the...
ARCHIVED : This Practice Note has been archived and is not maintained. Finance Act 2013 ( FA 2013) brought in the annual tax on enveloped dwellings ( ATED) as one element of a wider set of reforms designed to discourage the indirect holding of high-value UK residential property—for example through a company—in order to avoid or lessen taxes such as stamp duty land tax ( SDLT) on a later sale of the property. For further information on ATED, see Practice Note: ATED—the basics. Within the same package, FA 2013 expanded the capital gains tax ( CGT) regime by imposing a CGT charge on disposals on or after 6 April 2013 of property interests that fall within ATED’s scope by non-natural persons ( NNPs), whether resident in the UK or non-resident. This Practice Note outlines the CGT charge on gains connected with ATED...
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 ]...