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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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CASE HUB ARCHIVED This archived case hub sets out the position as at the decision date of 21 September 2012 and is no longer updated. For additional detail, consult the timeline, commentary and related cases materials. Case facts Outline European Commission merger review of Universal Music Group’s proposed purchase of EMI Music ( Case M.6458). The Commission approved the deal, subject to commitments, on 21/09/2012. Parties Universal Music Group and EMI’s recorded music division. Universal is the world’s foremost recorded music company. Its operations span scouting, developing and promoting artists, wholesale distribution of recorded music, digital retail, music publishing, artist management and event services. Universal is owned by Vivendi, an international media group. EMI’s recorded music arm covers discovering, developing and promoting artists and the wholesale of recorded music. EMI’s music publishing business was sold to a consortium led by Sony and Mubadala in April...
This review outlines the key amendments to the Immigration Rules contained in HC 1039, most relevant to advisers on business immigration. These amendments take effect on 6 April 2013 and, unless specified otherwise, apply only to applications lodged on or after that date. They are expected to be of particular interest to business immigration advisers. Visitors Intention not to live in the UK for extended periods Paragraph 41(ii) has been added within the General visitor route, introducing a condition that applicants must not plan to reside in the UK for prolonged periods via frequent or successive visits, or by stringing visits together to create an extended period of residence. Paragraph 41(ii) applies across several other visitor categories, namely: child visitor business visitor sports visitor entertainer visitor parent of a child at school visitor for marriage or to enter a civil...
Personal pensions, brought in during 1987, were hailed as creating fresh options for both employees and the self-employed. It soon became clear the proposition could equally be promoted to employers, and the group personal pension ( GPP) swiftly emerged to meet that demand. In essence, a GPP is a collection of individual personal pension policies housed within a single personal pension scheme and run by the provider for the workforce of one employer, or a group of employers. GPPs are therefore ‘workplace personal pension schemes’. Consequently, rules apply to GPPs that do not apply to personal pensions used outside the workplace. For example, they are overseen by independent governance committees ( IGCs) (see —principal legal features below) and limits apply to charges borne by members. For more detail on workplace requirements for GPPs, see Practice Note: Personal pensions—an...
An unpaid vendor’s lien operates as an equitable charge, giving the seller security in equity for the agreed price, and it applies to both freehold and leasehold property. Nature This lien is an equitable right to a charge that exists independently of contract terms and of possession, arising automatically by operation of law. It is grounded in the principle that a person who has obtained possession of property under a contract for valuable consideration cannot retain it without paying that consideration. As an equitable remedy it is subject to the usual equitable constraints, and relief may be withheld if the vendor’s conduct has been improper. When it arises The lien comes into existence on exchange of contracts and is not contingent on completion. It persists even where the vendor executes an outright transfer and surrenders possession of the property (and, if relevant, the title deeds). It arises: whether all or part of the...
The way a distribution from a trust is taxed in the hands of the recipient turns first on whether it is income or capital. Fixed interest trusts (life interest trusts) In a fixed interest trust, one or more of the beneficiaries are entitled to receive the trust’s income as of right for a specified period or term. Where the arrangement is a life interest trust, the beneficiary, or life tenant, enjoys an absolute entitlement to the trust’s underlying income; that entitlement is known as an interest in possession. By comparison, within a discretionary trust the trustees have the power to decide whether, when and how much income to distribute to the beneficiaries from time to time. These distinctions are significant because they point to the source from which the income arises in each case. Identifying the source is important because it fixes the tax...
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, enacts the removal of the remittance basis and introduces a residence-based system from 6 April 2025. It also makes residence, rather than domicile, the determinant for inheritance tax exposure. Revises the rules for excluded property status Removes protected settlements status for offshore trusts Updates overseas workday relief For further details, refer to 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. This Practice Note briefly sets out the pros and cons of trustees using a company to hold investment assets instead of holding them directly, and...
Legal requirements of an information There are several routes to commence criminal proceedings in England and Wales: a charge at the police station after arrest, accompanied by a requirement to attend the magistrates’ court a written charge with a requisition directing the defendant to attend court on a specified date and time (available only to certain public prosecutors, see: Prosecutors authorised under s 29 Criminal Justice Act 2003 to commence criminal proceedings by way of written charge and requisition or written charge and single justice notice—checklist) a written charge with a single justice procedure notice requiring the defendant to state a plea and, if guilty, consent to disposal of the case on the papers via the single justice procedure (see Practice Note: Single justice procedure) an application for the issue of a summons (commonly referred to as ‘laying an information’) in the magistrates’ court, leading to a...
A recurring scenario is that payments are made on account of dividends during a financial year, with the expectation of declaring a dividend at the year end. If the company fails, there are then no distributable profits from which a dividend can be declared and the on‑account payments, often treated as loans, are recoverable. In private companies, directors/shareholders are frequently advised to adopt this approach as a tax‑saving measure... When can dividends be declared? Under Part 23 of the Companies Act 2006 ( CA 2006), distributions may only be made to members out of profits available for that purpose. A company’s profits available for distribution are its accumulated, realised profits, so far as not previously applied by distribution or capitalisation, less its accumulated, realised losses, so far as not previously written off in a reduction or reorganisation of...
Avoiding a deal as an extortionate credit arrangement under the Insolvency Act 1986 ( IA 1986) is not really straightforward in practice at all. A tough or even unfair bargain, however, is not automatically extortionate in itself or by default. The jurisdiction appears to assume a marked imbalance in negotiating strength that one side has exploited. Accordingly, victories in such challenges are rare and seldom achieved indeed. Who may apply?......
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL AND PERSONAL PENSION SCHEMES Central to the disclosure framework for occupational and personal pension schemes are the Occupational and Personal Pension Schemes ( Disclosure of Information) Regulations 2013, SI 2013/2734 (the 2013 Disclosure Regulations), which took effect on 6 April 2014, and remain the core source within the disclosure regime for such schemes. Nonetheless, further disclosure duties appear, in a fragmented way, across other areas of pensions legislation. Accordingly, this Practice Note concentrates on the disclosure obligations that fall outside the 2013 Disclosure Regulations. For guidance focused specifically on the 2013 Disclosure Regulations, see Practice Note: Disclosure requirements applicable to occupational and personal pension schemes from 6 April 2014. In this Practice Note, any reference to ‘trustees’ is intended to include the managers of a contract-based scheme......
CASE HUB ARCHIVED –this archived case hub reflects the position at the date of the decision of 27 February 2013; it is no longer maintained. See further, timeline, commentary and related cases. Case facts Outline: the European Commission reviewed Ryanair’s planned takeover of Aer Lingus for a third time ( Case M.6663). The transaction was prohibited by the Commission on 27/02/2013. Latest developments On 27 February 2013, the Commission prohibited the deal. Ryanair’s proposed remedies — divesting 43 routes with related brands, airport slots and aircraft leases to Flybe, plus an undertaking that British Airways would run London services for three years — did not dispel its competition concerns. The Commission found that Flybe lacked the capability to rival Ryanair, had no meaningful experience of the Irish market, was unfamiliar with the aircraft offered, and several routes conflicted with Flybe’s business model. Regarding the British Airways...
What is biomass combined heat and power? A biomass combined heat and power ( CHP) system uses an engine to produce energy from biomass. In essence, CHP functions as a compact power plant that recovers heat, with very small distribution losses thanks to its closeness to the demand. As a result, it can deliver markedly higher generation efficiency, with inherent carbon reductions and cost savings. Total efficiencies of 80–90% are attainable, whereas conventional condensing power stations achieve around 40% in electricity output. Figure 1 shows a schematic of a biomass CHP system (source: WSP). Choosing biomass rather than natural gas—the fuel most commonly used in conventional CHP—elevates the output from simply sustainable to truly renewable energy. Key conditions for development When assessing the feasibility of biomass CHP, each technology option warrants careful review: Precisely specify systems to suit the ratio and scale of heat and power...
Practice Note This Practice Note has been prepared by Anne Redston, Barrister, and reflects her own perspective; she is not authorised to speak for the Tribunals Service or the judiciary in any capacity. The Note explains what to do once a taxpayer chooses to appeal an HMRC decision to the First-tier Tax Tribunal ( FTT). It spans the period from the outset of the appeal process through to the hearing date, and carefully considers, among other relevant procedural matters: the appeal form—where to find it and practical guidance on completing it correctly the FTT’s allocation of the case to a category and the effects and implications of that allocation pre-hearing directions issued by the FTT handling evidence expected to be given by video or telephone from a location outside the UK, and matters relating to...
Practice Note This Practice Note is authored by Anne Redston, Barrister. It reflects her personal perspective; she is not authorised to speak for the Tribunals Service or the judiciary. It explains what to expect at an appeal hearing before the First-tier Tax Tribunal ( FTT) and addresses practicalities, including: who will attend (including witnesses) and where each person will sit how to address the FTT and HMRC the sequence of events during the hearing the distinction between law, evidence and argument the three categories of decision notice You should also consider the position on costs. Further detail is provided in Practice Note: Costs in the First-tier Tax Tribunal ( FTT). The FTT offers additional guidance on hearing procedures in its leaflet, ' At your hearing'. Before you read this Practice Note, you should consult Practice Note: Appealing an HMRC...
CASE HUB ARCHIVED This archived case hub captures the position as at the decision dated 17 October 2013 and is no longer updated. For more detail, see the timeline, commentary and related cases. Case facts Outline UK merger inquiry into a planned merger between two NHS foundation trusts serving Poole and Bournemouth and Christchurch. Latest developments On 17 October 2013, the CC blocked the merger. In its final report, the CC dismissed the parties’ efficiency arguments, finding the evidence inadequate to substantiate them. It also considered that the proposed behavioural remedy monitoring, and assurances on the merged trust’s quality, would not be effective. The CC therefore determined that prohibition was the only remedy that would work. Parties The Royal Bournemouth and Christchurch NHS Foundation Trust ( RBCH) and Poole Hospital NHS Foundation Trust ( PH). Both organisations deliver a range of hospital and community services to patients across Dorset,...
CASE HUB (appeal lodged in Global Radio Holdings v Competition Commission) ARCHIVED –this archived case hub reflects the position at the date of the decision of 21 May 2013; it is no longer maintained. See further, timeline and related cases. Case facts Outline: A UK merger probe into Global Radio’s proposed purchase of GMG Radio Holdings, later rebranded as Real and Smooth Radio. Latest developments On 21 May 2013, the Competition Commission published its final report, approving the deal subject to remedies. Global was instructed to dispose of certain Real & Smooth assets, or alternative Global stations, across seven UK areas: East Midlands Cardiff North Wales Greater Manchester and the North West The North East South and West Yorkshire Central Scotland Final undertakings giving effect to the remedies were concluded on 9 February 2014. Global sold seven stations to...
CASE HUB ARCHIVED This archived case hub shows the position as at decision date of 9 July 2013; it is no longer maintained. See the timeline and related cases. Case facts Outline UK merger investigation into the proposed acquisition by AG Barr of Britvic plc. Latest developments On 9 July 2013, the Competition Commission published its final report and granted unconditional clearance. Since the CC’s clearance decision, Barr has withdrawn its plan to purchase Britvic. Parties AG Barr plc ( Barr) and Britvic plc ( Britvic) The parties supply a range of carbonated and non-carbonated soft drinks brands. Barr’s brands include Orangina, KA, Rubicon and IRN- BRU Britvic’s brands include Robinsons, Fruit Shoot, Tango and Pepsi ......
The Pension Regulator’s moral hazard powers Under the moral hazard provisions of the Pensions Act 2004 ( Pe A 2004), the Pensions Regulator holds authority to impose contribution notices ( CNs) and to require financial support directions ( FSDs). These measures are notably far-reaching and can be severe in practice indeed......
CASE HUB ARCHIVED This archived case hub reflects the position as at the decision date of 29 April 2014; it is no longer maintained. See the timeline, commentary and related cases for more... Case facts Outline European Commission Article 102 TFEU investigation into Motorola (case numbers COMP/39.985 and COMP/39.986)... Latest developments On 29 April 2014, the Commission adopted an infringement decision, concluding that Motorola breached Article 102 TFEU. No fine was imposed because there is no case law from the EU courts on the legality of SEP-based injunctions under Article 102 TFEU, and national courts in EU Member States have reached differing conclusions on this issue. Motorola was instructed to remove the adverse effects arising from its violation of Article 102 TFEU. The Commission determined that Motorola abused its dominant position by both seeking and enforcing an injunction against Apple based on a SEP it had committed to licence on FRAND...
ARCHIVED This archived case hub records the position as at the decision date of 24 May 2018; it is no longer updated and remains unmaintained accordingly. NOTE An appeal was lodged before the Court of Justice in Case C—255/22 P. See further, timeline, commentary and related/relevant cases. Case facts Outline The European Commission Article 102 TFEU investigation into Gazprom concerning the upstream gas supplies across Central and Eastern Europe (case number AT.39816). Latest development On 24 May 2018, the Commission accepted commitments from Gazprom under Article 9......
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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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