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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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Updated in April 2026 Introduction Türkiye has stood at the centre of international politics owing to its role in the Syrian conflict along its southern border and its approach to refugees. The coronavirus ( COVID-19) pandemic, as elsewhere, heavily influenced domestic policy and the economy. Disputes in the Mediterranean over the search for natural gas also stayed high on the agenda. Since the final quarter of 2018, the economy has endured recessionary conditions linked to the attempted coup d’état of 15 July 2016, marked by elevated inflation, costlier borrowing, and volatile exchange rates. Although economic projections were shaken in 2020 by the pandemic, Türkiye sought to blunt the fallout through the Economic Stability Shield programme unveiled on 18 March 2020, setting out nationwide supportive and preventative steps to lessen the economic damage, covering taxation, credit and labour-related matters. By late 2021, the Turkish lira had...
This Tax tracker sets out the current position of, and developments arising from, consultations—both formal and informal—run by the UK government (and other bodies) that affect taxation and, where relevant, the legislative consequences of those consultations. It also details the present status of tax-related Bills before the UK Parliament, the Scottish Parliament, the Welsh Parliament and the Northern Ireland Assembly, excluding Finance Bills, which are tracked separately. The tracker is divided into five parts: Tax-related Bills Tax-related Acts Open consultations—ie, consultations open for responses Closed consultations—ie, consultations closed to new responses Concluded consultations—ie, consultations closed to new responses with a published summary or outcome For information on OECD consultations connected to the OECD’s Base Erosion and Profit Shifting Action Plan, see: Tax— Base Erosion and Profit Shifting...
This Practice Note discusses: the precise nature of a partnership, and why this status can be especially significant and relevant in a VAT setting how a general partnership, limited partnership, Scottish partnership, and a limited liability partnership ( LLP) ought to register for VAT the situations in which partnerships may qualify to join a VAT group the extent to which partners are responsible, where applicable, for VAT due from the partnership the VAT effects of dealings between partners and the partnership, in particular: moving assets into or out of the partnership, and transferring an existing partnership interest itself This Practice Note cites relevant case law from the EU Court of Justice. For guidance on whether and to what extent...
This Practice Note monitors the development of UK legislation brought forward under the legislative programme linked to the UK’s departure from the EU. It also features a Brexit SI database that compiles details of both draft and made secondary legislation related to Brexit. Quick links Use the links below to go directly to the relevant section or tracker. Practice area trackers Follow the links below for trackers focused on Brexit legislation across specific practice areas: Commercial Corporate Crime Dispute Resolution Employment Energy Environment Financial Services Information Law Intellectual Property Life Sciences Local Government Pensions Property R& I Tax For further updates and guidance tailored to individual practice areas, see: Brexit collection......
Transfer of assets abroad code ( TAA Code) Part 13, Chapter 2 of the Income Tax Act 2007 ( ITA 2007) sets out key UK anti-avoidance rules referred to as the transfer of assets abroad code. The TAA Code creates an income tax charge where a ‘relevant transaction’ exists in three situations. First, a charge applies to individuals treated as having income under ITA 2007, s 721—those with the power to enjoy such income (see Practice Note: Transfer of assets abroad—transferors having the power to enjoy income). Secondly, a charge applies to individuals treated as having income under ITA 2007, s 728—those who receive capital sums (see Practice Note: Transfer of assets abroad—transferors receiving capital sums). Together, these are called the ‘transferor charge’. Thirdly, a charge applies to individuals to whom income is treated as arising under ITA 2007, s 732 as a...
Plastic packaging-the problem There is growing recognition worldwide of the issues caused by global use of plastics, alongside the related harms from the creation of plastic waste. In the UK, plastic packaging represents 44% of plastics used and 67% of plastic waste, with usage exceeding 2 million tonnes every year. In general, the overwhelming share of this packaging is produced from virgin, not recycled, plastic and is used only briefly before being thrown away. For further detail on plastic waste, see Practice Note: Waste types and controls-plastics. In the UK, the government moved to tackle plastic use by introducing the Plastic Packaging Tax ( PPT) from 1 April 2022, chargeable on the manufacture and importation of plastic packaging containing under 30% recycled content. The tax was first set at £200 per tonne and was later uplifted to £228.82 per tonne, effective from 1 April 2026. Via the PPT, the...
ARCHIVED: This Practice Note is now archived and is no longer maintained. It brings together material on fiscal events across the 2022–23 tax year, starting with the Spring Statement on 23 March 2022 and extending to the passage of the Finance ( No 2) Act 2023 through Parliament. For more on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process. Spring Budget 2023 The Chancellor of the Exchequer presented his Spring Budget on Wednesday, 15 March 2023. Our analysis covers: Spring Budget 2023- Tax analysis-a synopsis of the principal business tax announcements in the Spring Budget, together with perspectives from leading tax practitioners Spring Budget 2023-key tax announcements video-by Malcolm Pengelly, Tax Principal at BDO UK Spring Budget 2023-tax announcement video analysis-by Heather Self, Corporate Tax Partner, and Neil Lancaster, Private Client Partner, at Blick...
CURRENT CONSULTATION : HMRC is seeking views on plans to broaden the regime for notifying uncertain tax treatments. The proposals are: Bringing individuals and trustees within scope where a chosen legal interpretation leads to a tax benefit above £5m. Expanding the regime to cover stamp duty land tax, National Insurance contributions, payments under the construction industry scheme, inheritance tax and capital gains tax. Introducing a third trigger for notification, requiring a report where there is more than one credible legal view of how the arrangements should be taxed and HMRC’s position is not known. Requiring taxpayers to obtain confirmation from HMRC that it is aware of the uncertainty in order to rely on the exemption that applies where it is reasonable to conclude HMRC already holds all information that would otherwise be included in the...
ARCHIVED: This Practice Note has been archived and is no longer maintained. It brings together material on fiscal developments across the 2021–22 tax year, commencing with the publication of draft provisions for Finance Bill 2022 (also described as Finance Bill 2021–22) and continuing through to the expected passage of the Finance Act 2022 ( FA 2022) through parliament. For further detail on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process. Finance Bill 2022 Finance Bill 2022 ( FB 2022)-formally the Finance ( No 2) Bill, as it is the second Finance Bill of the 2021–22 Parliamentary session, and also referred to as Finance Bill 2021–22-was published on 4 November 2021. For an overview of the FB 2022 provisions, see News Analysis: Publication......
From 1 April 2021, non‑ UK residents purchasing residential property in England and Northern Ireland are liable for a 2% surcharge in addition to the standard stamp duty land tax ( SDLT) rates for homes. This Practice Note explains when that additional charge applies. SDLT on residential transactions is intricate: several different rate structures may apply to a single purchase and, from 1 April 2021, the 2% uplift introduces a further band. SDLT does not apply in Scotland or Wales; for Scottish land and buildings transaction tax ( LBTT) and Welsh land transaction tax ( LTT), refer to the LBTT subtopic and the LTT subtopic... Background The government proposed a surcharge for non‑residents acquiring homes in England and Northern Ireland at Budget 2018, confirmed it at Spring Budget 2020, and ran a consultation until 6 May 2019. Following that...
What are optional remuneration arrangements? Optional Remuneration Arrangements ( Op RAs) were brought in by the Finance Act 2017 and have applied from 6 April 2017. Transitional measures covered agreements already in place when the regime commenced. In essence, Op RA captures set-ups where employees either surrender a right to salary or opt to receive a benefit instead of cash pay. The overall effect was to remove the tax advantages that previously attached to such structures. HMRC notes the rules were introduced to ‘redress the advantages that use of these arrangements allowed’, so that employees do not pay less income tax and National Insurance contributions ( NICs) than if the same value were delivered entirely as cash earnings. The regime applies for income tax purposes and when calculating the amount liable to NICs. It does not, however, attempt to change which class of NICs...
Joint and several liability notices under the Finance Act 2020 The Finance Act 2020 ( FA 2020) introduced powers enabling HMRC, in specified insolvency-related circumstances, to hold certain individuals personally responsible for tax debts or particular tax penalties owed by companies or LLPs, on a joint and several basis, by issuing a joint and several liability notice ( JSLN). Those potentially caught include: directors, shadow directors and other individuals involved in managing a company participators in a company members or shadow members of a limited liability partnership ( LLP) These measures were developed as part of efforts aimed at ‘tackling the small minority of taxpayers who deliberately abuse the insolvency regime in trying to avoid or evade their tax liabilities, including through the use of phoenixism.’ HMRC’s guidance summarising the JSLN provisions reflects this, while emphasising the...
This Practice Note sets out how far EU law continued to influence the UK’s tax framework (both direct taxes and VAT) immediately after the Brexit implementation period ended at 11pm on 31 December 2020. It describes the categories of retained EU law ( REUL) relevant to tax- EU legislation, decisions of the EU Court of Justice, the general principles of EU law and the EU fundamental freedoms-and explains their application in a tax context. It purposefully excludes later changes, notably the Retained EU Law ( Revocation and Reform) Act 2023 ( REUL( RR) A 2023), which substantially reshaped REUL and, from the end of 2023, rebranded it as assimilated law. For more detail, see Practice Note: Assimilated law and Assimilated law and tax. This Practice Note does not address the EU’s State aid framework; for that, see Practice Note: State aid law and...
Convention rights The Human Rights Act 1998 ( HRA 1998) took effect in October 2000 and is intended to give effect to the rights set out in the European Convention on Human Rights ( ECHR) (the Convention rights). The ECHR is a binding international treaty reflecting the United Nations Universal Declaration of Human Rights 1948. The UK ratified the ECHR in 1951, but it became binding in UK law only with the introduction of the HRA 1998......
This Practice Note describes the ‘transactions in UK land’ anti-avoidance provisions This Practice Note sets out the anti-avoidance regime for ‘transactions in UK land’. The principal provisions are contained in Part 8ZB of the Corporation Tax Act 2010 ( CTA 2010) and Part 9A of the Income Tax Act 2007 ( ITA 2007). Additional rules for non- UK residents appear in section 5 of the Corporation Tax Act 2009 ( CTA 2009) and section 6 of the Income Tax ( Trading and Other Income) Act 2005 ( ITTOIA 2005). In broad terms, the position is consistent for both corporation tax and income tax. Accordingly, this Practice Note refers to the framework in general terms, though the exact statutory wording for corporation tax and income tax may vary slightly. The present regime superseded and broadened the earlier ‘transactions in land’ rules in CTA 2010, Pt 18 and ITA...
The UK’s formal withdrawal from the EU took effect at 11 pm on 31 January 2020 (exit day). At that point, the withdrawal period under Article 50 TEU concluded, and the ratified Withdrawal Agreement, which set the legal terms of the UK’s departure, entered into force. On exit day, the ratified Withdrawal Agreement was released in the Official Journal of the European Union, together with the Political Declaration outlining the framework for the future relationship between the UK and the EU: Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, OJ L 29 31.01.20, p 7-187 Political declaration setting out the framework for the future relationship between the European Union and the United Kingdom, OJ C 34 31.01.20, p 1-16 Exit day stood as a significant milestone, being the date on which the UK...
The European Convention on Human Rights ( ECHR) Adopted by the Council of Europe in 1950, the ECHR sets out rights and freedoms that contracting parties must respect and secure for everyone within their jurisdiction. These include: life protection from torture and other inhuman or degrading treatment or punishment freedom from slavery and forced or compulsory labour liberty and personal security a fair trial prohibition of retroactive penal legislation respect for private and family life, home and correspondence freedom of thought, conscience and religion freedom of expression freedom of assembly and association to marry and found a family an effective remedy for violations of rights—this is not incorporated into UK law by the Human Rights Act 1998 ( HRA 1998) freedom from discrimination in relation to specific rights and...
FORTHCOMING CHANGES to EIS and VCT financial limits and call for evidence on tax support for entrepreneurs: In the 2025 Budget, the government set out that the upfront income tax relief for individuals investing in a VCT will reduce from 30% to 20%, affecting subscriptions made under that scheme. By contrast, the EIS upfront income tax relief remains at 30%, unchanged. The government also signalled a package of adjustments for both regimes: raising the annual investment limits that companies may secure under EIS and VCT from £5m to £10m, and from £10m to £20m for knowledge-intensive companies ( KICs), respectively doubling the lifetime company risk finance investment cap limit from £12m to £24m, and from £20m to £40m for KICs, respectively lifting the gross assets ceiling limit an investee company must not exceed from £15m to £30m before share...
Forthcoming change : On 21 April 2026, the government confirmed the EGL rate will rise to 55% and that the measure will run on beyond its planned closure date of 31 March 2028. The EGL is a time‑limited 45% levy on extraordinary receipts from UK wholesale electricity production. It applies for the period running from 1 January 2023 through to 31 March 2028. For background to the regime, refer to Electricity Generator Levy—overview for context. Legislatively, set out in Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023), the levy is charged on the exceptional generation receipts of a qualifying generating undertaking for a qualifying period. As these underlying ideas are closely connected, it can be necessary to move back and forth between them to determine whether the EGL is in point in a...
Forthcoming change : On 21 April 2026, the government announced that the rate of the EGL will be increased to 55% and that it will be extended past its scheduled end of 31 March 2028. The EGL currently imposes a temporary 45% levy on exceptional proceeds from wholesale electricity production in the UK. It has effect from 1 January 2023 and runs through to 31 March 2028. For further background and context, see Electricity Generator Levy—overview. Under the governing legislation, set out in Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023), the levy is charged on a qualifying generating undertaking’s exceptional generation receipts, assessed for a qualifying period. Because these ideas are closely connected, it can be necessary to move back and forth between them to work out whether the EGL applies in a...
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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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