Featured documents
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:
Most recent Practice notes
What is BYOD? BYOD describes arrangements allowing an organisation’s employees to connect to the corporate IT network with their own communications devices for specified, work-related purposes. Such arrangements may extend to laptops, tablets and smartphones. This Practice Note focuses on BYOD in the employment relationship. Key risks and benefits of BYOD Cost Cost is a central consideration. Potential benefits Reduced organisational spend by avoiding procurement, replacement and day-to-day management of devices for employees. Depending on how costs are shared, lower outgoings on service charges. Potential downsides and risks The organisation must still invest in technical solutions, training and ongoing support so staff can access BYOD, which in some cases could make the approach more expensive overall. Ending the purchase of employee devices under existing agreements with a communications provider—where products and services are often bundled—may diminish discounts applied to other product or service lines. ...
It is now broadly recognised that human rights are not solely an issue for nation states and international organisations. Companies operate worldwide with increasingly intricate structures and supply chains, and their activities can affect human rights in both beneficial and harmful ways. This has driven the creation of international initiatives designed to heighten business awareness of, and respect for, human rights. This Practice Note highlights the key matters that business organisations should understand about human rights. It summarises the requirements of the UN Guiding Principles on business and human rights, the UN Global Compact, and the obligation on organisations to respect human rights, and it also considers the business case for doing so. Human rights standards and initiatives The UN Global Compact The UN Global Compact ( UNGC) is a voluntary initiative established in 2000 under the auspices of the United Nations. Its purpose is to...
Part 14 of the Companies Act 2006 (the CA 2006) contains provisions which control: political gifts by companies to parties, other political bodies, and independent candidates in elections, and political spending undertaken by companies While only a small number of companies give money directly to politics or bear explicit political costs, the CA 2006 adopts broad definitions that can encompass forms of giving and spend that are not obviously or necessarily political. Accordingly, numerous companies table a standard resolution at each annual general meeting ( AGM) to authorise and confirm political donations and political expenditure. For an illustration of a shareholder resolution authorising such donations and spending, see Precedent: Notice of AGM of a listed public company......
Practice Note: quick guide to key cyber threats and defences This Practice Note provides a concise overview of the main cyber threats facing commercial organisations and highlights top tips to help them protect themselves. It should be read alongside Practice Notes: Cybercrime prevention and Cybercrime incident management, and the Cybersecurity subtopic generally. Advanced persistent threat ( APT) What is it? Attackers obtain unauthorised access to a system and stay hidden for a lengthy period. They may transfer sensitive information without permission, and even after discovery can leave several backdoors to return later. Best defence/top tips Raise user awareness of the risk and basic account security—see Precedent: Cybercrime awareness campaign. Deploy firewalls to examine and filter traffic. Use antivirus software. Keep protective software updated frequently to match the latest techniques used by cyber...
This Practice Note brings together client due diligence ( CDD) resources for the USA in a single, convenient place, cutting the time and effort by linking directly to the appropriate company registries across the various individual American States. Formation of companies in the USA sits with State authorities, and the breadth of information available differs under each State’s laws. A business entity in the USA is most commonly referred to as a corporation. Publicly traded corporations are recorded with the Securities and Exchange Commission ( SEC) in Washington, which keeps an online register. Client Due Diligence ( CDD) CDD is a central pillar of the anti-money laundering ( AML) and counter-terrorist financing ( CTF) framework. CDD obligations underpin the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017, ( MLR 2017), SI 2017/692, as amended. Where the MLR 2017 apply,...
Updated in October 2025 Introduction China, formally the People’s Republic of China ( PRC), became a sovereign nation in 1949 and is governed by a sole political party, the Communist Party of China ( CPC). Covering roughly 9.6 million square kilometres, it is home to more than 1.4 billion people. The country comprises 23 provinces, five autonomous regions, two special administrative regions ( Hong Kong and Macau), and four municipalities under direct central administration ( Beijing, Shanghai, Tianjin and Chongqing). Beijing serves as the capital, and Mandarin is the official language. Ongoing economic and political reforms under the CPC have fostered political stability, economic freedom and legal certainty, positioning China as a top destination for foreign investment and as one of the world’s largest consumer markets. It is the world’s second-largest economy and actively pursues an open stance that promotes...
STOP PRESS: On 19 June 2025, the Data ( Use and Access) Bill obtained Royal Assent, thereby becoming the Data ( Use and Access) Act 2025 ( DUAA 2025), and it took effect in part on that day. A number of DUAA 2025 provisions, addressing matters such as handling data subject access requests and granting powers to make further regulations, commenced immediately on 19 June 2025. Other elements, including requirements around notices issued by the Information Commissioner and certain facets of law enforcement processing, did not start until 19 August 2025, being two months from the date of Royal Assent. The bulk of DUAA 2025, however, will only commence once regulations, in the form of statutory instruments, are made to bring provisions into force. Parts 5 and 6 of DUAA 2025 introduce amendments to aspects of data protection and e Privacy law in the UK,...
STOP PRESS: On 19 June 2025, Royal Assent was granted to the Data ( Use and Access) Bill, which accordingly became the Data ( Use and Access) Act 2025 ( DUAA 2025), and coming partly into force on the same day. Selected elements of DUAA 2025—covering topics such as replies to data subject access requests, among matters, and the delegation of authority to create additional regulations—took effect straightaway on 19 June 2025, upon the Act’s passage. Further sections, addressing Information Commissioner notices and certain facets of law enforcement processing, commenced on 19 August 2025 (being two months from the date of Royal Assent). Most of DUAA 2025’s measures will not start until further regulations, in the form of statutory instruments, are made, before they can be brought into operation. Parts 5 and 6 modify components of UK data protection and e Privacy law, notably the...
Contributions to charities or political causes may elevate exposure to bribery and corruption risks in practice. In some circumstances, such payments may amount to, or be perceived as, concealed bribes. This Practice Note explains what constitutes charitable and political donations, the associated risks, and measures to reduce those risks. Charitable donations A charitable donation is a voluntary gift from a person or business to a charity or other not-for-profit organisation. This may involve providing money, facilities, equipment, staff time, or another benefit to a charity, or to an individual or body designated by, or linked to, that charity, for instance. Although commonly discussed together (as here), charitable donations are usually quite distinct in nature from political donations. The majority of charities are unconnected with politics and hold no decision-making authority or sway over procurement choices; accordingly, the likelihood that a charitable gift is corrupt, or viewed as...
Updated in December 2025 Introduction Canada offers a steady, reliable and broad-based economy. It is the fourteenth-largest globally by total GDP, has a banking sector regarded as among the safest worldwide, and ranks within the top four G20 nations for ease of starting and running a business. Over the past decade, rapid expansion has created a strong operating climate, marked by the G-7’s lowest net debt-to- GDP and its most pro-business tax regime. With advantages including swift, dependable access to the vast North American marketplace via the United States– Mexico– Canada Agreement ( CUSMA), modest operating costs and corporation tax, and a highly skilled, well-educated talent pool, Canada’s performance routinely surpasses that of many other industrialised economies. Businesses can be structured in several forms in Canada. This Practice Note sets out key issues a new business should weigh before commencing operations in Canada. It is not...
This Practice Note outlines what a business continuity plan ( BCP) involves, considers the requirements of industry standards concerning BCPs, and offers guidance on developing a BCP, including a Business Impact Analysis ( BIA). What is a BCP? A BCP is a written plan describing how the organisation will handle an adverse incident that could jeopardise the continuation of its operations. Purpose of the BCP The BCP is a vital component of the overall risk management framework for any organisation. It helps ensure the business can withstand a critical incident and that the organisation can meet its obligations to clients or customers, regulators and other stakeholders. The BCP pinpoints potential risks and/or disruptions to the business and records the organisation’s systems or procedures to: minimise the threat of harm to the business respond to a business...
Virtually every organisation engages in some sort of hospitality with existing or prospective business partners or clients. Gifts and hospitality can cover a spectrum of activities, from handing out pens bearing company logos to arranging charter flights overseas, or hosting lavish (and costly) meals and entertainment. Although giving gifts and hospitality is not, in itself, an issue, it can be deployed as a bribe in breach of the Bribery Act 2010 ( BA 2010), so you must ensure your organisation has procedures to verify that any gifts and hospitality are proper and legitimate. The BA 2010 does not provide explicit exemptions or clear assistance on what is acceptable and what is not. Consequently, working out what you may properly do can be tricky. This Practice Note outlines the potential offences if you misjudge matters, summarises government guidance, and considers policy and...
This Practice Note outlines the corporate criminal offence of failing to prevent bribery under section 7 of the Bribery Act 2010 ( BA 2010). It was the first economic crime offence to attach culpability to a company’s failure to stop an offence carried out on its behalf. See Practice Note: Corporate criminal liability. For background on the evolution of corporate criminal liability, see Practice Note: Corporate criminal liability reform—tracker. Corporate criminal liability for bribery—section 7 of the Bribery Act 2010 The failing to prevent bribery offence applies only to relevant commercial organisations ( RCOs), not to individuals. BA 2010 defines RCOs as: bodies incorporated, or partnerships formed, under the law of any part of the UK, that conduct business anywhere, i.e. within the UK or abroad bodies incorporated, or partnerships formed, anywhere that carry on any business in the UK Business includes a trade or...
Updated in November 2025 Introduction This Practice Note outlines essential points a company should weigh before starting operations in Bolivia. In the 1990s, Bolivia—much like many nations—pursued a broad programme to privatise state enterprises and certain public services, introducing complementary legislation that encouraged significant foreign investment. This was especially evident across hydrocarbons, telecoms, railways, electricity, water provision and, to a lesser degree, mining. The new century began with public pushback and social unrest against these measures. In Cochabamba, privatising the water system alongside notable tariff rises sparked the so-called 'water war'. Civil and political opposition culminated in the cancellation of the concession held by a group of foreign investors. This, in turn, led to an international arbitration claim that was ultimately settled. A comparable episode followed with the water utility in the main city of La Paz. Resistance to...
Corporate fraud Corporate fraud describes any dishonest activity carried out against a business. Such criminality affecting companies can be both general scams that strike any organisation, and sector-specific schemes targeting particular industries. The consequences of business fraud can be stark, especially for small or medium-sized enterprises, where the losses can be ruinous. It is vital to recognise the threats and their origins so you can take steps to counter them. Report Fraud serves as the UK’s national hub for reporting fraud and internet-enabled crime. It operates as the central point of contact for guidance and information on fraud and financially driven online offending. Its website features an A– Z catalogue of cybercrime-related fraud types. Separately, the Metropolitan Police provides practical advice on common forms of business fraud and actions you can take to protect yourself, your staff and your...
Updated in January 2025 Introduction Australia’s resilient economy, a talented multilingual labour force, favourable tax settings and a predictable political climate position it as a prime destination for overseas capital. Businesses also benefit from comparatively modest establishment costs, proximity to the Asia– Pacific, a dynamic finance industry, and a time zone bridging the United States market close and Europe’s opening. Before the global coronavirus ( COVID‑19) outbreak, Australia ranked among the quickest‑expanding economies in the Organisation for Economic Co‑operation and Development ( OECD). Relative to many OECD peers, it managed the immediate health and economic shocks of COVID‑19 effectively. As elsewhere in the OECD, though, the short‑run effects of domestic and international stimulus during the pandemic years—together with external influences such as the war in Ukraine and local issues including COVID‑19‑related construction backlogs—have driven stronger inflationary pressures in Australia and prompted a period of firm...
New and updated content 2025— Risk & Compliance [ Archived] This Practice Note is archived and no longer maintained. For further details, see the subtopic: New and updated content in Risk and Compliance. Month by month, it indicates whether substantial revisions were made to existing materials or if new content was released in Risk & Compliance during 2025, reflecting regulatory change or our ongoing content development. December 2025 Updated Practice Note: A- Z of corporate fraud — references switched from Action Fraud to Report Fraud, with additional guidance on using Report Fraud. Updated Practice Note: Cybercrime—list of relevant authorities — as above. Updated Practice Note: How to respond to client account fraud — as above. Updated Practice Note: Criminal records—asking questions and DBS checks — revised for the Safeguarding Vulnerable Groups Act 2006 ( Prescribed Purposes) Regulations 2025, SI...
New and updated content 2024— Risk & Compliance [ Archived] ARCHIVED: This Practice Note has been archived and is not maintained. For more information, see subtopic: New and updated content in Risk and Compliance. This Practice Note sets out, on a month-by-month basis, whether we have made substantive amendments to existing content or published new material in Risk & Compliance during 2024. Content may have been added or amended to reflect regulatory changes or as part of our ongoing programme of content development. New or updated? Content and comments: December 2024 Updated Practice Note: Financial sanctions compliance—examples of good (and poor) practice: revised to reflect updates to chapter 7 of the FCA financial crime guide and good practices highlighted in the SRA’s Anti- Money Laundering Report 2023–24. Updated Precedent: Financial sanctions policy: updated to reflect the Sanctions ( EU Exit) (...
Practice Note This Practice Note is aimed at general private-sector commercial organisations in the UK. It highlights typical risks linked to using artificial intelligence ( AI) within your business and proposes ways to mitigate them. This Practice Note is not designed for organisations that create or deploy AI solutions as a commercial service for third parties. Separate guidance is available for technology companies—see Practice Note: Artificial Intelligence— UK regulation and the National AI Strategy. What is artificial intelligence? There is no single, settled definition of AI. In essence, it involves machines—usually computer systems—emulating human intelligence. Multiple forms of AI appear in commercial settings, including generative, predictive and extractive AI. Generative AI An AI tool that produces new, lifelike outputs such as text, audio, computer code, data or images, for example using an AI tool to: craft a marketing blog post refine an email you have already...
The Financial Conduct Authority ( FCA) is the United Kingdom’s financial regulator, created by an Act of Parliament in 2013. Operating independently of government, it is accountable to HM Treasury and to the UK Parliament, and is funded through fees paid by the financial services industry. Role Responsible for conduct and prudential regulation of firms outside the Prudential Regulation Authority’s ( PRA) remit, such as solo‑regulated firms. Acts as the conduct regulator for insurers, deposit takers and certain systemically important investment firms that are also regulated by the PRA (dual‑regulated firms). Regulates consumer credit and claims management companies, and oversees the UK’s financial markets. Supervises authorised firms, ensures adherence to financial rules, and undertakes enforcement against non‑compliance. Has powers to issue fines, revoke authorisations, approvals and permissions for particular activities, and prosecute offences under the Financial Services and Markets Act 2000 (...
Popular documents
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 ]...
Discover more from LexisNexis
