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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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Careless or inconsiderate driving If someone drives a car carelessly on a road or in a public place, or acts without regard for other users of that road or place, they may commit the offence of careless or inconsiderate driving under section 3 of the Road Traffic Act 1988 ( RTA 1988). Under RTA 1988, s 3, the offence is triable summarily only. Elements of the offence of careless driving To be convicted, it must be shown that a person: drives a mechanically propelled vehicle on a road or other public place without due care and attention, or without reasonable consideration, for other persons using the road or public place Drive Although the RTA 1988 does not define driving, the courts have ruled that driving is a physical act that only an individual can perform. The Divisional Court has determined that the...
Service Service defects ( CPR 3.10)—illustrative rulings Extensions of time to serve the claim form—illustrative rulings Substituted service—illustrative rulings Substituted service—illustrative rulings (cross-border) Dispensation with service of documents—illustrative rulings Claims and remedies ESG litigation—key and illustrative rulings Contract disputes—key and illustrative rulings (2024–2025) Force majeure—key and illustrative rulings Frustration—key and illustrative rulings Compensation claims by data subjects under UK data protection laws—key case tracker Civil fraud—illustrative rulings (2024–2026) Cryptoassets for Dispute Resolution lawyers—key and illustrative rulings Claims against directors—illustrative rulings Unfair prejudice claims—illustrative rulings Claims against directors—key and illustrative rulings [ Archived] Unfair prejudice claims—key and illustrative rulings [ Archived] Derivative claims—key and illustrative rulings [ Archived] Reflective loss—key and illustrative rulings [ Archived] Negligence...
This Practice Note provides a concise overview of Regulation ( EU) 2022/2065 of 19 October 2022 on a Single Market for Digital Services, which amends Directive 2000/31/ EC, called the EU Digital Services Act ( EU DSA). It was published in the Official Journal of the EU ( OJEU) on 27 October 2022 and applies from 17 February 2024, except for certain provisions for very large online platforms ( VLOPs) and very large online search engines ( VLOSEs) and other specified measures that take effect earlier. Alongside the Digital Markets Act ( EU DMA), the EU DSA was crafted as part of a broader legislative package to regulate digital markets. Its principal objective is to keep users safe from unlawful goods, content or services and to protect their fundamental rights online. This Practice Note sets out the background, scope and...
Introduced in 2023, the Financial Conduct Authority’s ( FCA) Consumer Duty (the Duty) signalled a major change in the FCA’s regulation of the retail sector, setting higher expectations for the level of care firms owe to consumers. The Duty forms part of the FCA’s shift to an outcomes‑based regime, prompted by worries that many firms took a reactive, ‘tick‑box’ approach to compliance. The FCA was dissatisfied with the consumer outcomes achieved under existing Handbook provisions, including the Principles for Businesses Sourcebook ( PRIN), the Product Intervention and Product Governance Sourcebook ( PROD), and the pre‑existing client best interest rules within the Conduct of Business Sourcebook ( COBS) and the Insurance: Conduct of Business Sourcebook ( ICOBS). Consequently, the FCA expects firms to raise their standards to meet the Duty’s requirements... Key points on the Consumer Duty are as follows: It took effect on 31 July 2023 for...
This guidance sets out the structure, make-up, accountability and governance arrangements—covering the Board and its committees—of the Financial Conduct Authority ( FCA). The governance framework defines how the Board, as the FCA’s governing body, establishes, steers and oversees the organisation. For details about the FCA and the UK financial services regulatory system, see UK regulators—financial services—overview. For details of the FCA’s roles, aims and statutory powers, see Practice Notes: Financial Conduct Authority—functions and Financial Conduct Authority—objectives and powers. FCA and corporate governance The FCA came into being on 1 April 2013, assuming responsibility for conduct and certain prudential regulation from the Financial Services Authority ( FSA). Under the Financial Services and Markets Act 2000 ( FSMA 2000), as revised by the Financial Services Act 2012 ( FSA 2012), the FCA took on a wide and varied set of regulated activities, notably banking...
This Practice Note outlines how the UK regulates artificial intelligence ( AI) under its National AI Strategy, spotlighting the proposed pro-innovation approach to AI regulation set out in the UK White Paper, and providing an overview of the relevant approach and guidance across key sectors. For more on AI and its regulation, see Practice Notes: Artificial intelligence and machine learning—an introduction to the technology Artificial intelligence—data protection Artificial intelligence—explainability Artificial intelligence—intellectual property Artificial intelligence in the workplace Artificial intelligence in the EU—the key legal issues Contractual considerations for the procurement of artificial intelligence—checklist To track major legal developments relating to AI, see Practice Notes: UK artificial intelligence—tracker and EU Artificial intelligence—tracker. The UK’s National AI Strategy AI is a swiftly developing technology with significant potential to reshape industries, drive economic growth, and influence many parts of society. The...
CGT position on an individual’s death The rules governing CGT on death provide that: assets that the deceased had the power to dispose of are treated as acquired by the personal representatives ( PRs), or any other person to whom they pass, at their market value on the date of death and are treated as not disposed of by the deceased, which means that: death is not a disposal for CGT purposes and no CGT arises as a consequence of the individual’s death, but the assets take on a fresh base value for CGT; i.e. any unrealised gains up to death are effectively wiped out, and assets that have increased in value since their original acquisition by the deceased receive a tax-free uplift when calculating future gains in the hands of the PRs or...
Conditional relief from inheritance tax ( IHT) on a transfer of value of a qualifying asset is granted at the Treasury’s discretion, with applications evaluated by the relevant body, currently Arts Council England. The purpose, mirroring other heritage property reliefs, is to secure the retention of pre-eminent heritage objects within the UK and to safeguard them for the public good, rather than see them disposed of to private traders. For a transfer to secure conditional exemption, specified requirements must be satisfied and the owner (or another relevant person) must undertake to keep the item in good repair and to permit reasonable public access. Conditions for exemption to apply In order for conditional exemption to operate, the following must be satisfied: the property transferred must qualify (and be designated by the appropriate body) as pre-eminent for its national, scientific, historic or artistic interest, or, for land and...
Transfer of assets abroad code ( TAA Code) Part 13, Chapter 2 of the Income Tax Act 2007 ( ITA 2007) sets out key UK anti-avoidance rules referred to as the transfer of assets abroad code. The TAA Code creates an income tax charge where a ‘relevant transaction’ exists in three situations. First, a charge applies to individuals treated as having income under ITA 2007, s 721—those with the power to enjoy such income (see Practice Note: Transfer of assets abroad—transferors having the power to enjoy income). Secondly, a charge applies to individuals treated as having income under ITA 2007, s 728—those who receive capital sums (see Practice Note: Transfer of assets abroad—transferors receiving capital sums). Together, these are called the ‘transferor charge’. Thirdly, a charge applies to individuals to whom income is treated as arising under ITA 2007, s 732 as a...
For an overview of the changes to the taxation of non-domiciled individuals and the removal of the remittance basis from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For details of the remittance basis before 6 April 2025, refer to Non-domiciliaries and the remittance basis—overview [ Archived]. HMRC’s guidance on the reforms appears in the following manuals: Remittance Basis and Domicile RDRM70000 and Residence and FIG Regime RFIG40000. What is the TRF? The temporary repatriation facility ( TRF) is an elective scheme designed to encourage former remittance basis users to pay tax on unremitted foreign income and gains ( FIG) that arose before 6 April 2025, by applying a reduced flat rate. The TRF is available for three tax years, from 6 April 2025 to 5 April 2028. FIG designated to the facility is taxed at 12% in...
FORTHCOMING CHANGE : The Trusts and Succession ( Scotland) Act 2024 gained Royal Assent on 30 January 2024, representing the first overhaul of Scottish trusts law in more than a century since the Trusts ( Scotland) Act 1921. Certain provisions on succession began on 30 April 2024, while others have yet to commence. The principal updates to modernise the regime are set out in News Analysis: Trusts and Succession ( Scotland) Bill passed. Practice Notes dealing with Scottish trusts and succession will be further revised to reflect this new legislation. This Practice Note considers section 29 of the Family Law ( Scotland) Act 2006 ( FL( S) A 2006), concerning the right of a surviving cohabitant to ask the court for an order for payment from an intestate estate in Scotland. The court retains discretion as to whether to make an award when asked. These...
When a claimant starts proceedings in the courts of England and Wales, a defendant can move to contest the court’s jurisdiction by applying under CPR 11. This Practice Note highlights what to consider when preparing evidence-either for a defendant supporting its jurisdiction challenge, or for a claimant resisting such an application. The governing rules are set out in CPR 11. For associated guidance, see Practice Notes: Challenging court jurisdiction-application under CPR 11 (general considerations) Challenging court jurisdiction-application under CPR 11 (timing and extensions of time) For precedent witness statements, see Precedents: defendant- Witness statement in support of an application to challenge English court jurisdiction claimant- Witness statement opposing an application to challenge English court jurisdiction When evidence is to be provided CPR 11(4) states that an application must be made within 14 days after filing an...
This Practice Note offers a digest of recent and revised materials issued by the International Capital Markets Association ( ICMA). It is routinely refreshed and reviewed, and spans publications from January 2017 onwards. Information here is also cross‑referenced within the relevant Practice Notes in Banking & Finance. The ICMA items mentioned in this Practice Note first appeared on the ICMA website (full access requires a subscription). Commentary and linked materials are supplied by Lexis+® UK Banking & Finance. 2026 Date of update/announcement from ICMA ICMA news 30 April 2026 ICMA publishes Digital Bonds Annex to GMRA documentation suite Why? ICMA has unveiled a Digital Bonds Annex to complement its Global Master Repurchase Agreement ( GMRA) documentation set. This addition widens the GMRA architecture to encompass trades in digital bonds, building upon the earlier Digital Assets Annex released in August 2024, which provides standardised terms for repo deals...
Practice Note This Practice Note monitors and distils EU regulatory law, guidance and wider policy activity across the agriculture and food arena. Specifically, it captures every open, concluded and forthcoming consultation, evaluation and proposal linked to guidance, code of practice and legislation in the agriculture and food sphere. Priority files include overhauls of the EU Geographical Indications regime for wine, spirits and agricultural products; updates to EU marketing standards for agricultural products; changes to the EU Food Information to Consumers ( FIC) Regulation; and a review of promotion policy for EU agri-food products. It further tracks Court of Justice matters relevant to agriculture and food. EU food policy seeks to deliver robust food safety and strong animal and plant health across the EU. Through the Common Agricultural Policy ( CAP), agricultural policy likewise supports food safety, affordable food for EU citizens, fair incomes for farmers and the...
In a law firm where colleagues prize different outcomes, how do you home in on what truly energises your team? What will spur people to go the extra mile, and what could block that effort? This Practice Note looks at the core drivers of team motivation and shows that reward can mean different things to different individuals. It covers: what motivation means and why it operates differently for each person five sure-fire ways to demotivate your team how to spot signs of demotivation celebrating success and building on it tackling underperformance keeping hybrid teams motivated keeping part-time workers engaged making team meetings positive and pain-free What is motivation? Motivation is the force that propels what we do. It comprises the reasons or desires that lead us to act in a certain manner. As managers, our ability to motivate teams has limits. We do not control others, and there is no neat rulebook that will leave...
This Practice Note Provides practical guidance for trustees, as well as sponsoring employers, on operating a defined benefit ( DB) pension scheme that has been closed to future accrual, ie with no ‘active’ members accruing pensionable service in the scheme. It does not address the act of closing itself, nor the factors considered in reaching a decision to run a closed scheme rather than proceed to wind-up. It likewise excludes the steps involved in winding up a scheme or managing a scheme in preparation for entry to the Pension Protection Fund ( PPF). For details on these topics, refer to the following Practice Notes: Closing a pension scheme to future accrual—trustee considerations Closing a pension scheme to future accrual—employer considerations Trustee decisions and the Pension Protection Fund Winding up a defined benefit ( DB) occupational pension...
Although trustees of defined benefit ( DB) schemes are typically not signatories to sale and purchase agreements in corporate deals, they still have a crucial part to play. To properly grasp the implications of any transaction, they must also possess a solid grasp of scheme funding, so they can see the full picture. Their responsibilities include safeguarding members’ accrued promises and, as encouraged by the Pensions Regulator, taking a proactive stance on addressing funding shortfalls—this involves evaluating the employer’s financial robustness (the employer covenant) and, where suitable, seeking improved funding terms from the sponsoring employer. In line with this, the Pensions Regulator requires trustees to maintain up-to-date insight into covenant strength by undertaking routine employer covenant reviews. This regular assessment keeps trustees’ understanding current during corporate activity and supports informed, timely engagement with the sponsoring employer when appropriate. While trustees owe...
FORTHCOMING CHANGE : The Department for Work and Pensions ( DWP) is preparing to introduce a secondary notifiable events regime under section 69A of the Pensions Act 2004, which was inserted by the Pension Schemes Act 2021. Under this new framework, employers will be required to notify both the trustees and the Pensions Regulator of certain defined benefit ( DB) scheme events, and to provide an ‘accompanying statement’ (a declaration of intent) setting out the details and the mitigation steps for any potential detriment to the scheme. In a 2021 DWP consultation it was proposed that three events should trigger notification: (i) an intended disposal by the employer of a material part of the employer’s business or assets; (ii) the intended granting or extension of security over assets that would give priority to other creditors—a decision in principle by the employer to grant or...
This How-to guide explains how to counsel on putting a training programme in place to underpin the appraisal process. When done well, appraisals can drive notable gains in morale, capability and retention; however, meeting these aims requires all participants to know how to run effective reviews and to recognise both the possibilities and the limits of appraisal outcomes... Why appraisal training is required For many managers and staff, appraisals can be a source of considerable worry......
This Practice Note This Practice Note reviews legal questions linked to retirement from employment, such as age discrimination, the justification for a compulsory retirement age and dismissal. It also touches on practical aspects of retiring, including flexible routes, workplace conversations, underperformance, illness, health and safety, insured benefits, pensions and employee share schemes. From October 2006, the Employment Equality Act ( Age) Regulations 2006: made age-based discrimination against workers, employees and others unlawful introduced a default retirement age ( DRA) of 65 for employees treated retirement as a potentially fair reason for dismissing an employee The DRA was later removed and the related statutory retirement procedures repealed from 6 April 2011. The government explained this change was to ensure no one lost the chance to work merely because they had reached a certain age. Consequently, the ‘retirement age’ is now typically set by 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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