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CORPORATE CRIME

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

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DISPUTE RESOLUTION

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

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DISPUTE RESOLUTION

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

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CORPORATE CRIME

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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PRACTICE NOTES

This Practice Note addresses breaches of UK trade marks registered pursuant to the Trade Marks Act 1994 ( TMA 1994). It examines the varieties of trade mark infringement, who may bring a claim, the interpretation of the statutory provisions, and significant case law. Rights conferred by a trade mark registration Registering a trade mark grants the proprietor the exclusive legal entitlement to stop others from using that sign without consent. The purpose of this protection is to ensure the registered trade mark operates as a true ‘guarantee of origin’ for the goods and services to which it relates. When a member of the public purchases a can of Coca- Cola, they are entitled to expect that they are receiving the well-known original soft drink rather than an imitation product. Consequently, if another party employs a registered trade mark, or one that is...

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PRACTICE NOTES

This Practice Note sets out to clarify and explore the relationship between artificial intelligence ( AI) (or machine learning) and IP. What is artificial intelligence? ‘ Artificial intelligence’ describes a field of computing where machines are built to imitate human intellect - the capacities to perceive, analyse, learn, reason and draw inferences. AI has progressed from its 1950s origins to today’s highly adaptable and unprecedented form. Early thinking centred on systems encoded by developers with the know-how of human specialists, producing intricate decision trees that allowed non-experts to reach a desired outcome. A notable early instance was the Deep Blue system, engineered to trawl a data bank of possible chess moves, compiled by grandmasters, and, using the current board position, assess options and choose its next move. In more recent usage, ‘ AI’ commonly refers to machine learning, where computers adjust and improve through...

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PRACTICE NOTES

Net neutrality This Practice Note sets out how the concept that internet use should be free from any kind of discrimination—often called ‘net neutrality’—has been embedded in EU law and implemented through legislation. It covers the relevant provisions of Regulation ( EU) 2015/2120 (widely referred to as Roaming IV, or the Open Internet Regulation) that give effect to net neutrality. It also looks at the way those rules apply to familiar practices such as blocking, throttling, and the offering of zero-rating/zero-tariff plans and contracts. The phrase ‘net neutrality’ denotes a principle under which use of the internet is kept free of discrimination, thereby ensuring equal opportunities of access to any user. Coined in 2003 by Tim Wu, a media law academic at Columbia University, the term sits within a wider set of principles concerned with freedom to use the internet. It forms part of the...

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PRACTICE NOTES

EU trade marks ( EUTMs) This Practice Note outlines how the validity (and invalidity) of trade marks is evaluated for EU trade mark ( EUTM) registrations, and sets out the circumstances in which the EU Intellectual Property Office ( EUIPO) may refuse an EUTM application. An EUTM constitutes a single trade mark that extends protection across all EU Member States. For further detail on the EUTM framework, see Practice Note: EU trade marks ( EUTMs). The rules governing EUTM registration are contained in Regulation ( EU) 2017/1001 (the EU Trade Mark Regulation), together with Implementing Regulation ( EU) 2018/626 and Delegated Regulation ( EU) 2018/625. For additional information on the legislative basis of the EUTM system, and summaries of recent decisions, see Practice Notes: EU trade marks—legislation and Trade marks tracker— EU. This Practice Note concentrates on the EUTM system, rather than the...

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PRACTICE NOTES

Mi FID II & Mi FIR—pre- and post-trade transparency This Practice Note outlines the framework for pre- and post-trade transparency applicable to trading venues and investment firms under the Markets in Financial Instruments Regulation ( Regulation ( EU) 600/2014) ( Mi FIR), as revised by Regulation ( EU) 2024/791 (the Mi FIR Review). Mi FIR has applied since 3 January 2018 alongside the recast Markets in Financial Instruments Directive ( Directive 2014/65/ EU) ( Mi FID II). The Mi FIR Review was published in the Official Journal of the EU on 8 March 2024 together with Directive ( EU) 2024/790 amending Mi FID II. The Mi FIR Review took effect on 28 March 2024, although some provisions will start later—see Date of application of certain provisions of the Mi FIR Review below. Member States were required to transpose Directive ( EU) 2024/790 into...

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PRACTICE NOTES

STOP PRESS: This Practice Note reflects the current legislative position. However, the Commission published a proposal on 21 January 2026 for a Digital Networks Act that may repeal the European Electronic Communications Code. To follow the Digital Networks Act’s progress through the EU legislative process, see Practice Note: Media, digital and telecoms tracker— EU. This Practice Note provides guidance on Directive ( EU) 2018/1972 establishing the European Electronic Communications Code ( Recast), commonly known as the European Electronic Communications Code and, in this note, the EECC. The EECC recasts and brings together the principal directives that originally made up the EU‑wide framework for regulating electronic communications networks ( ECNs) and electronic communications services ( ECSs). The aim of the European Electronic Communications Code The EECC is a directive with the central objective of creating an updated and harmonised EU‑wide regime for the regulation of ECNs and...

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PRACTICE NOTES

FORTHCOMING CHANGES to EIS and VCT financial limits and call for evidence on tax support for entrepreneurs: In the 2025 Budget, the government set out that the upfront income tax relief for individuals investing in a VCT will reduce from 30% to 20%, affecting subscriptions made under that scheme. By contrast, the EIS upfront income tax relief remains at 30%, unchanged. The government also signalled a package of adjustments for both regimes: raising the annual investment limits that companies may secure under EIS and VCT from £5m to £10m, and from £10m to £20m for knowledge-intensive companies ( KICs), respectively doubling the lifetime company risk finance investment cap limit from £12m to £24m, and from £20m to £40m for KICs, respectively lifting the gross assets ceiling limit an investee company must not exceed from £15m to £30m before share...

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PRACTICE NOTES

Forthcoming change : On 21 April 2026, the government confirmed the EGL rate will rise to 55% and that the measure will run on beyond its planned closure date of 31 March 2028. The EGL is a time‑limited 45% levy on extraordinary receipts from UK wholesale electricity production. It applies for the period running from 1 January 2023 through to 31 March 2028. For background to the regime, refer to Electricity Generator Levy—overview for context. Legislatively, set out in Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023), the levy is charged on the exceptional generation receipts of a qualifying generating undertaking for a qualifying period. As these underlying ideas are closely connected, it can be necessary to move back and forth between them to determine whether the EGL is in point in a...

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PRACTICE NOTES

Forthcoming change : On 21 April 2026, the government announced that the rate of the EGL will be increased to 55% and that it will be extended past its scheduled end of 31 March 2028. The EGL currently imposes a temporary 45% levy on exceptional proceeds from wholesale electricity production in the UK. It has effect from 1 January 2023 and runs through to 31 March 2028. For further background and context, see Electricity Generator Levy—overview. Under the governing legislation, set out in Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023), the levy is charged on a qualifying generating undertaking’s exceptional generation receipts, assessed for a qualifying period. Because these ideas are closely connected, it can be necessary to move back and forth between them to work out whether the EGL applies in a...

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PRACTICE NOTES

Forthcoming change : On 21 April 2026, the government stated that the EGL rate will rise to 55% and that the measure will continue beyond its planned conclusion on 31 March 2028. The EGL is a temporary 45% levy on exceptional proceeds from wholesale electricity generation in the UK. It applies from 1 January 2023 until 31 March 2028. For background on the EGL, see Electricity Generator Levy—overview. The statutory framework, contained in Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023), imposes the charge on the exceptional generation receipts of a qualifying generating undertaking for a qualifying period. As these concepts are interdependent, you may need to cross‑refer between them to decide whether the EGL applies in a particular scenario. This Practice Note addresses the targeted anti‑avoidance rule in the legislation. For guidance on other aspects of the EGL,...

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PRACTICE NOTES

Forthcoming change On 21 April 2026, the government confirmed the EGL rate will rise to 55% and that the measure will be prolonged beyond its planned conclusion on 31 March 2028. The EGL is currently a temporary 45% levy on exceptional revenues from UK wholesale electricity generation, in force from 1 January 2023 to 31 March 2028. For an introduction, see Electricity Generator Levy—overview. Under Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023), the charge is imposed on the exceptional generation receipts of a qualifying generating undertaking for a qualifying period. As these definitions overlap, you may need to cross‑refer between them to determine whether the EGL bites in a particular case. This Practice Note outlines practical points that taxpayers and their advisers may wish to weigh when considering the EGL. For guidance on other...

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PRACTICE NOTES

Forthcoming change : On 21 April 2026, the government revealed that the Electricity Generator Levy ( EGL) rate will rise to 55% and will continue beyond its previously expected end date of 31 March 2028... The EGL is presently a temporary 45% levy on exceptional proceeds from UK wholesale electricity generation, applying from 1 January 2023 to 31 March 2028. For context, see Electricity Generator Levy—overview... The legislative provisions are set out in Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023). The charge is imposed on the exceptional generation receipts of a qualifying generating undertaking for a qualifying period. As these notions interconnect, you may need to cross-reference them to determine whether the EGL is in point for a particular situation... This Practice Note addresses the administration of the EGL. For guidance on other aspects, see the...

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PRACTICE NOTES

Forthcoming change : On 21 April 2026, the government confirmed the EGL rate will rise to 55% and that its duration will run beyond the planned end date of 31 March 2028. The EGL is a temporary 45% levy on exceptional revenues from UK wholesale electricity generation activity. It applies from 1 January 2023 until 31 March 2028 inclusive. For background on the EGL, refer to Electricity Generator Levy—overview for context. From a legislative perspective, as enacted and defined in Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023), the levy is charged on the exceptional generation receipts of a qualifying generating undertaking for a qualifying period. As these notions are connected, it can be necessary to switch between them in order to determine whether and how in practice......

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PRACTICE NOTES

Forthcoming change : On 21 April 2026, the government confirmed the EGL rate will rise to 55% and that the measure will run beyond its planned cessation date of 31 March 2028. The EGL is a temporary 45% levy on exceptional income from UK wholesale electricity generation. It applies from 1 January 2023 until 31 March 2028. For background on the EGL, see Electricity Generator Levy—overview. The legislation, located in Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023), imposes the charge on the exceptional generation receipts of a qualifying generating undertaking for a qualifying period. As these concepts connect to one another, you may need to cross‑refer between them to decide whether the EGL is in point in a particular case. This Practice Note addresses what constitutes a ‘qualifying generating undertaking’. For material on other elements of the EGL, see the...

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PRACTICE NOTES

Forthcoming change : On 21 April 2026, the government confirmed the EGL rate will rise to 55% and that the measure will run beyond its planned close on 31 March 2028. This Practice Note considers the Electricity Generator Levy ( EGL). The EGL is a temporary 45% levy on exceptional proceeds from UK wholesale electricity generation. The EGL runs from 1 January 2023 until 31 March 2028. For background on the EGL, see Electricity Generator Levy—overview. The EGL is a temporary 45% levy on exceptional proceeds from UK wholesale electricity generation. The EGL runs from 1 January 2023 until 31 March 2028. For background on the EGL, see Electricity Generator Levy—overview. Under the legislation in Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023), the charge is imposed on the exceptional generation receipts of a...

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PRACTICE NOTES

Forthcoming change : On 21 April 2026, the government confirmed the EGL rate will rise to 55% and that the measure will continue beyond its previously planned finish on 31 March 2028. The EGL is a temporary 45% levy on exceptional receipts from UK wholesale electricity generation. It runs from 1 January 2023 to 31 March 2028. For background, see Electricity Generator Levy—overview. Legislation in Part 5 of the Finance ( No 2) Act 2023 ( F( No 2) A 2023) provides that the levy applies to the exceptional generation receipts of a qualifying generating undertaking for a qualifying period. As these notions are connected, it can be necessary to cross‑refer between them to determine whether the EGL applies in a particular case. Groups and joint ventures may reallocate ‘shortfall amounts’ so that, as far as possible, the EGL is charged only on their net...

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PRACTICE NOTES

Legislation This Practice Note compiles all legislation linked to the Renters’ Rights Act 2025 ( RRA 2025), summarises each provision, indicates whether it applies in England, Wales or both, and points to accompanying guidance. Items appear in reverse chronological order. RRA 2025 delivers major reforms: abolishing assured shorthold tenancies and fixed-term assured tenancies under the Housing Act 1988 ( HA 1988) and replacing them with periodic assured tenancies; new termination rules; rent and deposit obligations; rights to keep pets; implied covenants on fitness for human habitation and repair; anti-discrimination measures; fresh landlord duties with sanctions for non-compliance; redress and database schemes; and local housing authority investigatory powers. For in-depth guidance, see Practice Note: Renters’ Rights Act 2025—key provisions... The First-tier Tribunal ( Property Chamber) Fees ( Amendment) Order 2026, SI 2026/485 — Applicable in England for specified...

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PRACTICE NOTES

This ‘how to’ guide explains how private landlords in the sector may give a notice under section 8 of the Housing Act 1988 ( HA 1988) to recover possession of a property in England let on an assured tenancy ( AT), reflecting the reforms brought in by the Renters’ Rights Act 2025 ( RRA 2025) with effect from 1 May 2026. It sets out the required form and service of the notice, the possession grounds, and the practical actions to follow once a notice has been issued. For detailed help on ending assured tenancies in the private sector, see Practice Note: Private sector assured tenancies—terminating. Check the form of notice The section 8 notice must be in the prescribed form, or a version substantially to the same effect. Form 3A is named in the Assured Tenancies ( Private Rented Sector) ( Prescribed Forms and...

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PRACTICE NOTES

FORTHCOMING CHANGE : The Renters’ Rights Act 2025 received Royal Assent on 27 October 2025. For guidance on the Act’s impact on residential tenancies in England, see Practice Note: Renters' Rights Act 2025—key provisions. This Practice Note outlines the options available to landlords and tenants for bringing an assured tenancy ( AT) or an assured shorthold tenancy ( AST) in England to an end. It concentrates on the landlord routes under sections 8 and 21 of the Housing Act 1988 ( HA 1988), including the requirements for serving a notice seeking possession and the need to evidence any grounds relied upon. The pre-conditions for a section 21 notice include: Providing a gas safety certificate Supplying an Energy Performance Certificate Giving the How to Rent document Complying with a Tenancy Deposit Scheme It also addresses the court process for possession—varying according to whether section 8 or section 21 is used—and the steps to...

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PRACTICE NOTES

Practice Note This Practice Note gives a high-level outline of the County Court’s online claims services—the Damages claims portal ( DCP) under CPR PD 51ZB and the Online Civil Money Claims pilot ( OCMC) under CPR PD 51R. It addresses which claims can be issued and managed through these services and the main eligibility criteria. It also summarises the essential requirements for using the services as set out in the CPR and the guidance produced by HM Courts and Tribunals Service ( HMCTS). For full information on how the DCP and OCMC operate and their eligibility rules, read this Practice Note alongside: Damages claims pilot scheme— CPR PD 51ZB Online Civil Money Claims pilot scheme— CPR PD 51R For a summary of the key resources available for the online claims services, see Practice Note: Online County Court money claims—key resources and contact...

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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

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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...

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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 ...

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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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