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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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Generally, subject to any exemptions or reliefs, acquiring a chargeable interest in land (a land transaction), including the grant of a leasehold interest, is ordinarily subject to stamp duty land tax ( SDLT). An exemption from SDLT can be claimed where: the land transaction is entered into between two separate corporate bodies that, at the SDLT‑effective date of the transaction (usually completion), are members of the same SDLT group the anti‑avoidance provisions do not operate to deny relief, and it is duly claimed on the land transaction return, SDLT1, using code 12 Although no supporting documents accompany the claim, the purchasing claimant must still keep evidence to demonstrate its entitlement to it, since HMRC may enquire into the validity of the relief claim up to nine months after: the filing date of the land transaction return (ie due date for filing a...
FORTHCOMING CHANGES : At Budget 2025, the government stated it will legislate via Finance Bill 2026 (also known as Finance ( No 2) Bill 2024–26) to introduce measures targeting promoters or enablers of marketed tax avoidance. The provisions are set out in Part 6 of the Bill (as introduced on 4 December 2025) and cover: updates to the DOTAS and DASVOIT civil penalty regime so that HMRC can issue DOTAS penalties directly, rather than seeking tribunal approval; a general prohibition on promoting marketed arrangements that have no realistic prospect of success, and a prohibition on promoting arrangements specified in universal stop regulations ( USRs). A breach of either prohibition would attract a range of sanctions, including publication, financial penalties and criminal prosecution; promoter action notices ( PAN). A PAN would require businesses to cease providing goods or services to promoters of tax avoidance where those goods or...
This Practice Note outlines the stamp duty land tax ( SDLT) compliance framework and sets out the penalties HMRC may levy in a range of situations, such as delayed SDLT payment, overdue returns and incomplete returns. It also explains HMRC’s powers to open enquiries and raise assessments. From 1 April 2015, SDLT no longer applies to land transactions concerning interests in or over land in Scotland. From that date, land and buildings transaction tax ( LBTT) governs those transactions, subject to transitional provisions. For more detail, refer to the LBTT subtopic. From 1 April 2018, SDLT likewise ceased for land transactions involving any interest in or over land in Wales. Land transaction tax ( LTT) applies from that date, again subject to transitional provisions. For further information, see the Wales: LTT subtopic. Periods for delivering returns and paying SDLT It is the purchaser’s obligation in England and Wales to...
Deeds of rectification and SDLT In property contexts, most rectification deeds amount to a land transaction for stamp duty land tax ( SDLT). This includes, for instance, a deed that conveys land or introduces a right of way that was inadvertently omitted from the original instrument. This Practice Note considers the SDLT notification and calculation requirements relevant to routine rectification matters, such as: Adjusting the extent of land Granting or varying easements or covenants Issues arising on lease rectification SDLT stopped applying to any land transaction involving interests in or over land in Scotland from 1 April 2015. From that date, land and buildings transaction tax ( LBTT) applies to such transactions, subject to transitional provisions. Accordingly, references in this Practice Note to ‘ UK land’ or similar expressions in the SDLT context should be understood as excluding interests in or over land in...
Scottish GAAR The Scottish GAAR is intended to safeguard tax and public revenues by tackling artificial tax avoidance arrangements, and is designed to work in parallel with the targeted anti-avoidance rules embedded in the legislation that implements the devolved taxes. It has applied from 1 April 2015 and covers devolved taxes. A devolved tax is one designated as such by Part 4A of the Scotland Act 1998. The devolved taxes currently operating are land and buildings transaction tax ( LBTT) and Scottish landfill tax ( SLFT). Air departure tax, the aggregates levy and wild fisheries taxes are listed in Part 4A as devolved, but have not yet commenced, although the aggregates levy is anticipated to commence on 1 April 2026. The Scottish rate of income tax is not devolved; it remains administered by HMRC and falls outside the Scottish GAAR. Although the...
FORTHCOMING CHANGE : A review of LBTT by the Scottish Government began in spring 2025. It is also exploring LBTT reliefs for Co-ownership Authorised Contractual Schemes ( Co ACS), Property Authorised Investment Funds ( PAIFs) and Reserved Investor Funds ( RIFs), with a consultation paper issued on 11 July 2025. For more details, see OEICS (including PAIFs), Co ACSs and RIFs below. Background and overarching principles for land and buildings transaction tax ( LBTT) appear in Practice Note: Scotland: Land and buildings transaction tax ( LBTT)—the basics. This Practice Note outlines how LBTT operates for specific categories of transactions and taxpayers, including: leases and licences options and right of pre-emption contract providing for conveyance to third party sub-sale development relief exchanges and partitions partnerships joint buyers residential property holding companies trusts open ended investment companies ( OEICs) and certain other types of...
FORTHCOMING CHANGE : The Scottish government has started a review of LBTT that began in spring 2025. Areas under particular scrutiny include: using non‑residential rates for ‘mixed’ transactions multiple dwellings relief the 6+ exemption from the additional dwellings supplement first time buyer relief the three‑yearly lease review returns whether LBTT rates can be aligned with net zero objectives No alterations are expected until after the Scottish Parliament elections (which must take place by 7 May 2026). How is LBTT calculated? The land and buildings transaction tax ( LBTT) due on a land transaction is worked out by applying the relevant tax rate or rates (including a nil rate) to the chargeable consideration. Where transactions that appear separate are linked under the legislation, the LBTT must be computed as if there were a single transaction. Revenue Scotland provides online tools to calculate the LBTT due—see the Revenue Scotland property...
This Practice Note introduces the Scottish tax tribunal system, which hears appeals concerning devolved tax issues in Scotland and operates separately from the UK tribunal framework. For guidance on lodging an appeal with the Scottish tax tribunal, see: Appealing a Revenue Scotland decision. For information on appeals within the UK tribunals, refer to Practice Note: Appealing an HMRC decision. This Practice Note does not address: assessment to any of the devolved taxes, or judicial review in tax matters Outline of devolved taxes Set out below is a brief overview of the Scottish devolved taxes within the jurisdiction of the Scottish tax tribunal system. See also Practice Note: Devolved taxes in the UK— Scotland, Wales and Northern Ireland. The Scotland Act 2012 broadened the Scottish Parliament’s devolved competencies, including authority to impose taxes on land transactions and on waste sent to landfill. The...
FORTHCOMING CHANGE: On 26 November 2025, within Budget 2025, the government confirmed that from April 2029, only the first £2,000 a year of pension contributions made under a salary sacrifice arrangement will be outside the scope of National Insurance contributions ( NICs). Amounts given up through salary sacrifice above £2,000 annually will attract both employer and employee NICs, meaning any excess over £2,000 will be treated for NICs in the same way as other employee workplace pension payments. Employer contributions remain unchanged, and income tax relief is not affected. Employers must report the total salary forgone via existing payroll systems, and HMRC has pledged to liaise with stakeholders. Further guidance will be issued ‘before April 2029’. The National Insurance Contributions ( Employer Pensions Contributions) Bill 2026 will add a new subsection to section 4 of the Social Security...
Updated in November 2023 Introduction This guide sets out the principal matters a new business should consider before beginning operations in Romania. It is not exhaustive and does not amount to specific Romanian legal advice; such guidance must be sought from a Romanian lawyer before establishing and running a venture in the country. Accordingly, independent Romanian legal counsel should always be consulted for tailored advice. Strengthening the business climate, ensuring stability and predictability, and boosting competitiveness through innovation are central strands of the Romanian Government’s economic policy. The main route to greater competitiveness is raising productivity by diversifying and innovating the domestic industrial base. Executive branch priorities include improving the business environment by reinforcing State aid policy and advancing better regulation, which lowers administrative burdens on businesses, while enhancing transparency in decision-making and public consultation. At the same time, it intends to support private...
Retained EU Law ( Revocation and Reform) Act 2023 The Retained EU Law ( Revocation and Reform) Act 2023 ( REUL( RR) A 2023) overhauls the framework set by the European Union ( Withdrawal) Act 2018 ( EU( W) A 2018). It has a marked effect on the status and treatment of what had been retained EU law ( REUL); from 1 January 2024, by virtue of the Act, this is recognised as assimilated law. The legislation also confers a broad set of powers enabling the further amendment, repeal, and substitution of assimilated law over time. REUL( RR) A 2023 came into force in part on 29 June 2023, with additional provisions taking effect on 29 August 2023, and the remaining elements commencing on appointment. It was brought into force on 1 January 2024, save for section 6 ( Role of courts). For...
The provisions governing directors and employees for restricted securities set out in Chapter 2, Part 7 of the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003) are very commonly encountered in day-to-day practice on corporate transactions involving management. In broad terms, restricted securities are employment-related securities which: at the time of acquisition are subject to recognisable restrictions that depress the market value of the securities Such restrictions are typically intended to incentivise an employee to remain with the employing company and to meet certain performance conditions. Either the securities themselves can be restricted (i.e. restricted securities) or the restriction can apply to the employee’s interest in those securities (a restricted interest in securities). The restrictions may affect an employee’s ability to retain the shares (for example, the articles of association may require an employee to transfer shares at the...
The procedure for making joint restricted securities elections is the same regardless of whether the election is made under sections 425(3), 430 or 431 of the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003). For an election to take effect, it must satisfy all of the following: Be executed by both the employee (or director or other office-holder) and the employer. Note: it is the employer, not the company issuing or transferring the employment-related securities (if different), that must enter into the election with the employee. Use an approved form (see below). Be completed within 14 days of: the acquisition (for elections under ITEPA 2003, s 425(3) or s 431), or the chargeable event (for an election under ITEPA 2003, s 430). ...
FORTHCOMING CHANGE: A consultation, which closed on 7 July 2025, invited views on options to simplify, modernise and reform HMRC’s approach to dispute resolution, aiming to boost awareness of dispute resolution processes and to enhance access to (and uptake of) alternative dispute resolution ( ADR) and statutory review routes. The consultation further proposes aligning and streamlining the appeals framework to draw together the advantages of the different methods currently applied to direct and indirect tax disputes. For more detail, see the News Analysis articles: Tax update spring 2025— Tax analysis— Taxes management and dispute resolution and Tax update spring 2025— Improving HMRC’s approach to dispute resolution. This Practice Note is authored by Anne Redston, Barrister. It represents her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This Practice Note sets out the HMRC tax alternative dispute resolution ( ADR)...
The tax treatment of real estate in the UK The tax treatment of real estate in the UK presents a range of concerns for investors, spanning direct liabilities and indirect imposts, chiefly stamp duty land tax ( SDLT) on acquisition and VAT (including recovery of input VAT on expenditure). Although most of these points apply regardless of the intended post-development use of the property, approaches will vary depending on whether the asset is destined for residential occupation or another purpose. This Practice Note addresses the indirect tax questions arising on the development of land for residential use, while the direct tax aspects linked to such projects are dealt with in Practice Note: Development of residential property—direct tax considerations. Matters that arise when land is developed for alternative uses are covered in Practice Notes: Development of commercial...
Archived This archived Practice Note examines when a remittance has arisen for the remittance basis of taxation. In determining this, reference must be made to the Conditions contained in section 809L of the Income Tax Act 2007 ( ITA 2007). ITA 2007, s 809L sets out four condition clauses: Conditions A and B, which operate together, and Conditions C and D, which apply independently. This Note concentrates on Conditions C and D, as well as the exclusions that apply to them... Abolition of remittance basis from 6 April 2025 The remittance basis of taxation was abolished for UK-resident, non-domiciled individuals with effect from 6 April 2025. The final year in which the remittance basis can be claimed is the 2024–25 tax year. From 6 April 2025, a new four-year regime, commonly known as the foreign income and gain ( FIG) regime, will be...
Redundancy Redundancy is among the five routes by which an employer may unilaterally bring an employment contract to an end, in circumstances where that termination may constitute a potentially fair dismissal. The other four potentially fair grounds for dismissal are: the employee lacks the capability to perform the role the employee’s conduct renders continued employment untenable the employee cannot remain in the post without breaching a legal restriction the residual category of ‘some other substantial reason’ Section 309 of the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003) provides that, save for earnings, no charge to income tax on employment income arises by reason of a redundancy payment or an approved contractual payment, except to the extent that Chapter 3 of Part 6 (payments and benefits on termination of employment, etc) applies......
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: From 2027, stamp duty and SDRT will be brought together into a single, self-assessed charge on securities—the securities transfer charge ( STC)—which will be paid and filed via a new online portal. The STC is expected to broadly mirror the features proposed in the 2023 consultation. Finance Bill 2026 ( FB 2026) provides a power, effective from Royal Assent, to make secondary legislation enabling taxpayers to pilot the digital service by self-assessing their stamp taxes on securities liabilities and submitting transaction details electronically through the service. For further information on the modernisation of stamp taxes on securities, see News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes, Tax update spring 2025— Stamp taxes on shares modernisation, Tax update spring 2025— Tax analysis— Stamp and transfer taxes, TAMD 2023— Stamp taxes on shares...
Reasonable excuse A taxpayer is not charged a penalty for late payment of tax where they can demonstrate a reasonable excuse for failing to comply with the legislation. For fuller guidance on late payment penalties—and specific updates for sole traders and landlords who will be required to use Making Tax Digital for Income Tax—see Practice Notes: Late payment penalties—income tax, capital gains tax and corporation tax; and Late payment penalties— PAYE, NICs and construction industry scheme. As legislation does not define reasonable excuse, its scope is continually reassessed by the courts and must be judged with regard to all the circumstances of the particular case. Historically, HMRC adopted a strict stance on what amounted to a reasonable excuse for the late filing of a tax return or the late payment of tax. During HMRC’s review of the...
Ramsay principle Lexis+® UK Tax thanks Nigel Doran of Macfarlanes LLP for his input on an earlier version of this Practice Note, though the opinions stated are those of Lexis+® UK Tax. This Practice Note has since been reviewed and updated by Aparna Nathan, KC, Devereux Chambers. Background on the Ramsay principle is set out in the Practice Note: Ramsay as a guide to statutory construction. As the courts have refined Ramsay, various strands of the principle have been identified. One such strand is that certain charging provisions employ language so technical and/or prescriptive that Ramsay does not apply, meaning it leaves untouched the tax consequences of the transactions at issue. That flows from the fundamental point that Ramsay is a matter of construing statutes: where a transaction matches the statutory description, it is taxed in line with the legislation, regardless of the...
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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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