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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 (appeals lodged by Deutsche Bahn at the General Court in Cases T- 289/11, T- 290/11 and T- 521/11) ARCHIVED This archived case hub sets out the position as at the decision of 18 December 2013 and is no longer being maintained. For further material, see the timeline, commentary and related cases. Case facts ARCHIVE 08/04/2016 Outline European Commission Article 102 TFEU inquiry into Deutsche Bahn (case references below). The Commission accepted commitments from Deutsche Bahn on 18/12/2013. COMP/39.915 COMP/39.731 COMP/39.678 Latest developments On 8 April 2016, after new rivals entered the market, the Commission brought the commitments to an early close. Within 18 months of their adoption, several energy suppliers had moved into the traction current segment; in 2015 they provided over half of the combined traction current demand of railway operators other than Deutsche Bahn. The commitments contained a break clause,...
CASE HUB ( ARCHIVE 10/04/2013) ARCHIVED – this case hub preserves the position as at the decision dated 10 April 2013; it is no longer maintained. See further the timeline, the commentary, and the related cases. Case facts Outline: European Commission Article 102 TFEU inquiry concerning CEZ (case number COMP/39.727). The Commission accepted commitments on 10/04/2013. Latest developments On 10 April 2013, the Commission accepted commitments from CEZ......
CASE HUB ( Appeals lodged at the General Court in Cases T- 460/13 ( Sun Pharma), T- 467/13 ( Arrow), T- 469/13 ( Generics UK), T- 470/13 ( Merck), T- 471/13 ( Xellia) and T- 472/13 ( Lundbeck)–see Cases T- 472/13 Lundbeck v Commission, et al ( Pay-for-delay) [ Archived]) ARCHIVED – this case hub, preserved as of the decision dated 19 June 2013, captures the position then and is no longer actively maintained. See timeline, commentary and related cases. Case facts An Article 101 TFEU investigation by the European Commission concerning Lundbeck and others regarding Citalopram (case reference COMP/39.226). Latest development On 19 June 2013, the Commission adopted its decision, imposing fines of €146m......
CASE HUB ARCHIVED –this archived case hub reflects the position at the date of the decision of 23 May 2013; it is no longer maintained. See further, timeline and related cases. Case facts Outline: The European Commission conducted an Article 101 TFEU inquiry into the joint venture involving Lufthansa, United Airlines and Air Canada (case COMP/39.595). On 23/05/2013, the Commission accepted binding commitments proposed by the parties. Latest developments The Commission approved the undertakings offered. In particular, the parties committed to: Make available take-off and landing slots at Frankfurt, and at either JFK or Newark, both serving New York. Conclude arrangements enabling rivals to sell seats on the parties’ services and to access onward connections. Provide data on their collaboration so the evolving impact of Star Alliance can be monitored over time. These measures were designed to address competition concerns while allowing the...
CASE HUB ARCHIVED This archived case hub sets out the position as at the decision dated 6 March 2013; it is no longer maintained. Case facts Outline of the European Commission’s Article 102 TFEU investigation into Microsoft for non-compliance with commitments (case number COMP/39.530). Latest developments The European Commission imposed a €561m fine on Microsoft for failing to honour the 2009 commitments. The scale of the penalty highlights the seriousness of Microsoft’s breach and the Commission’s objective that the sanction operate as a deterrent......
CASE HUB Appeals were filed at the General Court in Cases T-91/13 ( LG Electronics), T-92/13 ( Philips), T-104/13 ( Toshiba), T-84/13 ( Samsung) and T-82/13 ( Panasonic) – see Cases T-82/13 Panasonic and MT Picture Display v Commission, et al. ARCHIVED – this case hub, now archived, records the position as at the decision dated 5 December 2012; it is no longer being maintained. See the timeline for further details......
CASE HUB NOTE—appeal lodged before the General Court in Case T‑74/21 ARCHIVED – this archived case hub reflects the position at the date of the decision of 26 November 2020; it is no longer maintained. See further, timeline, commentary and related cases. Case facts Outline European Commission Article 101 TFEU investigation into Teva Pharmaceuticals Industries Limited and its subsidiary Cephalon Inc., regarding a pay‑for‑delay arrangement relating to the Modafinil sleep‑disorder medicine (case number AT.39686). Latest development On 26 November 2020, the Commission adopted an infringement decision against Teva Pharmaceuticals Industries Limited and Cephalon Inc., imposing combined fines of €60.5m for infringing Article 101 TFEU. The decision concerned a ‘pay‑delay’ deal by which Teva undertook not to introduce a cheaper generic of Cephalon’s Modafinil for sleep disorders after patent expiry, in exchange for cash payments and additional...
ARCHIVED: This Practice Note has been archived and will not be updated. CPR provisions The rules governing detailed assessment appear in CPR 47 and practice direction 47. Following the Jackson Reforms, the principal alteration in Part 47 is the launch of Provisional Assessment—a paper-based form of detailed assessment—set out at CPR 47.15 and CPR PD 47, para 14.1 onwards. As this is a wholly new procedure, we cover it in Lexis+® UK DR under Costs as ‘provisional assessment’, rather than within the detailed assessment topic. Additional revisions to Part 47 and practice direction 47 include: revised paragraph numbering, reflecting a practice direction tailored to Part 47, replacing the former Costs Practice Direction a new rule allowing the court, on its own initiative, to order the venue for the detailed assessment; previously, parties were invited to make representations......
How can a director be disqualified? There are several routes by which a director can be disqualified, spanning various provisions of the Company Directors Disqualification Act 1986 ( CDDA 1986) and the Insolvency Act 1986 ( IA 1986). These include disqualification on bankruptcy and through a bankruptcy restrictions order ( BRO) or a bankruptcy restrictions undertaking ( BRU). For further guidance, refer to the following Practice Notes: Practice Note: How can a director be disqualified as a company director? Bankruptcy restrictions orders and undertakings—overview This Practice Note is not intended to cover every restriction arising from a BRO, BRU or bankruptcy. For full details, see the separate Practice Note: Effect and duration of bankruptcy restrictions orders ( BROs). The scope here is limited to restrictions resulting from disqualification under CDDA 1986, section 6. It also excludes the restrictions under IA 1986, section 216...
The Green Deal The Green Deal was a government initiative allowing households and firms to carry out energy efficiency upgrades to homes and business premises, financed via a ‘pay-as-you-save’ model. Approved providers secured low-cost funding for these works under the scheme, requiring no upfront outlay whatsoever. Rather than pay immediately at the outset, the expense of the efficiency measures was added to the property’s energy account and repaid over time in instalments by the bill payer, consistent with the Green Deal Golden Rule: that projected monetary savings from the measures would match or exceed the charges applied to the bill for that property. Responsibility for repayment stays with the property, so it passes to any new owner or occupier when the building is sold or let. The Energy Company Obligation ( ECO)—which superseded the Carbon Emissions Reduction Target and the Community Energy Saving...
Appeals—the general position in litigation Appeals in litigation fall under CPR 52 and its practice directions: CPR PD 52A, CPR PD 52B, CPR PD 52C, CPR PD 52D and CPR PD 52E. In broad terms, the relevant practice directions cover the following: CPR PD 52A sets out general provisions concerning appeals CPR PD 52B addresses appeals in the County Court and the High Court CPR PD 52C deals with appeals in the Court of Appeal CPR PD 52D relates to statutory appeals and those subject to special provision CPR PD 52E concerns appeals by way of case stated Grounds for appealing An appeal will only be permitted where the appeal court is satisfied that the lower court’s decision was either wrong, or unjust due to a serious procedural or other irregularity in the lower court...
ARCHIVED : This archived Practice Note summarises the former special tax treatment regime applicable to furnished holiday lettings before its removal by the Finance Act 2025. It is presented for historical information only and is not maintained or kept up to date any further. Abolition of the special tax treatment of commercial letting of furnished holiday accommodation The Finance Act 2025 ( FA 2025) contained provisions that abolished the favourable tax treatment for furnished holiday lettings that satisfied specified tests. Consequently, furnished holiday lettings businesses will be treated, for tax purposes, in the same way as any other property letting business......
Appeals in contempt proceedings Appeals arising from contempt are subject to distinct rules. Read this Practice Note alongside Practice Note: Civil contempt proceedings—appeals, purges and discharge. Determining an application for permission to appeal ( PTA) Decision on the papers or oral hearing? Whether a first or second appeal, permission to appeal is at first determined on the papers (see CPR 52.4(1) and CPR 52.5(1)). An oral hearing of the permission application will occur only in these circumstances: In the County Court and High Court—where the applicant seeks to have a paper refusal of permission reconsidered at an oral hearing, unless the judge who refused permission without an oral hearing has ordered that the applicant may not request such reconsideration ( CPR 52.4(2) and CPR 52.4(3)) In the Court of Appeal—where the judge dealing with the paper application directs that it be decided at an oral hearing ( CPR...
Civil investigation of tax fraud HMRC’s stated approach to tax fraud is to favour civil procedures rather than criminal ones wherever appropriate, and where a civil route is suitable it will be pursued. Pursuing criminal enquiries and prosecutions is costly and, as a result, runs counter to HMRC’s revenue‑raising function. Accordingly, criminal action is reserved for instances where it will operate as an effective deterrent or where there are aggravating features, such as involvement in an organised plan. As an alternative to a criminal investigation, where deliberate behaviour has brought about a loss of tax, HMRC may employ its civil investigation of fraud process as set out within Code of Practice 9 ( COP9). COP9 operates through the Contractual Disclosure Facility ( CDF), which gives the recipient the opportunity to make a full disclosure of their conduct, with HMRC agreeing not to commence a...
Fixed recoverable costs ( FRC) Fixed recoverable costs ( FRC) set out the sums recoverable from the paying party in litigation, introduced to promote clarity and proportionality in legal spend and process. The intention is that would-be litigants are not deterred by the risk of adverse costs exposure. FRC are now routine across several litigation spheres, though they are not universally applicable in every claim. As the landscape continues to change, this tracker seeks to chart the major milestones in the reform of FRC and offer granular guidance on particular stages and phases. CPR provisions on fixed costs For an overview of the present fixed costs rules and a pathway to related materials and analysis, see: Fixed costs (position on or after 1 October 2023)—checklist. Timeline of key events in fixed recoverable costs reform October 2025 (consultation closes on 5 January 2026) — The Civil...
This Practice Note explains the rules used to assess the amount of fixed enforcement costs in practice. It addresses calculating the fixed sums, what extra costs are recoverable, and the expense of entering judgment where relevant. Note that this Practice Note refers to the current provisions on enforcement costs. From 1 October 2023, the earlier provisions and relevant Tables on enforcement costs were renumbered within CPR 45 or relocated to CPR PD 45 as appropriate. However, the substance of the provisions and Tables has not changed in terms of content at all. For more on the different enforcement methods that are available, see Practice Note: Court fees in civil proceedings. For guidance on fees payable when enforcing a judgment or order, see Practice Note: Court fees in civil proceedings— Enforcement—writs and warrants (fees 7 and 8). Also note the potential to recover the...
This Practice Note describes: This Practice Note explains how trading losses arise and are applied for general partnerships, limited partnerships and limited liability partnerships ( LLPs). For a general guide to capital losses, see Practice Note: Capital losses for businesses. Where a partner is allocated a share of a partnership trading loss, relief follows the income tax rules for individuals or the corporation tax rules for corporate partners. the computation of partnership losses and how losses are apportioned between partners special allocation rules where some partners have profits and others losses and/or in mixed membership partnerships income tax loss relief available to individual partners corporation tax loss relief available to corporate partners restrictions on income tax relief for individual partners restrictions on corporation tax relief for corporate partners limits on relief for limited partners, LLP members and...
STOP PRESS: Abolition of non-dom regime and remittance basis of taxation from 2025–26 : Finance Act 2025 abolished the remittance basis of taxation and replaced it with a residence-based regime from 6 April 2025 The reforms bring in a new Foreign Income and Gains ( FIG) regime and revise the rules governing overseas workday relief. For further detail on these measures, refer to Practice Note: The abolition of the remittance basis of taxation from 2025–26. The foreign service exemption is, in essence, an income tax relief for termination payments where both of the following are met: the employee performed all or part of their employment overseas (described in the legislation as ‘foreign service’), and the employee is not UK resident in the tax year in which their employment ends This second condition applies to terminations taking place on or after 6 April 2018. Before that date, the...
Mandatory licensing A house in multiple occupation ( HMO) satisfying the statutory threshold in section 254 of the Housing Act 2004 ( HA 2004) must hold a licence in law under that statute. This Practice Note explains when a mandatory licence is needed, the compulsory licence conditions, and the local housing authorities’ ( LHAs) discretion to introduce additional licensing designations within their areas. HA 2004, Pt 2 places a duty on each LHA to administer mandatory licensing effectively throughout its district. Discretionary (or additional) licensing captures other private lettings of dwellings where the LHA alone considers it appropriate. In England, the Licensing of Houses in Multiple Occupation ( Prescribed Description) ( England) Order 2018, SI 2018/221 specifies that mandatory licensing covers HMOs with five or more occupants comprising more than one household, without regard to the number of storeys. In Wales, the...
Practice Note Under the Housing Act 1985 ( HA 1985), a landlord seeking possession of a dwelling let on a secure tenancy must first obtain a court order. The process to recover possession differs according to the tenancy type: fixed-term periodic flexible This Note details the requirements for the Notice of Seeking Possession to be served on the tenant and the grounds for possession. For guidance on how a secure tenancy arises, see Practice Note: The tenancy condition. From 1 December 2022, tenancies and licences of dwellings in Wales are governed by the Renting Homes ( Wales) Act 2016 ( RH( W) A 2016), subject to certain exceptions. Secure tenancies may no longer be created and existing secure tenancies will convert automatically into occupation contracts. The terms of both existing and new tenancies must be considered in the context of RH( W) A 2016 to...
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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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