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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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Withdrawal of Part 1 arrest warrants and Part 2 extradition requests If an arrest warrant, whether issued or certified, under Part 1 of the Extradition Act 2003 ( EA 2003) (a Part 1 arrest warrant), or an extradition request under EA 2003, Pt 2 (a Part 2 extradition request), is withdrawn before a requested person is extradited, the requested person must be discharged......
THIS PRACTICE NOTE APPLIES TO MULTI- EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES Withdrawal arrangements give exiting employers of underfunded defined benefit occupational pension schemes an alternative to paying in full the statutory debt arising under the Pensions Act 1995, s 75 (a s 75 debt) when an employment-cessation event occurs. Following such an event, a s 75 debt becomes due from the exiting employer to the scheme. In a multi-employer scheme, the exiting employer’s s 75 debt is its liability share—its portion of the scheme deficit calculated on a buy-out basis. A withdrawal arrangement is a contractual commitment between the exiting employer, the scheme trustees and a guarantor. Under this arrangement, the exiting employer pays less than the full s 75 amount, and a guarantor undertakes to cover the remaining balance at a later time (eg when the scheme winds up). These...
The Law Society’s Wills and Inheritance Quality Scheme ( WIQS) stands as a quality mark for legal practices dealing with wills, probate and estate administration. The Law Society explains that gaining membership helps the public recognise the excellent service and the professional guarantee provided by solicitors in this field. This Practice Note flags particular Precedents in Lexis+® UK that you may use or tailor to satisfy the Core Practice Management Standards—core standards that must be met if your firm does not already hold Lexcel or CQS accreditation. 1. Risk management For detailed requirements, see: Wills and Inheritance Quality Scheme......
Introduction On 27 February 2023, UK Prime Minister Rishi Sunak and European Commission President Ursula von der Leyen agreed new arrangements governing Northern Ireland’s post‑ Brexit regime. Branded the Windsor Framework, it revises the Northern Ireland Protocol, a component of the Withdrawal Agreement concluded between the UK and the EU when the UK departed the bloc. The UK government has issued a Command Paper detailing the Framework’s measures. The corresponding legal instruments, embodying the political accord, have also been released. Decision No 1/2023 of the Joint Committee gives the Framework legal force, and the Northern Ireland Protocol is now referred to as the Windsor Framework. For practical guidance on Decision No 1/2023 of the Joint Committee, see Practice Note: Joint Decision for Windsor Package to commence. The purpose of the Windsor Framework is to secure the seamless movement of goods between the UK and...
Windrush Scheme On 16 April 2018, after a number of high profile widely reported cases involving long-settled Commonwealth migrants struggling to prove their lawful right to live in the UK, the government created a taskforce for this cohort. The Home Office urged long-term Commonwealth citizen migrants, unable to evidence their right to remain, to contact the Windrush Taskforce (now the Windrush Help Team) by telephone or email to review their situation and discuss their position, as appropriate to their circumstances. At first, eligible people using the service had matters concluded on an ad hoc basis, without lodging a formal application. This approach evolved into a structured route with the introduction of the Windrush Scheme (the ‘ Scheme’) on 30 May 2018. Notably, while the Scheme mainly targets specified ‘ Commonwealth citizens’, its scope reaches beyond Commonwealth citizens and their children, and also covers...
CASE HUB ( Appeals lodged at the General Court in Cases T- 256/12 ( Hautau), T- 248/12 ( Fuhr), T- 252/12 ( Gretsch- Unitas), T- 292/12 ( Alban) and T- 257/12 ( Siegenia- Aubi) ARCHIVED – This archive records the position as at the decision dated 28/02/2012 and is no longer being updated. See further: Timeline Case facts Outline European Commission inquiry into price fixing concerning window mountings (case number COMP/39.452). Latest developments: On 28 March 2012, the Commission adopted an infringement decision and levied fines amounting to €85.876m......
THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMES When an occupational pension scheme starts winding-up, trustees must establish a winding-up procedure and provide it to the Pensions Regulator (the Regulator) and others. For further information, see Disclosure of winding-up procedure, below. Trustees also have a statutory obligation to issue information to scheme members and beneficiaries: once winding-up has commenced, and when discharging scheme liabilities for particular individuals Prior to 6 April 2014, the relevant statutory disclosure provisions were contained in the Occupational Pension Schemes ( Disclosure) Regulations 1996, SI 1996/1655, which have since been repealed. These requirements are now contained in the Occupation and Personal Pension Schemes ( Disclosure) Regulations 2013, SI 2013/2734. For details of the disclosure obligations that apply on and from 6 April 2014, see Practice Note: Disclosure requirements applicable to occupational and personal pension schemes on and from 6 April...
This Practice Note examines the winding-up of an insolvent partnership treated as an unregistered company under the Insolvency Partnerships Order 1994 ( IPO 1994), SI 1994/2421, arts 7 and 9, on the petition of a creditor, member, responsible insolvency practitioner ( IP) or the Secretary of State, provided no simultaneous petition is issued against a member or members. IPO 1994, Sch 3, and Sch 5 (for a member’s petition) adjust elements of Part V of the Insolvency Act 1986 ( IA 1986), which addresses the winding-up of an unregistered company. Note: there is no provision for the voluntary winding-up of a partnership ( IA 1986, s 221(4), as modified by IPO 1994, SI 1994/2421, Sch 3 Pt I, para 3). Background General partnerships, unlike limited liability partnerships ( LLPs), do not possess separate legal personality, so partners remain jointly and severally liable for...
This Practice Note sets out the principal steps for properly bringing to an end a defined contribution ( DC) occupational pension scheme—also described as a money purchase occupational pension arrangement or a trust-based defined contribution plan. Throughout this Practice Note, this type of arrangement is termed a ‘ DC scheme’. The guidance applies across a range of DC schemes, including trusts that sit outside the authorised master trust framework and small self-administered pension schemes ( SSASs), although the latter may, in certain cases, be excluded from particular statutory obligations or requirements. This Practice Note does not cover the winding-up of any: an ‘authorised master trust’ under the Pension Schemes Act 2017 ( PSA 2017)—for further detailed information, please see Practice Note: The authorisation and supervisory regime for master trusts, contract-based DC arrangements (eg group personal pension...
FORTHCOMING CHANGE : On 30 January 2024, the Trusts and Succession ( Scotland) Act 2024 obtained Royal Assent, signalling the first comprehensive review of Scottish trust law in more than a century since the principal Trusts ( Scotland) Act 1921. The trust-related provisions will not operate until secondary legislation is made by the Scottish Ministers, while the succession elements took effect on 30 April 2024. The chief reforms aimed at modernising the law are outlined in News Analysis: Trusts and Succession ( Scotland) Bill passed. Practice Notes covering Scottish trusts and succession will be further updated to align with this new legislation. CORONAVIRUS ( COVID-19) : Certain formal requirements for creating a valid Will in Scotland have been eased since the coronavirus pandemic. See News Analysis: Signing Wills in Scotland in times of social distancing. Making a Will On death, it must be determined whether a valid Will...
Following the Government’s reply to the Law Commission’s Modernising Wills: Final report, ministers accept that reform is required and have indicated that further announcements will follow once all 31 recommendations have been reviewed. The accompanying draft legislation reflects the report’s proposals, including repealing the Wills Act 1837 and introducing a new, future‑ready statute, as set out in Modernising Wills: Final Report Volume II: draft Bill for a new Wills Act... What is the position with the Wills Bill? The Law Commission issued the draft Wills Bill as Volume II alongside its report on modernising the law of Wills... What are the key provisions of Wills Bill? The Wills Bill seeks to re-enact the Wills Act 1837 in updated language together with 31 recommended reforms from the extensive report. The principal planned changes are: Power to make a Will and dispose of property by Will: section 1...
FORTHCOMING CHANGE: As set out in the Autumn Budget 2024, the government intends that, from 6 April 2027, unused pension pots and pension death benefits will fall within an individual’s estate for Inheritance Tax. This will cover both defined contribution and defined benefit arrangements, spanning UK-registered schemes and qualifying non- UK pension schemes. A technical consultation on how to implement these reforms has also been launched today, which closes on 22 January 2025. For more detail, see: Autumn Budget 2024 (para 5.52), OOTLAR (para 2.4), and Technical consultation – Inheritance Tax on pensions: liability, reporting and payment. Typically, the draftsperson meets the client to take instructions and gathers all pertinent information about their circumstances during that meeting and through other communication with the client. With those details and the client’s wishes for their Will, the overall structure of the Will can then be mapped out. It is then...
Overview Regulation ( EU) No 650/2012 (the Succession Regulation) has applied since 17 August 2015 across most EU Member States to both testate and intestate estates. As a rule, succession matters fall to the courts of the participating Member State where the deceased was habitually resident; however, if the deceased validly elected a choice of court, the courts of the participating Member State of his nationality may hear the case. There are also provisions for subsidiary and exceptional jurisdiction. The Regulation can influence an estate wherever there is a connection to any participating Member State in which it has direct effect. This includes individuals living in third states such as the UK, Ireland, Denmark, or those residing outside the EU. Generally, the law of the state of habitual residence (which may not be a Member State) governs succession, unless the deceased was manifestly more closely...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime The Finance Act 2025 ( FA 2025), which secured Royal Assent on 20 March 2025, brings in the abolition of the remittance basis of taxation and introduces a residence-based system from 6 April 2025. It also replaces domicile as the principal criterion for determining inheritance tax exposure. Revisions to the rules defining excluded property status Ending protected settlements status for offshore trusts Amendments to overseas workday relief For further detail, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. CORONAVIRUS ( COVID-19) For guidance on the challenges and practicalities of taking instructions during the coronavirus ( COVID-19) pandemic, see Practice Notes:...
Civil partnerships The Civil Partnership Act 2004 ( CPA 2004) places those who form a civil partnership on the same footing as spouses in matters of succession, effective from 5 December 2005. Civil partnerships are available to same-sex couples and, from 2 December 2019, to opposite-sex couples too. There are two ways to register as civil partners: the standard route the special route by way of a Registrar General’s Licence, reserved for cases of unavoidable urgency Under the standard route, each partner must give notice of the intended civil partnership, which is displayed publicly for 28 days. If, after that period, no objections have been raised, a civil partnership schedule is issued to the parties. The civil partnership must then be registered within 12 months of the schedule’s issue. CPA 2004 establishes a statutory framework conferring on civil partners rights broadly comparable to those of...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which obtained Royal Assent on 20 March 2025, enacts the removal of the remittance basis and introduces a residence-based taxation model from 6 April 2025, with effect from that date. FA 2025 likewise substitutes domicile as the principal criterion for determining inheritance tax exposure. Additional reforms include, in particular, revisions to the rules defining excluded property, the removal of protected settlements status for offshore trusts, and key updates to overseas workday relief. For further detail on these measures, please see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. For many testators,...
Ordinarily, a Will moves smoothly through the probate process without complication or hindrance. Yet, if the language in the Will is unclear, the personal representatives ( PRs) may foresee a challenge about how it should be read or construed, whether concerning a particular provision or the document in its entirety. Over many years, case law has offered indicators on the meaning of specific words and phrases, assisting PRs who seek to reach agreement with the relevant beneficiaries so that the matter need not proceed to court. Even where a Will gives rise to an issue of interpretation, it remains possible for the PRs to settle a course of action with all beneficiaries, provided everyone is ascertained, of full age, and mentally capable. If that is not achievable, the PRs may turn to section 48 of the...
Key features of the Will and attorney maker The Will and attorney maker ( WAM) is a Will‑centred product (not a ‘clause‑based’ or ‘build‑your‑own Will’ tool) and is designed to automate the following eight Wills by asking relevant interview questions: gift to spouse outright, then to children outright wholly discretionary spouse on a flexible life interest trust, remainder to children outright to spouse outright, then on discretionary trust nil rate band legacy into discretionary trust; residue to spouse on a flexible life interest trust; remainder to own children outright legacy of business property into discretionary trust; residue to spouse outright; then to children outright individual unmarried with no children unmarried, divorced or separated with children and no partner Explanatory notes and letters of wishes for chattels can also be generated to accompany each Will, and the WAM allows you to...
Wildlife offences Criminal offences relating to harm to wildlife are mainly established by the Wildlife and Countryside Act 1981 ( WCA 1981), alongside the following legislation: Food and Environment Protection Act 1985 Wild Mammals ( Protection) Act 1996 Deer Act 1991 Pests Act 1954 Poisons Act 1972 There are also EU and domestic laws enacted in line with the Convention on International Trade in Endangered Species of Wild Flora and Fauna, which govern the cross‑border trade of wild animals and plants. See Practice Notes: Species Protection and Illegal wildlife trade. The National Wildlife Crime Unit is a strategic policing unit operating above individual force activity. Its remit is to: co‑ordinate enforcement concerning cross‑border and organised crime at national and international levels collate intelligence and provide analytical assessments The CPS prosecutes these cases. Summary prosecutions must be commenced within six months of the date the...
Introduction: what is a wildlife licence? A wildlife licence authorises the licence holder to undertake work that may affect protected species of animals and plants. It enables conduct that would otherwise be unlawful. It permits actions that, in the absence of a licence, would be prohibited by law. Importantly, where a person carries out activities impacting protected species without a licence, they are likely to commit an offence and could be punished by a fine or imprisonment. The use and issue of licences to safeguard wildlife and nature is long established in international law and is set out in EU biodiversity directives upon which UK law is based (i.e. the Birds Directive, the Habitats Directive and the Bern Convention). For more information, see the following Practice Notes: EU Birds Directive 2009/147/ EC EU Habitats Directive 92/43/ EEC Convention on the Conservation of European Wildlife and Natural...
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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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