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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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ARCHIVED: This Practice Note is archived and no longer maintained. It covers the Finance Act 2023 ( FA 2023) and the Finance ( No 2) Act 2023 ( F( No 2) A 2023), which obtained Royal Assent on 10 January 2023 and 11 July 2023, respectively. Kept for historic interest, it traces the progress of both pieces of legislation from draft publication, through Parliament, to enactment, sets out key provisions, and flags significant events and documents, including published amendments relevant to their passage. The tracker is divided into three parts: Progress of FA 2023 and F( No 2) A 2023 FA 2023—measure by measure F( No 2) A 2023—measure by measure Progress of FA 2023 and F( No 2) A 2023 For an overview of the provisions in draft Autumn Finance Bill 2022 ( AFB 2022), which was enacted as Finance Act 2023, see News Analysis:...
ARCHIVED: This archived Practice Note outlines how the coronavirus ( COVID-19) pandemic impacted the running and procedures of the tax tribunals. It is current to 1 October 2021, is no longer updated, and is provided for background only. For further details, see Disputes with HMRC: appeals—overview and Practice Note: Appealing an HMRC decision. Appeals and applications before both the First-tier Tribunal and the Upper Tribunal were markedly affected by COVID-19. This guidance captures the position as at 1 October 2021. Throughout the pandemic the situation changed frequently. The Ministry of Justice issued regular notices, and it remains sensible to consult the Courts and Tribunals Judiciary website for the latest position. The Ministry of Justice also hosted a page bringing together coronavirus-related advice and guidance. This material included ‘pilot’ practice directions, announcements and guidance. They were labelled ‘pilot’ because they were introduced to address...
This Practice Note outlines details of the Finance Act 2019 ( FA 2019), which received Royal Assent on 12 February 2019. It is kept for historical reference, charting the legislation’s route through Parliament and providing a summary, with pertinent links, of each measure in the Act. The tracker is divided into three sections: Progress of FA 2019 FA 2019—measure by measure Items expected to be but not included in FA 2019 For an overview of the provisions of the Bill as released on 7 November 2018, see News Analysis: Publication of Finance Bill 2019 and consultations. For details of the draft legislation issued on 6 July 2018, see News Analysis: Legislation day: Draft Finance Bill 2019. For comprehensive tracking of the consultations mentioned, see: Tax—consultation and legislation tracker. Progress of FA 2019 This part of the Practice Note records the progress of FA 2019...
Updated November 2025 Introduction The Argentine Republic comprises 23 provinces plus a federal district—the City of Buenos Aires, the nation’s Federal Capital. Sitting on the south-eastern edge of South America, Argentina ranks eighth worldwide by land area and second in Latin America, spanning roughly 3.8 million square kilometres (about 1.5 million square miles). Its population exceeds 45 million, with around 15 million residing in Greater Buenos Aires, and an overall density close to 15 inhabitants per square kilometre. With a GDP near US$633bn, Argentina stands among Latin America’s biggest economies. Yet recurrent swings in growth and entrenched institutional constraints have hampered development. Although urban poverty has fallen compared with the prior year, it remains elevated at roughly 32% of residents, according to recent data. In December 2023 a new right-of-centre coalition assumed office, pledging a shift towards more market-friendly measures, such as easing foreign exchange...
Updated in December 2025 Introduction Germany stands as Europe’s strongest economy and ranks among the largest worldwide. Its central position across the continent underpins a tightly knit infrastructure network. The country presents excellent business conditions and enjoys strong regard from overseas investors. Far-reaching structural reforms, together with restrained growth in unit labour costs, have markedly enhanced the competitiveness of German enterprises. Outstanding infrastructure and a highly qualified workforce further underpin long-term commercial success. The Federal Government has recently expanded public spending to unprecedented levels, with a particular focus on infrastructure investment. In addition, the legislature has widened depreciation allowances and resolved to lower corporation taxes. There are numerous options for structuring a venture in Germany. The purpose of this Practice Note is to flag key issues a new business should address before commencing operations in Germany. This Practice Note is not intended to be a...
Updated in June 2025 Introduction Set in the Eastern Mediterranean, Cyprus sits at the meeting point of Europe, Asia and Africa. It is a sovereign, independent republic operating a presidential system, under a written constitution that upholds the rule of law, political stability, human rights and private property. Cyprus has belonged to the EU since 1 May 2004 and adopted the euro on 1 January 2008. In the run‑up to accession, wide‑ranging structural and economic reforms reshaped the economy, fostering a modern, open and energetic business landscape. Since entry, the island has become a natural gateway for two‑way investment between the EU and global markets, notably the fast‑expanding economies of Russia, Eastern Europe, India and China. As an international business and financial centre, Cyprus is exceptionally well positioned. Beyond its strategic location, cosmopolitan character and appealing climate, it offers first‑class commercial...
Updated in April 2025 Introduction Companies are operating ever more across borders, spurred by the rise of online services. Yet while commerce may span jurisdictions, each territory preserves its own regulatory stance, customs and market practices. Before launching in a new location, businesses should weigh potential political or legislative exposure. Such risks differ by nation, and their salience shifts with the industry and the particular priorities of the enterprise. This note highlights key points to evaluate before entering a fresh jurisdiction. Numerous organisations assess how jurisdictions perform on critical dimensions. The World Economic Forum’s Future of Growth Report 2024 recognises many of these areas as key indicators when appraising a country’s economic climate and resilience. At the close of this note you will find links to country specific guides that provide deeper reviews of the principal legal matters to address when...
The statutory residence test ( SRT) The statutory residence test ( SRT) is the framework for deciding whether a person is UK tax resident for 2013–14 and later tax years. Crucially, it applies only to income tax, capital gains tax, inheritance tax ( IHT) and corporation tax. Other regimes use distinct rules—most notably Stamp Duty Land Tax and National Insurance. The SRT focuses on the consequences of time spent in, and ties to, the UK. It is entirely separate from immigration law and any permission to enter, live or work in the UK. These notes consider the UK as a whole. They do not cover the separate residence rules that determine whether someone is resident in a constituent nation, such as Scotland or Wales, for devolved tax purposes. As explained in Practice Note: The structure of the statutory residence test, establishing an...
This Practice Note sets out an outline of the enhanced or specific sanctions that may apply where a person is involved in non-compliance, avoidance or evasion with an offshore element, and covers the following measures: the offshore penalties for non-compliance regime requirement to correct past offshore tax non-compliance 12 year time limit for offshore non-compliance publishing details of deliberate tax defaulters civil sanctions for enablers of offshore evasion penalty for UK facilitators of offshore promoters of tax avoidance schemes criminal offences for offshore tax evaders corporate offence of failure to prevent the criminal facilitation of tax evasion For further information on the current general penalties regime, see the Tax penalties, interest and time limits—overview subtopic. See also: the Timeline of penalties, sanctions and criminal offences in relation to offshore tax matters. The offshore penalties for...
ARCHIVED This Practice Note is archived and no longer maintained. It presents information on the Finance ( No 2) Act 2015 ( F( No 2) A 2015), which obtained Royal Assent on 18 November 2015, and is preserved here for reference. It is kept for historical interest, mapping the legislation’s route through Parliament and offering a description, with relevant links, of each measure in the Act. The Practice Note is divided into the following five parts: progress of F( No 2) A 2015 F( No 2) A 2015 Committee stages published legislation with immediate effect— Summer Budget 2015 published legislation with subsequent effect, and measures deferred from Finance Act 2015 For clarity and to avoid confusion, throughout this Practice Note we refer to the finance bill first published on 15 July 2015 as the ' Summer Finance...
This Practice Note summarises the principal UK tax rates, thresholds and allowances. It is designed as a quick-look aide, rather than an exhaustive source. It outlines the key figures for UK-resident individuals and companies for the current and previous tax/financial years. For fuller detail on private client rates, including inheritance tax, see Practice Note: for Private Client. For broader historical data and additional figures on rates, thresholds and allowances, refer to Whillans's Tax Tables. Corporation tax Main rate: 25% for the financial years ending 31 March 2027 and 31 March 2026 ( Finance Act 2026, s 11(2); Finance Act 2025, s 13(2)). Small profits rate (1): 19% for the same financial years ( FA 2026, s 12(a); FA 2025, s 14(a)). Lower limit (applies to a company with no associated companies and a 12-month accounting period): £50,000 (...
FORTHCOMING CHANGE : The Scottish government has begun a review of LBTT, starting in spring 2025. Priority topics include whether non-residential bands should apply to 'mixed' deals, multiple dwellings relief, the 6+ exclusion from the additional dwellings supplement, first time buyer relief, the triennial lease review return cycle, and options for aligning LBTT rates with net zero objectives. Amendments are not anticipated until after the Scottish Parliament elections, which must occur by 7 May 2026. This Practice Note forms part of a suite on Scotland’s land and buildings transaction tax ( LBTT): Scotland: Land and buildings transaction tax ( LBTT)—the basics Scotland: Land and buildings transaction tax ( LBTT)—chargeable consideration and rates of LBTT Scotland: Land and buildings transaction tax ( LBTT)—particular transactions and taxpayers, and Scotland: Land and buildings transaction tax ( LBTT) on...
This tax tracker outlines the current position of US FATCA intergovernmental agreements ( IGAs) and UK FATCA IGAs. It is organised into three sections: US FATCA— IGAs in force US FATCA— IGAs signed, or agreed in substance, but not yet in force UK CDOT—automatic exchange of information agreements between the UK and Crown dependencies and overseas territories US FATCA— IGAs in force Set out below is a compilation of IGAs between the US and another country that are currently in force. Be aware that the date an IGA took effect may differ from the date on which that jurisdiction is regarded, under US law, as having an IGA in effect. For further detail, see Practice Note: US: Foreign Account Tax Compliance Act ( FATCA)—summary — What is an intergovernmental agreement?. This list is drawn from US Treasury Department sources and was last...
This Practice Note Prepared by Anne Redston, Barrister. It reflects her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This note explains what happens after your client receives a First-tier Tax Tribunal ( FTT) decision notice. It covers: your options if you are dissatisfied with the decision, including: textual corrections to the decision asking for the decision to be set aside seeking permission to appeal to the Upper Tribunal ( UT) when a taxpayer is likely to obtain permission to appeal the costs consequences of pursuing further litigation Before proceeding, read Practice Note: Appealing an HMRC decision. This and the other Practice Notes on appeals to the FTT provide only a...
Alongside limited partnerships ( LPs), limited liability partnerships ( LLPs) commonly serve as vehicles for owning UK real estate. This Practice Note considers the direct tax position (ie corporation tax, income tax and capital gains tax ( CGT)) and the annual tax on enveloped dwellings ( ATED) for a UK LLP in a property setting. In this note, CGT denotes capital gains tax and corporation tax on chargeable gains, unless indicated otherwise. For wider guidance on the taxation of an LLP, see Practice Note: Taxation of UK LLPs. The direct tax treatment of an LP in a property context is addressed in Practice Note: Tax treatment of a UK limited partnership. The indirect tax treatment (ie VAT and SDLT) of an LLP differs from the direct tax position and sits outside the scope of this Practice Note. For further...
FORTHCOMING CHANGES: At Budget 2025, the government confirmed that Finance Bill 2026 will legislate for: a cut in the writing-down allowance rate for main pool plant and machinery from 18% to 14%, applying from 1 April 2026 for corporation tax and 6 April 2026 for income tax—this will affect companies and unincorporated businesses with main rate pools, including expenditure that is ineligible for, or predates, first-year allowances (such as the super-deduction and full expensing) a new 40% first-year allowance for qualifying main rate expenditure incurred from 1 January 2026, with fewer restrictions than other FYAs—primarily advantageous where spend is not otherwise covered by the £1m AIA or existing FYAs (including full expensing); available to all businesses and covering assets used for leasing (but not overseas leasing), while excluding cars and second-hand assets a one-year extension of the 100% green...
The corporate intangible assets regime The corporate intangible assets regime sets out how a company’s gains and losses on intangible fixed assets ( IFAs) are taxed and relieved. These provisions are contained in Part 8 of the Corporation Tax Act 2009 ( CTA 2009). In broad terms, an IFA falls within this regime if it: meets the asset conditions, and is not a pre- FA 2002 asset. For the definition of a pre- FA 2002 asset, see Practice Note: What is a pre- FA 2002 asset? In short, the asset conditions are satisfied where the IFA: either meets the tax definition of an intangible fixed asset or is goodwill (as defined for accounting purposes), and is not specifically excluded from the corporate intangible assets regime (excluded assets). This Practice Note sets out which assets are treated as excluded assets, in whole or in part......
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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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