Featured documents
This Practice Note outlines the law concerning criminal recklessness. The subjective test for recklessness Certain statutory and common law offences allow the prosecution to prove mens rea through ‘recklessness’. Put simply, recklessness is where the accused takes an unjustified risk that results in unlawful harm or damage. The House of Lords in R v G reaffirmed the subjective approach to recklessness. Before R v G, two distinct tests were used, depending on the offence charged: Subjective recklessness from R v Cunningham: the prosecution had to establish that the accused personally foresaw the risk. Objective recklessness from R v Caldwell: the prosecution only needed to show that the risk would have been obvious to a reasonable person, without proving the accused themselves foresaw it. In R v G, the House of Lords concluded that the objective test could operate unfairly where a defendant did not foresee the
This Practice Note examines the remedy of rescission, explaining when and in what manner a contract can be unwound (at common law, in equity and under statute) and thereby terminated and brought to an end. It covers the consequences and effects of rescission, the principal grounds for setting aside an agreement (misrepresentation, mistake, undue influence, duress, non‑disclosure, fiduciary misdealing and bribery) and the main obstacles to claiming rescission—affirmation, the intervention of third‑party rights and the impossibility of restitution. For further guidance on rescission in the context of misrepresentation, see Practice Note: Misrepresentation—rescission as a remedy. There are many ways in which a contract may reach its end; see: Terminating contracts—how and when a contract ends—overview for a brief and accessible summary, with links to the related further practical guidance, including Practice Note: Termination and expiry of contracts. For a table
What is a res judicata? A res judicata is a determination by a court or tribunal with jurisdiction over the cause of action and the parties, which finally disposes of the issues decided so they cannot be litigated again by those bound, save on appeal. Final judgments entered by default or by consent fall within this concept, whereas rulings on purely procedural points and any decision lacking finality do not. The doctrine’s aim is to bring litigation to an end and shield parties from being harassed by the same dispute twice. in personam—binds the parties and their privies in rem—binds all persons, privy or otherwise (ie a judgment binding the whole world) A party may rely on res judicata: as an estoppel to defeat an opponent’s claim or defence; and/or as the basis of their own claim or
The offence of causing grievous bodily harm with intent Wounding or causing grievous bodily harm (GBH) with intent can be tried solely in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861), the prosecution must establish that the defendant unlawfully and maliciously: wounded with the intention of causing GBH, or caused GBH with that intention, or wounded intending to resist or prevent the lawful arrest or detention of any person, or caused GBH intending to resist or prevent the lawful arrest or detention of any person ‘Unlawfully’ and ‘maliciously’ Unlawfully The wounding or causing of GBH must be unlawful. Such conduct may be lawful if used: in self-defence in defence of another in defence of property for the prevention of crime where the victim gave express or implied consent For further information on these defences, see below:
Most recent Practice notes
CASE HUB See further, timeline. Case facts Outline Appeal challenging the General Court’s ruling in Case T‑612/17, which in part sustained an application to annul the Commission’s decision of 27 June 2017 in Google Search ( Shopping) ( AT.39740). Outcome On 11 January 2024, Advocate General Kokott issued her opinion recommending that the Court of Justice uphold the €2.4bn fine imposed on Google for giving preferential treatment to its own comparison shopping service. Parties Appellant: Google LLC and Alphabet, Inc (together, Google) Defendants: The European Commission Background Commission investigation The Commission launched a formal investigation in November 2011 after multiple complaints, including from search service providers, alleging adverse treatment of their services in Google’s organic and sponsored results alongside alleged preferential placement of Google’s own services. On 15 April 2015, the Commission announced the opening of formal proceedings to examine whether Google breached Article 101 and/or Article 102 TFEU through certain...
Hague- Visby Rules (the Rules) This Practice Note outlines the Hague- Visby Rules, international rules governing the carriage of goods by sea, enacted into English law by the Carriage of Goods by Sea Act 1971 ( CGSA 1971). It summarises the scope of the Rules, the carrier’s obligations, limits of liability and available immunities under the Rules, and the applicable time bars. The Rules are contained in three international instruments: the International Convention for the Unification of Certain Rules of Law Relating to Bills of Lading (1924) ( Hague Rules) the Protocol to Amend the International Convention for the Unification of Certain Rules of Law Relating to Bills of Lading (1968) ( The First Visby Protocol) the Protocol Amending the International Convention for the Unification of Certain Rules of Law Relating to Bills of Lading (1979) ( The Second Visby...
This Practice Note This Practice Note outlines the legal principles applicable to charterparties in arrangements for the seaborne carriage of goods. It summarises the core characteristics of voyage, time, bareboat and slot charters, together with the remedies in damages for breach associated with each category. Concluding remarks provide pointers on current legal developments affecting charterparties. Every day, a substantial quantity of cargo travels by sea, bringing into play, on a daily basis, the terms and obligations found in numerous charterparties. That commercial activity, coupled with the inherent hazards of maritime transport, fosters the emergence of disputes in this fast-moving field of law. A charterparty (or 'charter') is a contractual instrument that records the conditions upon which a shipowner permits others to employ the vessel, whether needed for a defined period or for a particular voyage agreed between the parties and set out in the...
Companies that constitute a group for capital gains purposes can move assets between themselves without incurring corporation tax on chargeable gains. Each company remains a distinct legal person for tax purposes, so, without a specific rule, an intra-group transfer of a capital asset between companies would amount to a disposal and would give rise to chargeable capital gains (or allowable losses). Transactions between connected persons (a term that covers companies within the same tax group) are ordinarily regarded as occurring otherwise than at arm’s length, with the consequence that, in the absence of the grouping rules, the consideration for the transfer would be deemed to equal the market value of the asset irrespective of any actual price paid (see Practice Note: Capital gains for connected persons). Further special provisions are also found in other branches of tax law (in...
Practice Note This Practice Note explains how to determine whether companies belong to the same group for corporation tax on chargeable gains. In substance, a corporate group often functions as a single economic enterprise. Consequently, from a tax policy standpoint, it is sensible to distinguish dealings between group entities from transactions between parties with no connection. Accordingly, groups of companies are recognised across numerous parts of the tax system, including the regime for taxing a company’s capital gains (that is, chargeable gains). For the purposes of corporation tax on chargeable gains, companies that are treated as a group are called, in this Practice Note, a capital gains group. The principal advantage of belonging to a capital gains group is that assets may pass between members without corporation tax on chargeable gains arising (see Practice Note: Capital...
ARCHIVED : this Practice Note is no longer maintained as it covers the implementation of EU free movement law in the UK prior to IP completion day, on which date domestic legislation implementing EU free movement law was revoked, subject to certain savings and modifications. This Practice Note is archived and no longer updated, as it addressed how EU free movement rules operated in the UK before IP completion day, when domestic measures giving effect to those rules were revoked, with certain preserved elements and adjustments. For more detail—including the applicable savings and the status of CJEU case law—see Practice Note: Brexit and the end of EU free movement law in the UK. It is retained in archived form for historical interest, since EU law as previously implemented in the UK can still be pertinent in a few limited scenarios. For historic versions of the...
Sequestration Sequestration provides a means of responding to contempt of court that might otherwise lead to committal, acting as a measure that allows the respondent’s assets to be taken and kept until the relevant order is complied with. Attention should be paid to the amendments made to the Family Procedure Rules 2010 ( FPR 2010), SI 2010/2955, taking effect on 1 October 2020, which significantly altered the position regarding sequestration under the FPR 2010 as it then stood. Corresponding revisions were also implemented in the Civil Procedure Rules 1998 ( CPR), SI 1998/3132; see: Background and News Analysis: Changes to contempt of court in family proceedings. Sequestration arises in two distinct settings. This Practice Note focuses solely on the confiscation of assets (encompassed by the term sequestration) in proceedings for contempt under the substituted FPR 2010, SI 2010/2955, Pt 37, effective from 1 October 2020, and is...
Becoming a registered foreign The Solicitors Regulation Authority ( SRA) runs a registration scheme for overseas lawyers. Once on that register, a registered foreign lawyer ( RFL) may serve as a manager or owner of a practice alongside solicitor managers/owners. The SRA Authorisation of Individuals Regulations set out the SRA’s criteria for RFL status, and the SRA has also issued guidance explaining RFLs’ obligations. This Practice Note outlines the registration framework for foreign lawyers working in SRA‑regulated firms as RFLs, why registration might be required, and how to secure entry. It further highlights the continuing duties for RFLs and the consequences for firms that engage them. Up to 31 December 2024, certain Swiss lawyers were eligible to apply as registered European lawyers ( RELs). From 1 January 2025, new REL applications are no longer possible; however, Swiss lawyers who are not already RELs may seek...
This Practice Note This Practice Note outlines the key legal issues an employer should weigh up where an employee, engaged by and working for the benefit of a UK entity, performs their role remotely from outside the UK. Requests to work from home are increasing; however, asking to work remotely from a different country carries additional considerations. This Practice Note addresses some employment and tax matters that may arise from such a request, over and above any practical challenges linked to operating across multiple time zones. For employers to evaluate these points, they must be aware of any such arrangements, so the first step is to make it clear to employees that these working patterns require prior approval. Employers should consider introducing a policy that sets out when approval is needed and the process for seeking it. Various factors can influence the...
What is a turbine supply agreement ( TSA)? The turbine supply agreement ( TSA) is a pivotal element within the contractual structure for both onshore and offshore wind farms. This note considers key aspects of a TSA and how it fits within the wider suite of contracts used to construct, operate and maintain a wind farm. Wind farms are made up of individual wind turbine generators (each a WTG) that produce renewable power. A typical WTG includes a nacelle—positioned at the top of the tower and housing the generating components—together with other essential parts: Blades Tower Control and data equipment Generator Switchgear A TSA usually covers the design, manufacture and delivery to site of these components, as well as the commissioning and performance of each WTG. The agreement may take a bespoke form or an amended standard form, tailored to the...
STOP PRESS: The Property ( Digital Assets etc) Act 2025 obtained Royal Assent on 2 December 2025 and took effect that same day. Section 1 confirms that a thing (including one of a digital or electronic nature) is not barred from being the subject of personal property rights simply because it is neither a thing in possession nor a thing in action. As a result, digital holdings such as cryptocurrency, non-fungible tokens and carbon credits can now be recognised as personal property. See LNB: 04/12/2025 2. What does a testator need to consider? The crucial issue is that executors must be able to pinpoint the assets; if these sit within online bank accounts, shares, game characters or crypto tokens locked behind passwords and private keys, there is a significant risk that estates are under-reported for Inheritance tax and that assets do not reach the intended...
All Muslims ought to arrange the division of their estate in line with Islamic inheritance rules. Addressing every Muslim denomination would be an immense undertaking, as inheritance principles can vary significantly between them. Accordingly, only general guidance can be given. Shia principles Typically, members of this school are expected to follow the guidance of an A'alam Mujtahid, a distinguished jurist. Yet one such eminent authority may interpret the inheritance rules quite differently from another of equal rank. In light of this, achieving a uniform approach is difficult; for present purposes, guidance on Shia principles will draw upon the rulings of His Eminence the Grand- Ayatollah As- Sayid Ali- Husseini As- Sistani. There are several important matters to consider when drafting a Will and when addressing succession. Burial The treatment of the body is of paramount importance, and burial must be conducted in full accordance with the rites of the...
NOTE : The Pre- Action Protocol for Personal Injury Claims Below the Small Claims Limit in Road Traffic Accidents (the RTA Small Claims Protocol) This protocol applies to accidents occurring on or after 31 May 2021 where the injury element of the claim does not exceed £5,000 and the total value is capped at £10,000. The small claims track limit for personal injury arising from road traffic accidents has been raised to £5,000 for damages for pain, suffering and loss of amenity ( PSLA), subject to specified exceptions. For more about the RTA Small Claims Protocol, including when it is disapplied, see: The RTA small claims protocol—key features checklist. Whiplash claims, often described as soft tissue injury claims, arise from an impact to a vehicle that causes sudden acceleration and a forceful overextension of the claimant’s neck. While the body remains...
When a chargeholder reviews how to enforce security granted by a company, they will usually weigh two principal routes: appointing a fixed charge/ LPA receiver or appointing an administrator. The eventual choice will be driven by a mixture of legal and commercial considerations. This Practice Note sets out some of the main distinctions between the two routes that might influence which route is selected. For guidance on the circumstances in which the chargeholder can make such appointments, see Practice Notes: administrator—see Practice Notes: Out-of-court administrator appointments—who can appoint and in what circumstances? and Court appointments—who can apply and in what circumstances? receiver—see Practice Note: Procedure relating to appointment of LPA or fixed charge receiver(s) Where floating charges were created before 15 September 2003, the chargeholder may, in narrowly defined situations, appoint an administrative receiver. For more detail, see Practice Notes: Procedure relating to the...
This Practice Note is aimed at law firms. It outlines the main points to weigh up when delivering advice or advocacy on an unbundled basis or under a Pay As You Go ( PAYG) retainer. If you are thinking about splitting legal services to, or from, a separate business, refer as well to Practice Note: Separate business and unbundling legal services 2019. Risks of unbundling services The hazards associated with unbundling, especially in a PAYG model, often arise from confusion between firm and client about what the retainer actually covers. This can heighten the prospect of professional negligence and/or misconduct where the fee earner: lacks adequate understanding of the client’s situation does not make sure the client plainly understands the limits of the service being provided, and/or inadvertently, through what they do or fail to do, establishes a full...
It’s not difficult nowadays to spot law firm practices on the market. A brief trawl of the web quickly turns up advertisements that read something like this: ‘ A Sole Practitioner’s Solicitors’ Practice with offices situated in the [ ZZ] postcode area of a home county. The principal wishes to sell the entire practice as a going concern in anticipation of retirement, although they could remain for a short time after completion to assist with the transition.’ Reading listings of this kind naturally raises a question: how does one put a price on a business like this? This Practice Note sets out how law firm valuation approaches have shifted over time and highlights a realistic way to evaluate your firm. Evolving methods of valuation There is no universal formula for valuing a law firm. Historically, valuations often hinged on a multiple of turnover, applied broadly to the top...
Many solicitors acknowledge that offering legal guidance and advocacy, and participating within the justice system, is a privilege they are fortunate to hold indeed. Alongside this privilege sits a duty to help guarantee universal access to justice for all. This Practice Note explains what pro bono means and outlines why practitioners might decide to carry out some variety of pro bono activity in practice. The expression pro bono is a widely used contraction of the Latin 'pro bono publico', which translates as 'for the common good'. Commonly, it functions as shorthand for pro bono legal efforts, for example where no-fee advice is given voluntarily by a solicitor or practice to people, charities, or community organisations who would be unable to meet the cost. Within law firms, pro bono activity must invariably supplement, and never replace, legal services that are...
A variation (often called a change) is any adjustment to the originally contracted scope of works—by adding, omitting or substituting elements, or by altering the method by which the works are carried out. Given the peculiarities of construction, variations assume particular significance. Parties cannot foresee every eventuality, and contracts are sometimes concluded before the design or scope is fully finalised, so alterations are frequently needed. Absent an instruction to vary, the contractor must deliver the works exactly as first specified; doing otherwise would amount to a breach. When the employer directs a departure, that change operates under the contract, not as an amendment to the contract itself. For advice on altering contractual terms, see Practice Note: Contract variation. For fuller treatment of the variation mechanisms in standard forms, see Practice Notes: JCT...
A company is liable to corporation tax on the profits arising from its trade or trades under the rules in sections 34–201 of the Corporation Tax Act 2009 (ie Part 3). It is therefore essential for any company to establish whether it is actually undertaking a trade and to determine which parts of its operations fall within that trade. A company may run more than one trade, and the profit or loss of each must be worked out separately. Where any of a company’s activities are not trading in nature, they may instead fall to be taxed under other provisions, such as corporation tax on capital gains, which follow different rules. An individual is chargeable to income tax on the profits of their trade, profession or vocation in line with the rules in sections 3–259 of the Income Tax ( Trading and Other Income) Act 2005 (ie...
This Practice Note provides an introduction to the law of tort by addressing three questions: what does the concept of being liable in tort mean, and how does tort relate to contract and criminal law? how has the law of tort developed? what is the scope of tort, ie which interests does it protect, what conduct does it allow or punish, and what impact has the Human Rights Act 1998 had on tort law, particularly calls for a general tort of privacy? What is tort law? The word ‘tort’ stems, indirectly, from the Latin ‘tortus’, denoting crooked or twisted—in other words, a wrong. It follows that a tort is a civil wrong that arises where one person unfairly causes another to suffer loss or harm. A person who commits a tort is legally liable to the injured party, who is provided with a remedy in law, such as...
Popular documents
When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
Discover more from LexisNexis
