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
Updated in October 2025 Introduction Since the mid-twentieth century, Taiwan has stood among the ‘ Asian Tigers’, sustaining a vibrant capitalist economy with a strong global footprint. The World Trade Statistical Review 2025 records Taiwan as the 16th largest exporter in world merchandise trade for 2024, while the IMD World Competitiveness Yearbook 2025 ranks it 6th worldwide. The government also provides a range of attractive incentives that enhance Taiwan’s business-friendly appeal. Supported by political stability and a dependable domestic market, deep expertise in both hardware and software engineering, a rich pool of high-calibre talent, mature infrastructure, and favourable investment legislation, Taiwan offers a compelling setting for enterprise. Positioned at the heart of the Asia Pacific, it serves as a strategic bridge to major economies including the US, China, Japan and Korea, along with emerging markets such as the ASEAN Economic Community ( AEC). In June 2010, the...
This guide to supply chain risk management sets out five core priorities for in-house counsel and compliance teams when confronting supply chain threats. It outlines why close oversight of these points helps keep business operations running smoothly across the organisation and its functions effectively. See also Practice Note: Supply chain fundamentals. Why you need to manage this risk The 2020 COVID-19 pandemic was arguably the most consequential shock to the global economy in many generations experienced worldwide. It offered risk professionals a stark demonstration of widespread vulnerabilities within supply networks, and underscored the imperative to proactively identify, measure and control such exposures through deliberate, ongoing management rather than passive oversight at every stage. A supply chain map begins with sourcing raw materials and extends through to finished goods production, capturing all intervening activities and flows. According to your...
There are numerous forms in which modern slavery and human trafficking risks can appear within supply chains. The Home Office’s statutory guidance on transparency in supply chains ( TISC), published under section 54 of the Modern Slavery Act 2015 ( MSA 2015), recognises that modern slavery and human trafficking occur across almost every sector. Many companies, and the chains that support them, will be widely exposed. Put bluntly, the message from the Home Office guidance is that if you are not identifying any risks, you are probably not scrutinising closely enough. To evaluate the likelihood of slavery within your supply chains, begin by mapping the aspects of your business that are especially vulnerable to slavery and human trafficking. These commonly involve reliance on third-party suppliers and recruitment practices, though other elements may arise depending on your operations. The primary focus should be the risk faced by...
Practice Note Under the Proceeds of Crime Act 2002 ( POCA 2002) and the Terrorism Act 2000 ( TA 2000), you must report knowledge or suspicions of money laundering and terrorist financing to the National Crime Agency ( NCA) by submitting a Suspicious Activity Report ( SAR). Failure to report attracts significant criminal penalties. A SAR can be: an internal SAR to the organisation’s nominated officer, or an external SAR to the NCA This Practice Note sets out practical guidance for the nominated officer on making an external SAR to the NCA and on obtaining a defence or consent to carry out a prohibited act (that is, to proceed with a matter you know or suspect involves money laundering or terrorist financing). See also Practice Note: Reporting suspicions of money laundering and terrorist financing for more detailed information on the law governing the SARs...
This Practice Note outlines the meaning of information and communication technology ( ICT), how organisations can gain from integrating it, and the potential risks tied to its use. It also offers practical guidance on how to formulate, draft and implement a strategic ICT plan. For guidance on the use of artificial intelligence ( AI), see subtopic: Artificial intelligence compliance. What is ICT? Information and communication technology ( ICT) is an umbrella term for all technical means used to manage information and support communication. It spans tools such as computer and network hardware and software, satellite systems and mobile phones, together with the many services and applications linked to them. Many regard the significance of ICT not as the technology itself but as its ability to expand access to information and...
This risk management guide is designed for commercial organisations in the UK. It sets out five priorities for controlling the risks linked to standard terms and conditions of purchase and clarifies why each matters. For every priority it provides action lists and action points, enabling you to record your organisation’s level of risk management. Why you need to manage this risk Standard purchasing terms are commonly adopted to simplify procurement. They assist when an organisation enters agreements with suppliers in the course of everyday operations. Their generic, pro-forma format can be beneficial because they demand fewer resources than a bespoke contract and, in principle, call for little or no negotiation or management input. Introduce speed, consistency, and certainty over allocation of risk in procurement Cut routine costs Even so, consider whether standard terms suit every transaction, as they can also create risks. This guide...
The SRA Standards and Regulations (also known as the Sta Rs) set out the standards and requirements that individual solicitors, registered European lawyers ( RELs), registered foreign lawyers ( RFLs), registered Swiss lawyers ( RSLs) and firms regulated by the Solicitors Regulation Authority ( SRA) are expected to meet and observe. This Practice Note explains, from an in-house perspective: how the SRA Standards and Regulations are organised who holds responsibility for complying with them the possible consequences of a breach Accessing the SRA Standards and Regulations You can access the SRA Standards and Regulations on the SRA website. Who the Standards and Regulations apply to Depending on the context of a given provision, the SRA Standards and Regulations apply to: solicitors, RELs, RFLs and RSLs authorised law firms law firms’ managers and...
The Solicitors Regulation Authority ( SRA) has continually adapted how it oversees the solicitors’ profession since it began. This Practice Note sets out the scope, including the people and activities it oversees and the ways it does so. It mirrors the requirements of the SRA Standards and Regulations. The Solicitors Regulation Authority The SRA is the Law Society’s independent regulatory arm. It regulates the solicitors’ profession in England and Wales—covering individuals and legal services entities. Its purpose is to ensure consumers receive a good service and uphold the rule of law. It does not represent the solicitors’ profession; that is the Law Society’s function. For more on the SRA’s structure, role and powers, see Practice Note: Solicitors Regulation Authority. Who the SRA regulates In addition to individuals, the SRA regulates every type of business model as entities, including sole practitioners and alternative business structures ( ABSs). This is...
The Solicitors Regulation Authority ( SRA) has set out an enforcement strategy describing how it enforces, how it evaluates the gravity of concerns, and the sanctions and controls available to it. It has also issued guidance on its approach in the following specific areas: anti-money laundering competence and standards of service criminal offences outside of practice driving with excess alcohol convictions social media use and offensive communications application of SRA Principle 1 The SRA has additionally published guidance on its approach where firms have not taken suitable steps to protect staff wellbeing in the workplace—see: Workplace environment—and on how it publishes regulatory and disciplinary decisions—see: Publishing regulatory and disciplinary decisions. This Practice Note outlines the SRA’s enforcement strategy, including its approach to enforcement, assessment of seriousness, the sanctions and controls open to it, and the guidance in the areas...
Updated in March 2026 Introduction The Republic of Korea ( South Korea, and called ‘ Korea’ throughout this Practice Note) offers conducive conditions for accessing the East Asia marketplace, helped by its centrally placed position within the region’s transport corridors. Korea presently holds free trade agreements with 59 partners in total, including the US, the EU, China, ASEAN, India, and Chile, and is positioning itself as a global commercial hub, not only an East Asian one. Korea actively promotes inbound foreign investment via a suite of laws that grant overseas investors various incentives, such as tax reliefs. Businesses can choose from multiple structures when establishing operations in Korea. Alternative entry routes and models are likewise available for tailoring a presence to specific needs in Korea. This guide seeks to spotlight several pivotal considerations a new enterprise must address before commencing activity in Korea. It is not...
Revised in December 2025 Introduction As one of the continent’s biggest economies, South Africa offers a strong springboard for investment and commerce across Africa, especially in sub- Saharan markets. The country benefits from mature infrastructure and long-standing trading links with its neighbours. Businesses can adopt multiple structures when establishing operations in South Africa. This Practice Note outlines principal considerations for new entrants before commencing activities in the country. It is not a comprehensive manual, and tailored South African legal advice should always be obtained when forming and running a business locally. South Africa has three spheres of government: National Provincial Local The National Assembly is the highest law-making authority, and its statutes apply nationwide. There are nine provinces, each with a legislature, a premier and an executive council. Although certain areas fall within the exclusive legislative remit of the National Assembly, provincial legislatures may craft their own laws and...
This Practice Note explains what the SFO is, why it may conduct a raid, the scope of its powers, and the implications of not co-operating with one. What is the SFO? The Serious Fraud Office ( SFO) investigates serious or complex fraud and corruption, often featuring an international aspect or likely to draw publicity. The SFO states it undertakes a small number of large economic crime cases. When deciding whether to open an investigation, the Director applies the Statement of Principle, taking into account: whether the apparent criminality undermines UK PLC commercial or financial interests in general and in the City of London in particular whether the actual or potential financial loss involved is high whether actual or potential economic harm is significant whether there is a significant public interest element whether there is a new species of...
SFO’s key policies on prosecuting bribery offences The Serious Fraud Office ( SFO) is the principal authority investigating and prosecuting corporate bribery in the UK. In conjunction with the Crown Prosecution Service ( CPS), it may enter into deferred prosecution agreements ( DPAs) with organisations, allowing them to sidestep some of the impacts of a prosecution. For further detail, see Practice Note: Deferred Prosecution Agreements ( DPAs). The SFO releases a range of policies and internal guidance that direct investigators and prosecutors handling bribery matters. Organisations, and those who advise them, should understand these materials as they illuminate the SFO’s stance on specific issues. The key SFO policies and guidance are: the Ministry of Justice’s ( Mo J’s) guidance on the Bribery Act 2010 ( BA 2010) the SFO’s Cooperation Guidance the SFO’s guidance on Evaluating a Corporate...
The Criminal Finances Act 2017 ( CFA 2017) From 30 September 2017, a new corporate offence—failing to prevent the facilitation of tax evasion—took effect under CFA 2017. Government guidance outlines what it expects of compliance frameworks. This Practice Note reflects the final statute and accompanying guidance. That guidance should be approached and applied proportionately, according to risk. This means considering your organisation’s size, nature and complexity. Proportionality requires measures that are reasonable and appropriate to those circumstances. Assessments should focus on the particular risks your business faces and the resources available. Implementation will differ: a small enterprise in a low‑risk field may reasonably do far less than a major multinational operating in a high‑risk area. Consequently, identical controls will not suit every organisation or sector, and practices must be tailored. The Law Society has likewise issued CFA 2017 guidance for law firms, approved by the...
Issues of confidentiality arise in two different respects in terms of suspicious activity reports ( SARs): your professional or regulatory obligation to keep client matters confidential (where such a duty exists) the need to preserve the confidentiality of the SAR itself Both raise distinct, but related, confidentiality considerations. This Practice Note addresses both strands in practical detail. It offers guidance of broad, general application. You should confirm whether legislation or your regulator imposes any extra, sector‑specific confidentiality obligations beyond this guidance. Counter‑proliferation financing is the latest component of the long‑established AML/ CTF framework, recently incorporated into regulation. Obligations concerning counter‑proliferation financing were brought into the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692 via the Money Laundering and Terrorist Financing ( Amendment) ( No. 2) Regulations 2022, SI 2022/860. Although the CPF...
Screening is central to sanctions due diligence, yet the intricate nature of watch list checks creates both challenges and risk. This Practice Note distils the hurdles posed by watch list screening and the boundaries of screening tools, then outlines ways organisations can strengthen screening without adding complexity or cost. For guidance on the who, when and how of sanctions screening, see Practice Note: Sanctions—systems and controls, and for law firms, Practice Note: Sanctions—systems and controls—law firms. The challenge Watch list screening is demanding for businesses for many reasons: name matching assessing politically exposed person ( PEP) status geopolitical uncertainty fast‑moving regulatory and policy change complex corporate structures data quality data volumes transaction volumes cross‑jurisdictional transactions judgement‑based decisions Limits of screening...
Sanctions designations are a principal tool through which the UN, the UK and the EU restrict the conduct of individuals and entities linked to threats to international peace, security, or other stated objectives. Once a person is listed, measures—most often asset freezes and curbs on providing funds or economic resources—apply automatically. In the UK, ministers are empowered to create and operate sanctions regimes under the Sanctions and Anti- Money Laundering Act 2018 ( SAMLA 2018). Internationally, the UN Security Council identifies targets via its listing procedures, while the EU adopts both UN-mandated and EU‑autonomous measures using its own legislative processes. This Practice Note outlines how designations work across these systems, the consequences for those subject to restrictions, and the routes available to challenge or seek removal from a list. For information about SAMLA 2018, see Practice Notes:...
STOP PRESS: On 19 June 2025 the Data ( Use and Access) Bill secured Royal Assent, was enacted as the Data ( Use and Access) Act 2025 ( DUAA 2025), and took partial effect immediately. Provisions dealing with, among other things, handling data subject access requests and granting powers to make further regulations commenced on 19 June 2025. Measures relating to Information Commissioner notices and elements of law enforcement processing started on 19 August 2025, two months after Royal Assent. Most of the Act still awaits commencement via additional statutory instruments. Parts 5 and 6 update elements of UK data protection and e Privacy law, touching the United Kingdom General Data Protection Regulation, Assimilated Regulation ( EU) 2016/679 ( UK GDPR), the Data Protection Act 2018, and the Privacy and Electronic Communications ( EC Directive) Regulations 2003, SI 2003/2426. Most Part 5 measures are...
What is the HSE? The Health and Safety Executive ( HSE) is the Great Britain-wide regulator for health and safety at work. Its purpose is to stop fatalities, injury and ill-health in workplaces across Great Britain. It also seeks to protect others, including the public, who might be affected by work activities. To meet these aims, the HSE deploys a range of approaches, including permission and licensing regimes, inspections and investigations, carried out by the regulator and its inspectors. What is a dawn raid? A dawn raid is an unannounced attendance by authorities at named premises to enter and search those premises without prior notice. Main reasons for an HSE raid HSE inspectors hold broad powers to investigate incidents involving non-compliance with health and safety law. They act to enforce the law when breaches, hazards or serious risks are found and identified. The HSE says it is guided by its...
The lawful grounds for processing personal data under UK GDPR An organisation may not handle personal data because it chooses to. It may do so only when one of the bases in Article 6(1) of Assimilated Regulation ( EU) 2016/679, United Kingdom General Data Protection Regulation ( UK GDPR), is met. These are often described as the ‘lawful grounds’, ‘legitimate grounds’ or ‘conditions’ for processing. Processing personal data without a lawful basis breaches the UK GDPR. Non-compliance can cause significant reputational harm, claims from affected data subjects, and fines up to £17.5m or up to 4% of total worldwide annual turnover. Under the UK GDPR, there are seven potentially lawful grounds for processing personal data: the data subject has provided consent for their personal data to be processed for one or more specific purposes—see below:...
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
