Featured documents
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
Issue Details Convention on Early Notification of a Nuclear Accident Parties: 136 (including 4 non- State parties) Location: Vienna Adopted: 26 September 1986 Came into force: 27 October 1986 Subject: Requirement for prompt notification of nuclear accident What is the background to the 1986 Vienna Convention? The Convention on Early Notification of a Nuclear Accident creates a system to alert other States about nuclear events with potential transboundary releases of radiological safety significance. Triggered by the USSR’s failure to share information promptly after Chernobyl, it compels States to provide the accident’s timing, location, details of radioactive releases, and other data vital for assessing the situation. Notices must be sent to potentially affected States directly or via the International Atomic Energy Agency ( IAEA), and to the IAEA itself. Reporting is obligatory for nuclear accidents linked to the facilities and...
This Practice Note examines the scope of the arbitral tribunal’s powers in arbitrations commenced under the Vienna International Arbitral Centre ( VIAC) Arbitration Rules 2021 (the Vienna Rules). The Vienna Rules 2021 came into force on 1 July 2021 and apply to any proceedings started on or after that date. If your arbitration proceeds under the Vienna Rules 2018, effective from 1 January 2018, ensure you consult the prior version of the rules. Conducting the proceedings The Vienna Rules grant the tribunal significant latitude in managing the procedure. Although it must honour any agreement between the parties, treat them fairly, and safeguard their right to be heard, the tribunal may adapt the process to the case’s particular needs ( Vienna Rules, art 28). Other responsibilities of the tribunal under the Vienna Rules include: setting the timetable and the number of written...
This Practice Note explains how to deal with arbitration started under the Vienna International Arbitral Centre ( VIAC) Arbitration Rules 2021 (the Vienna Rules). The 2021 Vienna Rules have applied from 1 July 2021 to all proceedings filed on or after that date. If your case is under the Vienna Rules 2018, in force from 1 January 2018, make sure you consult that earlier set of rules... How to file the Answer to the Statement of Claim The respondent must submit an Answer to the Statement of Claim within 30 days of service of the Statement of Claim ( Vienna Rules, art 8(1)). The Answer must be delivered to VIAC both electronically and in hard copy. Each submission must be accompanied by exhibits in a sufficient number of sets for the Secretariat, every arbitrator and each party to the arbitration ( Vienna Rules, art...
This Practice Note reviews changes under the 1999 editions of the Red, Yellow and Silver Books, alongside the Gold Book 2008 and the Pink Book 2010. For detail on changes under the 2017 editions of the Red, Yellow and Silver Books, see Practice Note: FIDIC contracts 2017—variations. Introduction Across all FIDIC forms of contract, the employer may instruct alterations to the works at any time before the Taking- Over Certificate is issued (the Commissioning Certificate under the Gold Book) without needing the contractor’s consent. Nevertheless, issuing a change may give the contractor an entitlement to extra payment and an extension of time within which to finish the altered works. In each FIDIC form, such changes are principally addressed by clauses 13.1 to 13.3, which set out the right to vary the works and the steps to be followed. What is a...
This Practice Note This Practice Note explains when a maintenance agreement between spouses or civil partners can be changed during the parties’ lifetimes, whether by mutual consent or by order of the court under the Matrimonial Causes Act 1973 ( MCA 1973) or the Civil Partnership Act 2004 ( CPA 2004), and identifies the relevant factors. It addresses required procedure and pertinent case law. It also examines the court’s authority to revise a child-related maintenance agreement under Schedule 1 to the Children Act 1989 ( Ch A 1989). The parties may amend the terms of a maintenance agreement by consent at any time, ideally recorded in writing. See Practice Note: Formalities of maintenance agreements for what amounts to a maintenance agreement and associated contractual considerations. Further, the court may vary a maintenance agreement between spouses or civil...
People in the UK submit more tips to the US Securities and Exchange Commission ( SEC) than almost any other nation. Yet many workers and organisations here know little about the SEC and its whistleblower programme. As numerous UK companies may fall within the programme’s reach, employment practitioners in the UK should understand it to advise clients properly. This Practice Note outlines the SEC whistleblower rewards programme, which permits individuals to report legal breaches to the SEC anonymously, and pays awards where their information results in a penalty exceeding US$1m. It sets out the broad categories of UK companies regulated by the SEC, who may take part in the rewards scheme, and the US protections available to whistleblowers who disclose securities law violations. It also considers issues for UK employers subject to SEC oversight and for their staff. For general UK...
ARCHIVED: This Practice Note has been archived and is not maintained. It is provided for background information only. The Financial Industry Regulatory Authority ( FINRA) is an independent regulatory organisation supervising the US securities market. As part of its remit, FINRA runs the securities industry’s largest dispute resolution forum. It addresses financial and commercial disagreements between investors, brokerage firms and individual brokers, as well as disputes within and between brokerage firms and brokers. Matters are resolved through FINRA’s own arbitration process. FINRA maintains two Codes of Arbitration Procedure: the Code of Arbitration Procedure for Customer Disputes (the Customer Code or Section 12000 of the FINRA Rules), which governs arbitrations between investors and industry participants, and the Code of Arbitration Procedure for Industry Disputes (the Industry Code or Section 13000 of the FINRA Rules), which governs arbitrations between industry...
1. What is the applicable legislation? Uruguay lacks a broad, cross‑cutting regime for screening foreign investment. In this respect, the authorities encourage all investment, without discrimination between local and foreign investors. Nevertheless, operating in certain industries demands prior authorisation or dedicated, sector‑specific licences in order to commence activities. Additionally, some areas impose particular rules aimed at identifying the ultimate owners of the capital invested and, in some instances, require participation through a locally incorporated entity that will be subject to Uruguayan regulation. Sectors commonly needing prior authorisation include the national financial system, activities requiring environmental permitting, mobile telecommunications services and long‑distance telecommunications services. Outside the sphere of the traditional State monopolies, there appears to be no support for reserving so‑called strategic sectors solely to Uruguayan capital. Uruguayan legislation has established a legal framework to promote investments across various fields and...
ARCHIVED This Practice Note is archived and is no longer maintained. Originally prepared for Lexis Practice Advisor®, in the United States, it outlines the patent litigation pathway and principal considerations when a client elects to sue or is accused of patent infringement. Such disputes are protracted and may run for years, generating substantial legal spend and diverting people and funds from every party involved. They can also imperil the claimant’s patent(s), as accused infringers frequently contest validity and/or enforceability through affirmative defences or counterclaims, or by initiating a parallel administrative case before the Patent Trial and Appeal Board ( PTAB), including an inter partes review ( IPR). Conversely, litigation can be an effective enforcement tool that, if successful, yields sizeable damages and discourages future infringement. Matters to evaluate include: Imposing a litigation hold as soon as proceedings are reasonably...
ARCHIVED: This Practice Note has been archived and is not maintained. It is for background information only. The Financial Industry Regulatory Authority ( FINRA) is an independent regulator for the US securities sector. It operates the industry’s largest forum for resolving disputes, addressing financial and commercial disagreements involving investors, brokerage firms and individual brokers, as well as conflicts within and between brokerage firms and brokers. These matters are determined through FINRA’s own arbitration process. FINRA has two Codes of Arbitration Procedure: the Code of Arbitration Procedure for Customer Disputes (the Customer Code or Section 12000 of the FINRA Rules)—governing arbitration between investors and industry participants the Code of Arbitration Procedure for Industry Disputes (the Industry Code or Section 13000 of the FINRA Rules)—governing arbitration between industry participants This note deals solely with the Industry Code. For details on the arbitral panel under the...
A minority member in a company typically has limited scope to sway management or the majority and, as a result, their interests may at times be overlooked. If they need to safeguard their position, a minority member has several options, eg they may: Bring an unfair prejudice claim by petition Pursue a derivative claim Seek an order for the company to be wound up Issue a claim against a director in their personal capacity, rather than as a director, where justified This fundamentals note explores how a minority member can protect their stake by issuing an unfair prejudice petition. For further information, see Practice Notes: Unfair prejudice claim—what it is and when to use it, Unfair prejudice claim—the procedure and Unfair prejudice claims—key and illustrative decisions [ Archived]. For guidance on other routes and remedies open to a minority member, see...
This Practice Note provides an outline of the principal offences relating to the sale of alcohol to under‑age children under the Licensing Act 2003 ( LA 2003). For general information on alcohol licensing, see: Licensing of alcohol and entertainment—overview. It highlights the principal legal provisions governing such sales. The children and alcohol offences LA 2003 establishes a wide array of child‑related alcohol offences that may arise in practice. The most common are the following, set out below: sale or supply of alcohol to children permitting the sale or supply of alcohol to children persistently selling alcohol to children purchase of alcohol by or on behalf of children Note, however, that purchase of alcohol by or on behalf of children under LA 2003, s 149 is rarely prosecuted in practice. All offences under LA 2003 are summary‑only matters that can be tried only in the magistrates' court, with some exposing...
This Practice Note considers how to commence arbitration proceedings pursuant to the United Nations Commission on International Trade Law Arbitration Rules (the UNCITRAL Rules) This Practice Note explains how to commence arbitration under the United Nations Commission on International Trade Law Arbitration Rules (the UNCITRAL Rules). For an introduction to the UNCITRAL Rules, see Practice Note: UNCITRAL Rules—background and introduction. For guidance on responding to an UNCITRAL arbitration claim, see Practice Note: UNCITRAL Rules—responding to a Notice of Arbitration. When a dispute arises, it is crucial for the parties and their advisers to examine the dispute resolution clause in the applicable contract. Where arbitration is specified, they should confirm: any time limit (contractual or statutory) by which the arbitration must be initiated any pre-arbitration steps (particularly any ADR) that must be undertaken before commencing arbitration which...
What are unapproved share options? Share options give an individual the right to acquire shares once specific conditions are met—such as a period elapsing or a defined event occurring—provided the holder pays the fixed amount to buy those shares at that time. See Q& A: What is the difference between a share and a share option? The term unapproved option refers to any share option not granted under the statutory tax-advantaged arrangements—being a company share option plan ( CSOP), an enterprise management incentives ( EMI) scheme or a save as you earn scheme ( SAYE)—and originates from the time when these schemes typically needed HMRC’s formal approval before the associated statutory tax reliefs could apply. Although, since April 2014, HMRC approval is no longer required for a statutory tax-advantaged scheme, the expression continues to be used. Unapproved options can be granted under a...
The general rule As a broad principle, a company brings into account for corporation tax the profits and losses that arise on its derivative contracts by reference to the amounts of profit or loss shown in respect of those derivatives in the company’s relevant accounts, which are prepared in accordance with generally accepted accounting practice ( GAAP). Put another way, GAAP-compliant accounts provide the mechanism by which the presence, quantification and timing of taxable amounts linked to a company’s derivative contracts are determined for corporation tax purposes. This approach is commonly described as ‘tax following the accounts’. The legislative framework for taxing derivative contracts is set out in Part 7 of the Corporation Tax Act 2009 ( CTA 2009) ( CTA 2009, ss 570–710), and is considered further in Practice Note: Taxation of derivatives—the main rules. There are,...
This Resource Note collates commentary, analysis and sources to aid interpretation of, and give practical guidance on the application of, UKLR 8 of the UK Listing Rules, which addresses requirements for companies in the equity shares (commercial companies) category—also known as the commercial companies category—in relation to related party transactions ( RPT)... Where relevant, it signposts: the Financial Conduct Authority ( FCA) Handbook FCA guidance in its Knowledge Base— Procedural notes and Technical notes (which constitute formal guidance and are binding on the FCA) FCA consultation papers ( CP), discussion papers ( DP), policy statements ( PS) and feedback statements Primary Market Bulletins and other publications of the FCA former UKLA technical and procedural notes and the UKLA’s newsletter List!, where still relevant to the interpretation or application of a provision assimilated EU...
This Practice Note considers when VAT zero-rating applies to developers who sell or let non-residential properties they have transformed for residential use—either as dwellings or for a relevant residential purpose. Why does zero-rating matter? If zero-rating is unavailable, the supply is generally exempt and the developer is unable to reclaim VAT (ie input tax) on costs, for example on the building’s conversion, professional fees and possibly on buying the property. For further guidance, see Practice Note: When can a person recover VAT? VAT cannot be reclaimed if it ought not to have been charged. Put simply, VAT charged in error is not reclaimable. Care is therefore required throughout projects. Where the project creates a dwelling, the conversion services are commonly taxed at 5%, or are zero-rated where a housing association commissions the work (see Practice Note: VAT treatment of building work). A 20% VAT claim may be...
This Practice Note explains the zero-rating of VAT for developers who sell or let dwellings they have built Why does zero-rating matter? Without zero-rating, the supply is typically exempt, meaning the developer is unable to reclaim VAT (ie input tax) on related expenditure, for example on professional fees and potentially on the site acquisition. For more details, see Practice Note: When can a person recover VAT? The building services provided during the construction of the dwelling will, in most cases, already have been zero-rated; see Practice Note: VAT treatment of building work. Where that is so, a developer who did not suffer VAT on buying the site may view zero-rating of sales and leases as advantageous, though not strictly necessary Why might zero-rating not apply? ......
For UK VAT to be chargeable, a transaction must satisfy five cumulative criteria. Specifically, it must: amount to a supply of goods or a supply of services constitute a taxable supply occur in the UK be made by a taxable person be carried out in the course or furtherance of any business operated by that person This Practice Note explains what each of those five requirements means. It does not, however, consider the importation of goods or those cases where a UK customer is obliged to account for UK VAT on services received from abroad—ie, the reverse charge; for those topics, see Practice Notes: VAT—the reverse charge on cross-border supplies and VAT—importing goods. This Practice Note also includes references to EU Directives and case law; for details on the continuing significance of EU Directives, and of judgments of the Court of...
Universities and other academic institutions Universities and other academic bodies carry out extensive research and consequently create significant volumes of protectable IP. Safeguarding and exploiting this IP is both costly and time‑consuming, and frequently the university is better placed to manage this than individual academics. Many larger institutions operate IP policies requiring academics to assign all IP rights arising from their research to the university. In return, incentives such as a share of the income generated by the IP are provided. After a university secures ownership of IP, it can be commercialised in several ways, including: donation for the wider benefit of the public licensing to established third parties or start‑ups selling or assigning the IP to third parties creating spin‑offs to exploit the IP A university ‘spin‑off’ or ‘spin‑out’ is a new company established to capitalise on research...
Popular documents
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 ]...
Discover more from LexisNexis
