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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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Authorised payments v unauthorised payments A pension scheme that has registered with HMRC enjoys favourable UK tax treatment. In broad terms, investment income and gains arising within a UK registered pension scheme are exempt from UK tax. For members, such a registered arrangement provides a tax-efficient means to secure an income in retirement, subject to the range of pensions allowances (eg the annual allowance) that restrict the extent of pension tax-efficiency. For further information, see: Pensions allowances—overview. A UK registered pension scheme must also meet certain conditions. On registration, the scheme administrator must confirm that the scheme satisfies all the criteria for registration as a pension scheme under the Finance Act 2004 ( FA 2004). Critically, this includes confirming that the instruments or agreements establishing the pension scheme do not give any person an entitlement to unauthorised payments. For information on the...
Updated in January 2025 Introduction Australia’s resilient economy, a talented multilingual labour force, favourable tax settings and a predictable political climate position it as a prime destination for overseas capital. Businesses also benefit from comparatively modest establishment costs, proximity to the Asia– Pacific, a dynamic finance industry, and a time zone bridging the United States market close and Europe’s opening. Before the global coronavirus ( COVID‑19) outbreak, Australia ranked among the quickest‑expanding economies in the Organisation for Economic Co‑operation and Development ( OECD). Relative to many OECD peers, it managed the immediate health and economic shocks of COVID‑19 effectively. As elsewhere in the OECD, though, the short‑run effects of domestic and international stimulus during the pandemic years—together with external influences such as the war in Ukraine and local issues including COVID‑19‑related construction backlogs—have driven stronger inflationary pressures in Australia and prompted a period of firm...
ARCHIVED : This Practice Note has been archived and is not maintained. Finance Act 2013 ( FA 2013) brought in the annual tax on enveloped dwellings ( ATED) as one element of a wider set of reforms designed to discourage the indirect holding of high-value UK residential property—for example through a company—in order to avoid or lessen taxes such as stamp duty land tax ( SDLT) on a later sale of the property. For further information on ATED, see Practice Note: ATED—the basics. Within the same package, FA 2013 expanded the capital gains tax ( CGT) regime by imposing a CGT charge on disposals on or after 6 April 2013 of property interests that fall within ATED’s scope by non-natural persons ( NNPs), whether resident in the UK or non-resident. This Practice Note outlines the CGT charge on gains connected with ATED...
Why is assistance in collection needed? The context is a long-standing rule of international law: courts in one country will not enforce the penal or revenue laws of another. This is termed the ‘revenue rule’. It is also identified as Dicey Rule 3, as it first appeared as Rule 3 in Dicey and Morris on the Conflict of Laws, and now features as Rule 20 in Dicey, Morris and Collins on the Conflict of Laws. The fundamental reason for the revenue rule is that a foreign state is not permitted to exercise sovereign authority within the borders of a different state. In short, the revenue rule prohibits: courts or tax officials from aiding the collection of taxes for another state, and a state from commencing proceedings in a foreign court to recover taxes due to it The extensive reach of the revenue rule has prompted the...
This Practice Note considers the scope, nature and operation of assimilated law (previously ‘retained EU law’) in relation to the UK’s tax regime after 1 January 2024, being the commencement date for the key provisions of the Retained EU Law ( Revocation and Reform) Act 2023 ( REUL( RR) A 2023). This Practice Note does not address the EU’s State aid rules at all. For information on State aid and tax, see Practice Note: State aid law and corporate taxation instead. For further details on the rules that applied immediately from the end of the Brexit implementation period ( IP) at 11pm on 31 December 2020, then see the Practice Note: Retained EU law and tax. This Practice Note does cover general principles concerning assimilated law and VAT in outline. However, separate rules apply to the VAT treatment of goods moving into and out of...
Financing defined benefit pension schemes, together with the instability and exposure inherent in such schemes, has posed a persistent challenge for numerous employers over a prolonged period. Asset-backed contribution ( ABC) structures offer an option to cut pension scheme shortfalls, serving as a substitute for cash under a conventional contributions schedule framework. That said, ABCs are inherently intricate, and tax remains a critical factor—both to secure the intended fiscal treatment and to lessen the possibility of any adverse tax effects emerging in implementation phases overall. This Practice Note sets out a concise outline of ABCs and then examines the principal tax issues relevant to an ABC framework, including restructuring and unwinding, principally governed by sections 196–196L of the Finance Act 2004 ( FA 2004), as applicable herein. For added detail on the nature of ABCs, their role in addressing pension scheme deficits, and the core points to weigh when...
This Practice Note Sets out how tax considerations affect a court’s determination of the sum to be paid to a claimant as damages for financial loss, and how tax is taken into account when computing any interest component of the award. The court’s aim is to award a figure that restores the claimant to the position they would have been in if the wrong or injury (for example negligence, misrepresentation, or breach of contract) had not occurred. This may make it relevant to consider the following: any tax charge that will arise on the damages award (see Practice Note: Direct tax treatment of damages and compensation payments); and/or the tax that would have been due if the wrong or injury had not taken place—for instance, where damages replace a loss of trading profits, whether the claimant would have been taxable on those...
ARCHIVED : This Practice Note has been archived and is not maintained. From 1 April 2017, the worldwide debt cap regime was repealed and superseded by the corporate interest restriction ( CIR) rules thereafter. Consequently, the debt cap provisions described in this Practice Note should be treated as relevant only for periods ending before 1 April 2017, when the CIR took effect. Where any period spans that changeover date, the debt cap will apply solely to the deemed period ending on 31 March 2017. For further details on the CIR, which both replaces and repeals the former debt cap regime, consult the Practice Note: Corporate interest restriction......
ARCHIVED The rules set out in this archived Practice Note apply to companies that most recently opted into the patent box regime for an accounting period commencing before 1 July 2016, in respect of qualifying IP the company applied for or acquired before 1 July 2016 (or, in certain cases, 2 January 2016). Different rules then apply to any new qualifying IP acquired after that date. The revised approach in Practice Note: Patent box calculation of relief—new rules applies to all companies from 1 July 2021. The patent box is an optional regime delivering an effective 10% corporation tax rate on worldwide profits linked to qualifying patents and comparable intellectual property rights. Profits within the scope of the patent box are, in effect, charged to corporation tax at the reduced rate of 10%—see Practice Note: Commencement and phasing in of patent box relief below. The...
ARCHIVED: This Practice Note is archived, is not maintained and is no longer updated. It covers the former CFC regime that applied up to, and including, the first accounting period of a CFC beginning on or after 1 January 2013, when the new rules took effect. For guidance on comparable topics under the new rules effective from that date, see: CFC rules—definitions of company and accounting period and New CFC rules—entity level exemptions: not subject to a lower level of tax. A company will be a controlled foreign company (a CFC) for an accounting period where it is: resident outside the UK—see Definition of a CFC—residence for further explanation controlled by UK-resident persons (controller residence is discussed in Definition of a CFC—residence, and the meaning of control is set out in Definition of a CFC—control), and subject to a lower level of...
ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note collates material on fiscal developments across the 2017–18 tax year, beginning with publication of draft clauses for Finance Bill 2018 on Wednesday 13 September 2017, moving through the Autumn Budget 2017, on to the Bill’s progress through parliament ultimately resulting in the Finance Act 2018, and the Spring Statement on 13 March 2018. For a detailed overview of the annual Budget and Finance Bill process, including the procedural steps involved in passing a Finance Act, see Practice Note: The Budget and Finance Bill process......
ARCHIVED : This Practice Note is archived and no longer maintained. This Practice Note compiles analysis of the principal milestones in the 2014/15 Budget and Finance Bill process. It offers commentary on Summer Budget 2015, Budget 2015 and the Autumn Statement 2014, alongside examination of the provisions in Finance Bill 2015, Finance Act 2015 and the Summer Finance Bill 2015. For a detailed description of the annual Budget and Finance Bill process, including procedural steps for passing a Finance Act, see: The Budget and Finance Bill process. For more on how a general election impacts the Finance Bill process, see our News Analysis: What does the general election mean for the Finance Bill process? Finance ( No 2) Act 2015 Royal Assent for the Finance ( No 2) Act 2015 was granted on 18 November 2015. The Summer Finance Bill 2015 was published on 15 July 2015. For a...
ARCHIVED: This archived tracker sets out a catalogue of all Brexit-related Acts and statutory instruments that impacted tax matters in the UK as at 14 April 2021. It is not maintained and is provided for background information only. For more details, see: Brexit, assimilated law and tax—overview. For a spreadsheet listing tax-related Brexit Statutory Instruments and Acts, click below......
ARCHIVED: This Practice Note is archived and is no longer maintained. It charted the progress of UK primary legislation introduced as part of the legislative preparations for the UK’s exit from the EU during the 2017–19 Parliament. Following the prorogation of the 2017–19 Parliament on 8 October 2019, the Brexit Bills moving through Parliament that had not yet secured Royal Assent fell, namely: Agriculture Bill Financial Services ( Implementation of Legislation) Bill [ HL] Fisheries Bill Immigration and Social Security Co-ordination ( EU Withdrawal) Bill Trade Bill For further reading, see: Brexit Bulletin—key Bills fall away on prorogation of Parliament, LNB News 09/10/2019 64......
This Practice Note explains the apprenticeship levy in detail, describing a charge payable by certain employers and set at 0.5% of the employer’s total annual pay bill. An annual allowance of £15,000 for employers applies, meaning the levy falls due only where an organisation’s annual pay bill exceeds £3m. The apprenticeship levy is run by HMRC within the real time information ( RTI) reporting system, and employers account for and pay it through the PAYE mechanism. History of the apprenticeship levy The apprenticeship levy has been in place, and payable, since 6 April 2017. It was brought into effect by the Finance Act 2016 ( FA 2016), having first been flagged in the Summer Budget 2015. Its purpose was to significantly raise both the volume and the quality of apprenticeships in England, through the creation of an...
This Practice Note This Practice Note was prepared by Anne Redston, Barrister. It expresses her personal views; she is not authorised to speak for the Tribunals Service or the judiciary. Before you read this Practice Note, you should read Practice Note: Appealing an HMRC decision. You are also encouraged to consider whether an HMRC review is appropriate; see Practice Note: HMRC review of a decision. The Note highlights the main matters to raise with your client when deciding whether to pursue an appeal to the First-tier Tax Tribunal ( FTT). It addresses: payment of the tax that is in dispute the merits and prospects of the case matters concerning privacy and confidentiality You should also reflect on the likely costs position. Further guidance on costs can be found in Practice Note: Costs in the First-tier Tax Tribunal ( FTT). This Practice Note, and the related Notes on appeals to the FTT,...
What is the annual tax on enveloped dwellings? The annual tax on enveloped dwellings ( ATED) was brought in as part of a wider set of rules intended to reduce the appeal of holding high-value UK homes indirectly, for example through a company, so as to avoid or lessen liabilities such as stamp duty land tax ( SDLT) on a later disposal of the property, and thereby discourage such arrangements. It forms part of an anti-avoidance package. Further measures within this anti-avoidance suite for high-value UK residential property, introduced alongside ATED, include: the single higher SDLT rate on purchases of high-value UK residential property by non-natural persons ( NNPs) (for further details, see Practice Notes: Rates of SDLT and Single higher rate of SDLT for high-value residential property transactions), and prior to 6 April 2019, a capital gains tax ( CGT) charge on...
The core ATED charge is outlined in Practice Note: ATED—the basics. That Practice Note summarises how ATED is administered and the actions taxpayers must take in relation to paying ATED. It uses terminology and concepts drawn from the ATED legislation, with fuller explanations given in Practice Note: ATED—the basics— General defined terms. ATED is a self‑assessed tax, placing responsibility on the chargeable person (as defined for ATED) to decide whether a property interest is in scope and to file the appropriate returns, together with payment of any ATED due to HMRC, within the relevant time limits. What returns need to be submitted to HMRC? ATED return Where the ATED conditions are met, the chargeable person must submit an ATED return to HMRC. For guidance on completing an ATED return, see below: Completing an ATED return. HMRC has no statutory duty to issue a notice to a...
The UK’s rules on hybrid and other mismatches The UK’s regime tackling hybrid and other mismatches (described in this Practice Note as the hybrid rules) has been in place since 1 January 2017 and is intended to neutralise tax mismatches arising from how a hybrid instrument or hybrid entity is treated for tax purposes. While the hybrid rules typically address cross-border arrangements spanning two or more jurisdictions, they may equally extend to transactions that are entirely domestic within the UK. In particular, the hybrid rules focus on: deduction/non-inclusion mismatches ( D/ NI mismatches), ie where a payment made under a hybrid mismatch arrangement is deductible for tax in the payer jurisdiction but is not brought into the taxable income of a payee or a related party investor, and double deduction cases ( DD cases), ie where a payment under a hybrid...
This Practice Note outlines the principal actions and matters a company must address and weigh up before beginning an application for an initial admission to trading on AIM, the market run by the London Stock Exchange ( LSE). Certain essential steps and considerations need to be undertaken by a company (company) ahead of starting the process of seeking an initial admission to trading on AIM ( AIM admission). Initial considerations The AIM admission timetable normally spans three to six months from the first all-parties meeting, and will demand a significant commitment of management time. Before embarking on this, it is vital that the company gives thoughtful consideration to: raising capital; improving liquidity in the company’s shares; enabling incentivisation of employees; raising the company’s profile. and whether this route is suitable for the company in its particular...
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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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