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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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This tracker is designed to monitor developments in EU design judgments, legislative proposals, and ongoing EU consultations, guidance and reports concerning designs. For details on UK design judgments, legislative proposals, and current UK consultations, guidance and reports relating to designs, see Practice Note: Designs tracker— UK. For archived design materials, see Practice Note: Designs tracker 2017–2022 [ Archived]. Legislation, consultations, guidance and reports For archived designs legislation, see Practice Note: Designs tracker 2017–2022 [ Archived]— Legislation. For archived design consultations, see Practice Note: Designs tracker 2017–2022 [ Archived]— Consultations. What's happening? When? Find out more EU design legislation reform package 9 December 2027: Transposition deadline for Member States for Directive ( EU) 2024/2823 (the Directive) 1 July 2026: Regulation ( EU) 2026/715 (the EU Design Regulation (codified)) enters into force and related secondary legislation applies 30 March 2026: EU Design Regulation...
This Practice Note is a forward-looking scanner mapping upcoming developments in EU IP law. It sets out key dates for your diary (including indicative timings where the precise date is not yet confirmed) and offers commentary on: Legislation and consultations: Regulations and Directives not yet in force, partly in effect, or subject to phased implementation Open consultations and consultations awaiting a response Case appeals: European Patent Office ( EPO) Enlarged Board of Appeal ( EBA) This horizon scanner excludes past developments, such as legislation that has commenced or judgments already delivered. For coverage of previous EU IP developments, see Practice Notes: Copyright and databases tracker— EU ...
ESG denotes environmental, social and governance. Its role in real estate finance ( REF) is expanding as both lenders and borrowers pay closer attention to how funding and its application affect the wider community. In turn, ESG considerations can now directly shape borrowers’ duties within finance documents, while also informing lenders’ credit analysis and the pricing of debt... This Practice Note covers: the principal ESG initiatives and guidelines relevant to REF the minimum energy efficiency requirements for buildings the adoption of green loans and sustainability-linked loans in the REF market the main ESG due diligence points in REF transactions ESG clauses that apply in REF documentation greenwashing considerations Industry body initiatives and guidelines Multiple industry-led efforts have shaped, and continue to influence, this area of the REF landscape... Green loans and the Green Loan Principles ( GLP) Green loans comprise any form of loan...
Trustees’ authority to incur costs General rule Trustees drawn into litigation will typically wish to have their own costs, and any adverse costs orders, satisfied from the trust fund. Under section 31(1) of the Trustee Act 2000, a trustee may recover from the fund, or pay out of it, expenses properly incurred while acting for the trust. CPR 19.7A provides that proceedings can be started by or against trustees, executors or administrators in that representative capacity without joining beneficiaries, and any order made binds the beneficiaries unless the court decides otherwise. A trustee issues or defends proceedings in their own name. The general position is that a trustee who is involved in litigation as trustee is entitled to be paid their costs from the trust fund on the indemnity basis, insofar as those costs are not recoverable from other parties to the case. Such...
This Practice Note sets out the regulatory obligation to implement robust systems and controls to reduce and manage the risks of money laundering, terrorist financing and proliferation financing, as required by the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692, as amended. Is it mandatory to implement systems and controls under the MLR 2017? If the MLR 2017 apply to your firm, you must: put in place and maintain policies, controls and procedures to mitigate and manage effectively the risks of money laundering, terrorist financing and proliferation financing identified in your firm-wide risk assessment ( FWRA) regularly review and update those policies, controls and procedures keep a written record of: those policies, controls and...
This Practice Note explains the reach and operation of the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692, as amended. It is intended for law firms. Scope The MLR 2017 form part of the UK’s wider anti-money laundering ( AML), counter-terrorist financing ( CTF) and counter-proliferation financing framework. They create administrative obligations that sit alongside the criminal limbs of the regime found in the Proceeds of Crime Act 2002 ( POCA 2002), the Terrorism Act 2000 ( TA 2000) and related sanctions legislation. There is some overlap. These requirements run parallel with criminal provisions. Since taking effect in June 2017, the MLR 2017 have been amended on numerous occasions. Their objective is to stop the misuse of professional services for money laundering by requiring professionals to know their clients and to keep under review how...
This Practice Note is curated by Adrian Shipwright and Julian Hickey, barristers of Burnell Chambers. As a rule, transferring value to a charity is relieved from inheritance tax ( IHT), though in some cases an IHT liability can still arise for the charity. Charity exemption Separate from charitable status, an individual benefits from a £3,000 annual tax-free allowance, with any unused amount carried forward for one year to allow a single £6,000 exemption. Gifts made from surplus income, provided they are genuinely affordable from disposable income, are also exempt. Whilst these donations are significant to charities, legacies are probably the foremost source of income for many charities. The principal charity relief is set out in section 23 of the Inheritance Tax Act 1984 ( IHTA 1984). It provides that transfers of value are exempt to the extent that those transfers are...
STOP PRESS : Further to the Autumn Budget 2024 announcement on 30 October 2024, the full (100%) relief for APR and BPR on qualifying property will be capped by a combined allowance of £2.5m from 6 April 2026. See section 65 and Schedule 12 of the Finance Act 2026, which amend sections 104 and 116 onwards of the Inheritance Tax Act 1984. This Practice Note is being revised to reflect this restriction on the availability of APR and BPR. See Practice Notes: IHT—agricultural property relief and IHT—business property relief. A transfer of value on death is a single transfer covering the whole estate. Where the deceased’s Will contains no contrary direction, the general rule is that inheritance tax ( IHT) on all UK free (not settled) property vesting in the personal representatives ( PRs) forms part of the testamentary and...
ARCHIVED This Practice Note is archived and not supported. From 1 January 2025, this Environment cases tracker highlights significant rulings and appeal developments of interest to Environment lawyers. It is organised into: Upper tribunal High Court of England and Wales Court of Appeal UK Supreme Court Judicial Committee of the Privy Council Judgments and appeal movements appear under the court that issued the latest decision, with entries shown newest first. For earlier notable rulings and appeal updates from 2021, see: England and Wales environment cases tracker 2024 [ Archived] England and Wales environment cases tracker 2023 [ Archived] Environment cases tracker 2022 [ Archived] Environment cases tracker 2021 [ Archived] For EU matters, see: EU environment cases tracker 2025. Upper tribunal Case: Gordon v Information Commissioner [2025] UKUT 159 ( AAC) Judgment date: 6 May...
This Practice Note examines the fixed costs framework for civil actions allocated to the intermediate track. It explains CPR PD 45, Table 14 regarding the relevant fixed costs for intermediate track claims, which in practice turn on the particular complexity band designation and the juncture at which any settlement occurs, or whether the matter ultimately proceeds to trial. It also comprehensively covers pre-issue costs, fees for specialist legal advice, and the expenses of alternative dispute resolution ( ADR). Guidance is also included on potential issues for practitioners to weigh carefully. Note that this Practice Note focuses on civil claims falling within CPR 45, Section VII (fixed costs in the intermediate track). For direction on cases placed on the fast track within the fixed costs regime, see Practice Note: Fixed costs—fast track (position on or after 1 October 2023). For details of the general fixed costs...
This Practice Note sets out what fixed costs are, the categories and values of claims that fall within fixed costs and those that are excluded. It explains the rules that apply to fixed costs cases and provides worked examples illustrating how to calculate fixed costs. It also offers guidance on practical issues and points to consider. This Practice Note is an initial guide to the general fixed costs provisions under CPR 45 and does not cover fixed costs rules that are specific to personal injury matters. For further reading, see the following Practice Notes: Fixed costs—position on or after 1 October 2023 Fixed costs—fast track (position on or after 1 October 2023) Fixed costs—intermediate track (position on or after 1 October 2023) What are fixed costs? Fixed costs cap the level of costs the receiving party can recover from the paying party,...
If the answer is yes, the defendant may have a complete defence to the claim. This defence is called ‘ex turpi causa non oritur actio’, commonly shortened to ‘ex turpi causa’. In practice, it is comparatively rare. Its exact scope is uncertain; however, the following guidelines should be considered. Claimant’s responsibility has been diminished but not removed The cases of Clunis and Gray dealt with claimants guilty of manslaughter due to diminished responsibility. In Clunis, the Court of Appeal determined that a plea of diminished responsibility accepts that mental responsibility was substantially impaired, but it does not remove liability for the criminal act, so the claimant is taken to have known what they were doing and that it was wrong. In Gray, the House of Lords ruled that the claimant’s action was barred by the defence of illegality because the damages claimed stemmed from the...
This Practice Note outlines the legal position and offers practical guidance for service providers on their duties to deliver goods, services and facilities to customers in a non-discriminatory manner under the Equality Act 2010 ( Eq A 2010). It sets out the protected characteristics recognised by Eq A 2010 and gives practical illustrations of different forms of unlawful treatment, together with steps that can be taken to prevent discrimination... Direct discrimination Discrimination by association Discrimination by perception Indirect discrimination Harassment Victimisation Discrimination arising from a disability It also considers enforcement and remedies in Eq A 2010 claims, as well as the territorial scope of the Act. See also: Compliance with the Equality Act 2010 by service providers—checklist. For information on how Eq A 2010 operates in the context of employment...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: From 2027, stamp duty and SDRT will give way to a unified, self-assessed charge on securities—the securities transfer charge ( STC)—to be paid and filed via a new online portal. The intended shape of the STC broadly reflects the proposals consulted on in 2023. Finance Bill 2026 ( FB 2026) confers, with effect from Royal Assent, a power to make secondary legislation so that taxpayers can trial the digital service, self-assess their stamp taxes on securities liabilities, and submit transaction details electronically. Under this approach, liabilities are determined by the taxpayer and both payment and notification occur through one digital route. For more information on the modernisation of stamp taxes on securities, see: News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes Tax update spring 2025— Stamp taxes on shares...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: From 2027, Stamp Duty and SDRT will be replaced by a single, self-assessed charge on securities—the securities transfer charge ( STC)—which will be paid and reported through a new online portal. Broadly, the design of the STC will reflect the proposals consulted on in 2023. Finance Bill 2026 ( FB 2026) will, on Royal Assent, create a power for secondary legislation enabling taxpayers to trial the new digital service, allowing self-assessment of stamp taxes on securities obligations and electronic reporting of transactions. For more information on the modernisation of stamp taxes on securities, see: News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes Tax update spring 2025— Stamp taxes on shares modernisation Tax update spring 2025— Tax analysis— Stamp and transfer taxes TAMD 2023— Stamp taxes on shares...
Under the Bribery Act 2010 ( BA 2010) Giving or accepting a bribe constitutes a criminal offence under BA 2010. BA 2010 also sets out two specific offences aimed squarely at tackling commercial bribery: the bribing of a foreign public official a distinct corporate offence of failing to prevent bribery by the organisation A commercial organisation may commit the corporate offence in circumstances where an associated person pays a bribe intending to secure or keep business, or a business advantage, for the organisation—see Practice Notes: The Bribery Act 2010—an introductory guide and Failure to prevent bribery—the offence. An organisation can likewise incur criminal liability for a bribery offence committed by a senior manager of the organisation, provided that senior manager was acting within the scope of their authority—see Practice Notes: How to manage corporate criminal liability risks and How to identify and assess corporate criminal...
STOP PRESS: The Data ( Use and Access) Act 2025 ( Commencement No 6 and Transitional and Saving Provisions) Regulations 2026, SI 2026/82, activate the remaining provisions of the Data ( Use and Access) Act 2025 ( DUAA 2025). Measures on subject access requests, legitimate interests, purpose limitation, automated decision-making, international transfers and enforcement take effect from 5 February 2026, with penalty notices and complaints provisions commencing on 19 June 2026. For further details, see Practice Note: Data ( Use and Access) Act 2025—employment implications. That Practice Note will be updated shortly to reflect these developments. The growing reliance on social media brings both opportunities and hazards for employers and staff. The capacity to connect, build networks and broadcast swiftly to broad yet targeted audiences can greatly aid an organisation when used constructively. Yet the same characteristics can create serious...
ARCHIVED This archived Practice Note is no longer maintained and is supplied for background reference only. It aims to answer a series of frequently asked questions about the original Coronavirus Job Retention Scheme ( CJRS) that applied up to 30 June 2020. For fuller detail on the CJRS itself, see the following Practice Notes: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [ Archived] Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [ Archived] Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [ Archived] Coronavirus Job Retention Scheme (original version to 30 June 2020) [ Archived] Coronavirus Job Retention Scheme—guidance tracker [ Archived] See also: Coronavirus ( COVID-19)—issues when ending furlough or terminating employment [ Archived] Coronavirus Job Retention Scheme—the pensions implications [ Archived] Taxation of coronavirus ( COVID-19) government support payments [...
UPDATE (22/2/22): Following the Prime Minister’s 21 February 2022 announcement, the Cabinet Office has issued the government’s COVID-19 Response: Living with COVID-19, outlining plans to lift the remaining domestic legal coronavirus ( COVID-19) restrictions in England from 24 February 2022. Further detail is available in: LNB News 22/02/2022 8 News Analysis: Coronavirus ( COVID-19)— How should employers respond to the scrapping of self-isolation rules? For the position from 24 February, see Practice Note: Living with coronavirus ( COVID-19) in the workplace from 24 February 2022 [ Archived]. This Practice Note has been archived and is no longer being updated. It captures the approach under the COVID-19 Response: Autumn and Winter Plan 2021 and Cabinet Office advice on staying safe and reducing transmission prior to the 24 February 2022 changes. For details from 24 February 2022, refer to Practice Note: Living with coronavirus ( COVID-19) in the workplace from 24...
This Practice Note This Practice Note outlines when an employee qualifies for a statutory redundancy payment (also known as a redundancy termination payment) upon termination of employment. It addresses the qualifying criteria, identifies categories that are expressly excluded, and highlights the significance of the ‘relevant date’ of redundancy. It explores what amounts to dismissal and redundancy for the purposes of statutory redundancy pay, the procedure by which an employee may serve a counter-notice to shorten the redundancy notice period, and the employer’s entitlement to serve a counter notice. It further explains the nature of a redundancy payment and the method for calculating it, including what counts as a week’s pay, how to make a claim for a redundancy payment, the effect of contracting-out provisions, and the potential to seek compensation for consequential loss......
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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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