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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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Investment Firms Prudential Regime ( IFPR), MIFIDPRU and the MIFIDPRU Remuneration Code The UK Investment Firms Prudential Regime ( IFPR) took effect on 1 January 2022. For information on the IFPR, see Practice Note: The UK investment firms prudential regime ( IFPR). The IFPR is delivered, in part, through MIFIDPRU and the MIFIDPRU Remuneration Code ( SYSC 19G) (the Code) contained in the Financial Conduct Authority ( FCA) Handbook. MIFIDPRU replaced BIPRU and IFPRU in the FCA Handbook, and SYSC 19G replaced the BIPRU and IFPRU Remuneration Codes. SYSC 19G came into force on 1 January 2022, with firms required to apply the new requirements from the start of their next performance year beginning on or after 1 January 2022. The Code sets out minimum regulatory expectations on remuneration for a MIFIDPRU investment firm, designed to be appropriate and...
CASE HUB NOTE-appeal lodged before the Court of Justice in Case C‑297/22 ARCHIVED This archived case hub reflects the position as at the judgment dated 23 February 2022; it is no longer maintained. For more, see the timeline and relevant/related cases. Case facts Outline: Two separate claims sought monetary compensation for economic harm allegedly arising from the Commission’s decision of 30 January 2013 banning the United Parcel Services/ TNT Express merger ( Case M.6570). Latest developments On 23 February 2022, the General Court delivered its judgments, rejecting the damages actions in their entirety. In Case T‑834/17, the Court held, amongst other matters, that UPS had not shown that any violation of its procedural rights during the merger review was the determining cause of the categories of loss asserted. It also found that UPS failed to establish that the Commission directly induced payment of the break‑fee to TNT, a term...
STOP PRESS: On 19 June 2025, the Data ( Use and Access) Bill secured Royal Assent, becoming the Data ( Use and Access) Act 2025 ( DUAA 2025), with parts commencing that day. Specific DUAA 2025 provisions, addressing matters such as answering data subject access requests and conferring powers to make supplementary regulations, took effect immediately on 19 June 2025. Other measures, covering notices from the Information Commissioner and certain facets of law enforcement processing, commenced on 19 August 2025 (two months after Royal Assent). The majority of DUAA 2025 provisions require further regulations, in the form of statutory instruments, before they can start. Part 5 of DUAA 2025 amends elements of UK data protection and e Privacy law, including the United Kingdom General Data Protection Regulation, Assimilated Regulation ( EU) 2016/679 ( UK GDPR), the Data Protection Act 2018, and the Privacy and...
ARCHIVED : This Practice Note has been archived and is not maintained. Sections 1 and 4 of the Financial Services and Markets Act 2023 ( FSMA 2023) allow for the revocation and restatement of assimilated financial services law (including UK CRR) via secondary legislation, with dates to be specified in that secondary legislation. This transition enables a comprehensive ‘ FSMA model’ of regulation, whereby UK CRR provisions are largely superseded by the PRA Rulebook and other PRA policy materials. The Financial Services and Markets Act 2023 ( Commencement No. 12 and Saving Provisions) Regulations 2026, SI 2026/45, were made on 13 January 2026. Regulation 3 revoked the provisions of UK CRR identified in SI 2026/45, Sch 1, Pt 1, taking effect from 1 January 2027. On 20 January 2026, the PRA published PS3/26- Restatement of CRR...
Who is the Nursing and Midwifery Council ( NMC) The Nursing and Midwifery Council ( NMC) is a statutory corporate body established by the Nursing and Midwifery Order 2001. Its general function is to promote standards of education, training, conduct and performance for those it regulates, with the overriding objective of safeguarding the public. All nurses, nursing assistants and midwives must be registered with the NMC, whether roles are temporary or permanent, paid or voluntary, across the NHS or the independent sector. The NMC’s role is to protect, promote and maintain: the health, safety and well-being of the public public confidence in the professions it regulates professional standards and conduct for Registrants This Practice Note offers a guide to Nursing and Midwifery Council ( NMC) fitness to practise proceedings, investigations, and applications for restoration to the Register. The NMC regulates: nurses ...
CASE HUB ARCHIVED-this archived case hub reflects the position at the date of the decision of 27 January 2022; it is no longer maintained. See further: timeline. Case facts Outline A national reference from Latvia sought clarification on multiple issues concerning how to interpret an ‘undertaking in difficulty’ in the context of the State aid regime. Latest developments On 27 January 2022, the Court of Justice delivered its judgment and held: the notion of subscribed capital in Article 2(18)(a) GBER should be read, for the purposes of defining ‘an undertaking in difficulty’, as encompassing all contributions that current and future partners or shares of a company have made or have undertaken to make Article 3(3) of Regulation 1301/2013 must be construed as meaning that, to assess whether a tenderer is not ‘an undertaking in difficulty’ under Article 2(18) of Regulation 651/2014, the competent managing...
THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMES ARCHIVED: This archived Practice Note reviews the revisions occupational pension schemes adopted to their rules to mirror the pensions tax changes implemented by the Finance Act 2004 from 6 April 2006 ( A‑day). It is not updated and is provided for background only. For more detail on the A‑day reforms, see Practice Note: The Finance Act 2004, A‑day and the pensions tax regime [ Archived]. A-day-an overview The Finance Act 2004 ( FA 2004), effective from A‑day, brought in a new, streamlined framework for taxing UK pension schemes. Before A‑day, schemes had to obtain and keep Inland Revenue (now His Majesty’s Revenue and Customs ( HMRC)) exempt approval to secure favourable tax status. To secure and retain that exempt approval, the maximum benefits payable by schemes were constrained by HMRC‑set ceilings (the HMRC Limits). For...
This Family consultation tracker tool sets out the status and latest developments on significant consultations, calls for evidence and inquiries (collectively, 'consultations') carried out by the judiciary, the UK government and other organisations that shape family law. The Law Commission provides a roster of current projects it has initiated and completed matters where a final report has been issued. Its recommendations are then considered by government before being taken forward to Parliament. The tracker is organised by areas of family law and features details of key consultations concerning: Practice and procedure consultations Relationship breakdown consultations Emergency procedures consultations Financial provision consultations Private children consultations Public children consultations Practice and procedure consultations This section of the Family consultation tracker presents all notable consultations, calls for evidence and inquiries relating to family law practice and procedure. The table is ordered in reverse...
CASE HUB ARCHIVED - this archived hub captures the position at the judgment date of 17 February 2021; it is no longer maintained. See the timeline, commentary and relevant/related cases. Case facts Outline Proceedings for annulment were brought before the General Court against the European Commission’s decision of 31 March 2020, which found that a French scheme allowing airlines to defer certain aeronautical taxes did not constitute unlawful State aid ( SA.56765). Latest developments On 17 February 2020, the General Court delivered its judgment dismissing the appeal in full. It concluded, among other matters, that restricting aid to airlines established in France was suitable and proportionate, and that the scheme’s conditions did not exceed what was needed to attain its aims, in line with Article 107(3)(b) or Article...
1. What is the applicable legislation? At national level From 1 July 2023, Belgium’s foreign direct investment ( FDI) screening system entered into force, created by the Cooperation Agreement 2022 concluded between the Federal State and the Belgian Regions and Communities. Non- European investors are required to notify an inter-federal screening committee of plans to invest in a Belgian company active in highly sensitive sectors, or where the transaction could influence national security, public order, or the strategic interests of the Federal State, Regions and Communities. At regional level On 7 December 2018, the Flemish Parliament adopted the Administrative Decree ( Bestuursdecreet) ( Decree 2018), which provides for the screening of foreign investment concerning Flanders’ strategic (semi-) public assets. Although effective since 1 January 2019, it has not yet been applied. Articles III.59 and III.60 introduce an emergency brake intended to safeguard the Flemish Region’s...
Banking & Finance-key dates and future developments tracker: 2021 [ Archived] This archived Banking & Finance key dates and future developments tracker is designed to help banking and finance lawyers monitor upcoming milestones, horizon scanning and significant changes. It also flags developments from other practice areas considered relevant to banking and finance; several of those teams publish their own trackers. This tracker does not aim to capture every consultation on financial services regulation (including derivatives and capital markets). Instead, it highlights those items the Banking & Finance team considers most pertinent to practitioners and facility documentation. For comprehensive coverage of European Union and US financial services regulatory developments, see Practice Note: Trackers and Timelines-financial services. This sets out a full list of timelines produced by the Financial Services team. Those timelines closely track developments across key EU Directives and Regulations, including: Fourth Money...
This Practice Note addresses arbitrations conducted under the CIETAC Arbitration Rules 2024 ( CIETAC Rules), which typically govern cases accepted by CIETAC from 1 January 2024 onwards, or where the parties have expressly chosen the 2024 CIETAC Arbitration Rules ( CIETAC, art 88). The 2015 rules continue to apply to arbitrations taken on by CIETAC between 1 January 2015 and 31 December 2023. This Note concerns international or foreign-related matters, as well as disputes connected to Hong Kong SAR, Macao SAR, or the Taiwan region ( CIETAC, art 3.2). CIETAC provides distinct regimes for summary arbitration (see Practice Note: CIETAC (2024)-summary procedure (and early dismissal)) and for domestic cases; these fall outside the scope of this Note. Arbitrations administered by the CIETAC Hong Kong Arbitration Centre are likewise governed by separate provisions ( CIETAC, art 76) and are not addressed here. The 2024 Rules...
This Practice Note reviews the principal definitions and terminology used for platform solutions and sets out explanations of the common platform categories and the language linked to them. It also clarifies how each of the main UK and EU legislative instruments defines the entities falling within their scope. A detailed analysis of electronic data interchange systems, or other platforms designed to enable computer-to-computer transfers of commercial or trading data and documents, lies outside the remit of this Practice Note. Online platforms In recent years, online platforms have expanded rapidly in economic weight and societal influence, with public and political scrutiny of their duties and liabilities reaching new heights. They have entered retail markets and communications infrastructures, reshaping how goods and services are bought and sold, while also enabling richer, content-led forms of social interaction and networking. Online platforms now sit at the heart of the move from...
Stop Press : Finance Act 2026 ( FA 2026) makes two changes to the non-resident capital gains tax rules. FA 2026, s 40 clarifies that, for TCGA 1992, Sch 1AA purposes-namely whether an asset derives at least 75% of its value from UK land and whether the disposer has a substantial indirect interest in UK land-every cell within a protected cell company ( PCC) is to be treated as a standalone company. This applies to disposals occurring on and after 26 November 2025. FA 2026, s 41 provides that where (i) a company or individual disposes of an asset deriving at least 75% of its value from UK land, (ii) the disposal has an ‘appropriate connection’ to a collective investment vehicle ( CIV) (as defined in TCGA 1992, Sch 5AAA, para 6), and (iii) the gain is exempt under a double taxation treaty, the company or...
1. Have there been any recent developments regarding the Mozambican merger control regime and are any updates/developments expected in the coming year? Are there any other ‘hot’ merger control issues in Mozambique? Operational since 2021, the Competition Regulatory Authority of Mozambique ( CRA) has taken a proactive stance on merger control, authorising over fifty deals, some via Phase 2 commitments. It has also begun deploying its sanctioning powers against gun‑jumping and non‑co‑operation. In 2022, CFAO Motors Moçambique, Lda was fined MZN 41.1m for completing the purchase of Auto Avenida and specific assets of Toyota Moçambique and Toyota Maputo without submitting the mandatory notification and awaiting clearance. The Authority also levied a MZN 20m penalty on cement producer Dugongo for not supplying requested information. Looking to 2025, the CRA is expected to entrench its merger control practice and to scrutinise closely any breaches of filing and...
Sharm el- Sheikh Summit ( COP27/ CMP17/ CMA4) ARCHIVED: This Practice Note is archived and not being maintained. Location: Sharm el- Sheikh, Egypt Date: 6 November–20 November 2021 Subject: Climate change, international environmental law, climate targets Background on the UNFCCC The United Nations Framework Convention on Climate Change ( UNFCCC), concluded at the 1992 ‘ Earth Summit’ in Rio de Janeiro, seeks to stabilise greenhouse gas ( GHG) levels in the atmosphere at a point that avoids dangerous human-caused climate change. There are 198 Parties to the Convention. At the outset, the UNFCCC focused on setting national GHG baselines, using 1990 as the reference year. The Conference of the Parties ( COP) is the Convention’s governing forum, meeting each year-unless Parties agree otherwise-to review progress in addressing climate change. For further detail, see Practice Note: United Nations Framework Convention on Climate Change...
This Practice Note examines the Economic Crime ( Transparency and Enforcement) Act 2022 ( EC( TE) A 2022) as it applies to property transactions. For a broader summary of EC( TE) A 2022, see Practice Note: Register of overseas entities that hold UK property-fundamentals. The provisions establishing a register of overseas entities and requiring their registration at Companies House commenced on 1 August 2022, while the land ownership and registration measures took effect on 5 September 2022. Additional regulations under EC( TE) A 2022-such as those defining an ‘exempt’ overseas entity-are still awaited. Overseas entities and qualifying estates Overseas entities that own a qualifying estate in land in England and Wales must observe EC( TE) A 2022. An overseas entity, for these purposes, is any non- UK body corporate, partnership or other entity that is a legal person under the law that governs it. This may...
CASE HUB ARCHIVED - this archived case hub reflects the position at the date of the judgment of 19 November 2021; it is no longer maintained. See further, timeline. Case facts Outline Case C-306/20 Visma Enterprise - a Latvian reference asking whether, among other matters, a scheme between a producer and multiple distributors - under which the distributor who first records a potential deal with the producer has priority to pursue the sale with the relevant end user for six months from that registration, unless the user objects - should be treated as an agreement within Article 101(1) TFEU. Latest developments On 19 November 2021, the Court of Justice handed down its ruling, indicating that the referring court must examine an agreement’s terms, purpose and context to decide if there is a clear by object breach of Article 101 TFEU. If the company’s...
What is net-settling? A company may opt to settle employee share awards on a net basis, cutting the quantity of shares it must issue to discharge those awards. Both share options and share awards can be net‑settled to cover any exercise price and/or any tax and National Insurance contributions ( NICs). In practice, net settlement is most commonly seen with non-tax advantaged share options. As a result, the company delivers fewer shares overall while still satisfying the award terms, particularly where no tax advantages apply. Net-settling the exercise price of an award On a standard option exercise, the employee option holder pays the exercise price in cash and then receives the full allocation of shares due under the option, without any deduction. By contrast, where the option is net settled, the exercise price is effectively withheld by delivering fewer shares on exercise than would...
CASE HUB NOTE-appeal lodged before the Court of Justice in Case C- 240/222 ARCHIVED -this archived case hub reflects the position at the date of the judgment of 26 January 2022; it is no longer maintained. See further: timeline, commentary and related/relevant cases. Case facts Referral back to the General Court followed the Court of Justice’s ruling in Case C- 413/14 Intel v Commission, an appeal against the General Court’s earlier judgment that had upheld the Commission’s decision of 13 May 2009 ( Case AT.37990) finding an infringement and imposing a fine on Intel for alleged abuse of dominance via conditional rebates and loyalty payments. Outcome On 26 January 2022, the General Court delivered its judgment, annulling the Commission’s decision in part. It held, amongst other matters, that the Commission’s assessment was incomplete and failed to establish, to the required legal standard, that the rebates in...
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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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