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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:
Most recent Practice notes
POTENTIAL FORTHCOMING CHANGE : HMRC is reviewing its guidance on the VAT exemption for financial services, and updates may follow... The VAT exemption for financial services The UK’s VAT exemption for financial services derives from Council Directive 2006/112/ EC (the VAT Directive). It has been implemented in domestic law through the Value Added Tax Act 1994 ( VATA 1994), Schedule 9, Group 5, which lists a range of exempt items. This Practice Note concentrates on the aspects covering fund management services (items 9 and 10 of Group 5). The practical operation of this exemption is explored in depth in: Practical application of the . This Practice Note cites EU Directives and case law. The UK left EU membership on 31 January 2020. From that date, the UK entered an implementation period ( IP) during which, for many purposes, it continued to be treated as an EU Member State and...
A person registered for VAT in the UK can have their registration cancelled, either on a mandatory basis or by choice. The following sets out the scope of this Practice Note and how deregistration operates in different contexts... This Practice Note looks at: the circumstances in which a business may, or must, have its VAT registration cancelled the implications that follow from deregistration the interaction between deregistration and the option to tax land, transferring a business as a going concern, and VAT groups The applicable rules depend on why the person became VAT registered in the first instance. A person will be registered because they make: taxable supplies in the UK (whether or not the business is established in the UK), and/or particular disposals of assets for which a VAT repayment is claimed (referred to as relevant...
Why is a cost sharing exemption needed? The cost sharing exemption ( CSE) has appeared in Directive 2006/112/ EC (the VAT Directive) since 1977. Yet the UK did not introduce it into domestic VAT legislation until 17 July 2012. In the interim, doubts persisted within the UK regarding both the scope and the purpose of the pertinent provision in the VAT Directive. This lack of clarity created an uneven playing field across the EU, as Member States applied the exemption in divergent ways. As a consequence, comparability between Member States was weakened. It also triggered EU litigation, the outcomes of which assist practitioners when construing the exemption and its limits. Historically, HMRC maintained that the UK’s VAT grouping provisions were sufficient to accommodate the CSE as envisaged by the VAT Directive. However, the European Commission initiated proceedings against various Member States for...
FORTHCOMING CHANGE : HMRC issued a call for evidence in 2019 on ‘simplifying’ the VAT partial exemption rules and the capital goods scheme ( CGS). In March 2021 this was followed by a summary of responses that set out adjustments to partial exemption processes and confirmed HMRC would continue to engage with stakeholders on other matters. No timetable was provided for any subsequent steps, yet it appears probable that, in due course, the CGS threshold for land and property will be lifted, perhaps to £1m, with other assets removed from the scheme altogether. Why does this matter? This Practice Note examines the principles of the VAT capital goods scheme. The CGS can give rise to a significant liability for property owners, especially on a disposal. That exposure is usually avoidable, but only where it is identified and appropriate measures are taken. This does not...
This Practice Note explains how a taxable person who has declared and remitted VAT on a supply, yet does not receive the price for that supply, can seek a repayment, in full or in part, of the VAT paid. This covers cases where consideration is not in fact received. There are separate routes depending on the facts: where, after the time of supply, the supplier agrees to repay or reduce the price charged, the adjustment is dealt with under the credit note rules where the price remains unpaid (in whole or in part) and the supplier ultimately writes it off as irrecoverable, the claim is addressed under the rules on bad debt relief This Practice Note focuses mainly on the VAT bad debt framework, but, to set matters in context, it also gives a short outline of the credit note provisions explained above. EU law Under Council...
ARCHIVED This Practice Note is archived and no longer maintained. It outlines the rules for disclosing arrangements designed to avoid value added tax ( VAT) that were implemented or promoted before 1 January 2018. For rules in force after that date, see Practice Note: Disclosure of tax avoidance schemes— VAT and other indirect taxes ( DASVOIT). For the rules on disclosing: avoidance of income tax, corporation tax, capital gains tax ( CGT) and national insurance contributions ( NICs), see Practice Note: Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICs stamp duty land tax ( SDLT) avoidance, see Practice Note: Disclosure of tax avoidance schemes— SDLT inheritance tax ( IHT) avoidance, see Practice Note: Disclosure of tax avoidance schemes— IHT For the separate (but related) rules imposing sanctions on promoters of tax avoidance schemes ( POTAS), see Practice Note:...
VAT operates on self‑assessment, meaning that those registered for VAT must file VAT returns and, at the same time, settle any VAT they owe. In certain circumstances, for example where a person fails to file a return or files an inaccurate return, that framework can fail. In these situations, HMRC is empowered to recover the tax by issuing the person with an assessment for the unpaid VAT. If the assessment is not appealed, withdrawn or reduced, VAT assessed on a person is recoverable in the same manner as any other amount of VAT payable. This Practice Note sets out HMRC’s powers to raise assessments, together with the procedures and time limits it must follow. For guidance on appealing an assessment, see Practice Note: Appealing an HMRC decision. This Practice Note contains references to EU case law. The UK ceased to be a Member State of the EU on...
This Practice Note explores VAT matters encountered in the private equity fund arena. It proceeds on the basis of a standard UK private equity fund arrangement, with the vehicle established as a limited partnership. ( For a deeper look at how a typical UK private equity fund is put together, see Practice Note: Tax and private equity funds—fund structure.) This Practice Note reviews the VAT position for: investing in a limited partnership fund transferring interests in a limited partnership fund the general partner’s priority profit share whether VAT is payable on supplies of advisory and management services to a private equity fund For broader VAT background, see Practice Note: VAT basic principles—overview. Relevance of EU law This Practice Note refers to EU Directives and Court of Justice of the European Union ( CJEU) decisions. For guidance on the extent to which EU jurisprudence remains relevant for UK taxpayers after Brexit, see...
This Practice Note explores the EU doctrine of abuse of rights (also called abuse of law) in the VAT context, widely known as the Halifax principle. Although the doctrine can address both avoidance and fraudulent or evasive behaviour, this Note concentrates on its use in avoidance scenarios. EU law and Brexit VAT was historically a European tax shaped by EU law principles; therefore, any anti-avoidance measures needed to originate from, and be consistent with, those principles. Consequently, the UK’s domestic Ramsay principle has generally not been applied to VAT. ( For more on Ramsay, see Practice Notes: Ramsay as a guide to statutory construction and Ramsay—reality and legal form). Following the UK’s exit from the EU, certain EU-derived rights and legislation were preserved in UK law by the European Union ( Withdrawal) Act 2018 ( EU( W) A 2018) as retained EU law ( REUL). In...
FORTHCOMING CHANGES : At Budget 2025, the government confirmed that, when the energy profits levy ends, it will be succeeded by a permanent regime known as the oil and gas profits mechanism ( OGPM). The principal elements of the OGPM will be as follows: it will constitute a turnover-based tax applying to upstream oil and gas companies operating in the UK or on the UK continental shelf a company will be within scope where it disposes of oil or gas and the consideration received (ie the realised sale price) for that disposal exceeds the relevant threshold. For the financial year 2026–27, the thresholds will be US$90 per barrel for oil and 90p per therm for gas. In subsequent years, those thresholds will be adjusted by reference to the preceding year’s CPI the OGPM tax rate will be 35% The government has stated it will continue to work with the...
Unilateral relief Unilateral relief, akin to double tax relief, seeks to alleviate double taxation. Provided particular conditions are met and within specified limits, unilateral relief: is usually granted as a credit set against, and thus reduces, UK income tax, corporation tax or capital gains tax for overseas tax borne on the same income or gain is available where relief cannot be obtained under a double tax treaty (or a treaty exists but does not extend to the relevant category of income or foreign tax, such as local or provincial taxes) and is available to: UK tax resident persons, and foreign resident persons whose UK branch or agency or, for a company, UK permanent establishment, suffers third country tax (that is, foreign tax imposed by a...
FORTHCOMING CHANGE After a 2021 call for evidence and a 2023 consultation, the Autumn Budget 2024 confirmed that the government will bring forward new legislation to tackle non-compliance in the umbrella company market. Draft clauses were released on Legislation Day, 21 July 2025, with the provisions to be included in Finance Bill 2026. The reform, commencing in April 2026, will reallocate responsibility for accounting for Pay As You Earn ( PAYE) from employing umbrella companies to the recruitment agencies that place workers with end clients. If no employment agency features in the supply chain, the PAYE obligation will pass to the end client. For further detail on the announcement and the draft provisions, see News Analyses: Autumn Budget 2024— Tackling tax non-compliance in the umbrella company market and Legislation Day: Draft Finance Bill 2026—tackling non-compliance in the umbrella company market,...
FORTHCOMING CHANGE relating to UK transfer pricing legislation: Finance Bill 2026 (as introduced) sets out a suite of amendments to the UK’s transfer pricing rules. Subject to enactment, for accounting periods commencing on or after 1 January 2026, the package will, amongst other matters, do the following when enacted: switch off UK‑to‑ UK transfer pricing (with exclusions to prevent tax arbitrage opportunities), revise the participation condition, confirm that the OECD Model Tax Convention and OECD Transfer Pricing Guidelines serve as interpretative aids, and introduce several changes to the provisions governing financial transactions so as to align the UK rules more closely with the OECD Transfer Pricing Guidelines. Alongside these reforms, the government announced at Budget 2025 that it will proceed with a requirement for in-scope multinationals to report information annually on cross‑border related party transactions for accounting periods beginning on or after 1...
FORTHCOMING CHANGE relating to UK transfer pricing legislation: Finance Bill 2026 (as introduced) sets out a suite of revisions to the UK’s transfer pricing framework. Taking effect for accounting periods commencing on or after 1 January 2026, once enacted the package will, amongst other matters: withdraw UK‑to‑ UK transfer pricing, with exclusions to stop tax arbitrage; revise the participation condition; confirm the OECD Model Tax Convention and OECD Transfer Pricing Guidelines operate as interpretative aids; and update the financial transactions rules to better align the UK regime with the OECD Transfer Pricing Guidelines. Alongside this, the government announced at Budget 2025 that it will proceed with an annual reporting obligation for in‑scope multinationals on cross‑border related party transactions for accounting periods beginning on or after 1 January 2027; technical regulations for the new ‘ International Controlled...
FORTHCOMING CHANGE relating to UK transfer pricing legislation: Finance Bill 2026 (as introduced) sets out a series of reforms to the UK’s transfer pricing regime, encompassing legislative updates across key areas. Effective for accounting periods commencing on or after 1 January 2026, once enacted, the measures will, amongst other outcomes: disapply UK-to- UK transfer pricing (subject to limited exclusions intended to prevent opportunities for tax arbitrage), revise the participation condition, confirm that the OECD Model Tax Convention and the OECD Transfer Pricing Guidelines serve as interpretative aids, and introduce several amendments to the provisions governing financial transactions to better align the UK rules with the OECD Transfer Pricing Guidelines. Alongside this package, the government stated at Budget 2025 that it will proceed with an annual reporting requirement for in-scope multinationals to report information each year on...
FORTHCOMING CHANGE relating to UK transfer pricing legislation: Finance Bill 2026 (as introduced) proposes a suite of amendments to the UK’s transfer pricing framework. Once enacted, and applying to accounting periods beginning on or after 1 January 2026, the reforms will, amongst other steps, disapply UK‑to‑ UK transfer pricing (with targeted exclusions to prevent tax arbitrage), revise the participation condition, confirm that the OECD Model Tax Convention and OECD Transfer Pricing Guidelines operate as interpretative aids, and update the financial transactions provisions so UK rules more closely align with the OECD Transfer Pricing Guidelines. In parallel, at Budget 2025 the government confirmed it will proceed with an obligation for in‑scope multinationals to report annually on cross‑border related party transactions for accounting periods beginning on or after 1 January 2027. Technical regulations for the new ‘ International Controlled Transactions Schedule’ ( ICTS) are expected in spring...
FORTHCOMING CHANGE relating to UK transfer pricing: At Budget 2025, the government confirmed that it intends to move ahead with a new duty on in‑scope multinationals to submit annual information regarding cross‑border related party transactions and dealings for accounting periods starting on or after 1 January 2027. The detailed rules for the new ‘ International Controlled Transactions Schedule’ ( ICTS) are expected to be formally issued for technical consultation during spring 2026. A consultation on this measure ran from April through to July 2025. See News Analysis: Budget 2025— Tax analysis— International. This Practice Note reviews the UK transfer pricing rules as they apply to chargeable periods (referred to in this Practice Note for ease and convenience as ‘accounting periods’) commencing before 1 January 2026. Note that the Finance Act 2026 introduced a range of reforms to the UK’s transfer pricing regime, most of which apply for...
FORTHCOMING CHANGES: At Budget 2025 on 26 November 2025, the government confirmed minor remedial changes to the residence-based tax framework introduced by the Finance Act 2025 would be implemented......
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime The Finance Act 2025 ( FA 2025), which secured Royal Assent on 20 March 2025, enacts the removal of the remittance basis and brings in a residence-based regime with effect from 6 April 2025. FA 2025 also makes residence, rather than domicile, the principal criterion for determining inheritance tax exposure. Further measures include: Revisions to the rules for determining excluded property treatment Removal of protected settlements status for offshore trusts Updates to overseas workday relief For details, refer to Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. This Practice Note is archived and not...
FORTHCOMING CHANGES: At the Budget 2025 on 26 November 2025, the Government signalled it will introduce minor corrective changes to the residence-based tax framework enacted in Finance Act 2025......
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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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