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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 Practice Note outlines the process for reclaiming possession from those who entered premises as trespassers (often referred to as squatters), or who have remained on land without the consent of the person entitled to possession, by starting possession claims under CPR 55. It excludes any claim against a tenant or sub-tenant, whether or not the tenancy has ended. For steps to regain possession from a former tenant or sub-tenant who stays on after lawful occupation has expired, see Practice Note: Possession proceedings. This Practice Note also does not cover private residential property let on assured shorthold tenancies ( ASTs) or social housing (including secure tenancies granted under the Housing Act 1985). For ASTs, see Practice Notes: Assured and assured shorthold tenancies—granting and Terminating assured and assured shorthold tenancies—pre- Renters' Rights Act position, and for secure tenancies, see Practice Note: Secure...
This Practice Note explains how a tribunal reaches a decision or award under the PCA Arbitration Rules 2012 (with Optional Protocols adopted in 2024) (the PCA Rules). It summarises provisions concerning: the form and effect of the award, applicable law or amiable compositeur, settlement or termination of proceedings in circumstances other than the issue of an award. It also outlines how a party may apply for interpretation or correction of an award, and how a party may seek an additional award. Decisions PCA Rules, art 33(1) states that, where there is more than one arbitrator, awards or decisions are made by a majority. Under PCA Rules, art 33(2), on procedural matters the presiding arbitrator may decide alone if there is no majority, or if the tribunal so authorises, with that decision remaining subject to revision by the tribunal. This mirrors the UNCITRAL...
This Practice Note serves as a practical guide for law firms and in‑house teams on shaping a pro bono approach, and explains why your pro bono strategy ought to flow from, and be tightly aligned with, your wider business strategy. It also sets out the essential items of information to be included within a pro bono policy. Although many pro bono matters are undertaken ad hoc, adopting a planned approach offers clear advantages, helping to maximise the benefits for pro bono clients and for your organisation. Planning your approach For any chosen pro bono approach to succeed, it must command internal backing. Securing that support means ensuring the plan is business‑relevant and stems from, and remains closely aligned with, your organisation’s overarching strategic plans. Accordingly, review your business plan before drafting a business case for pro bono, as you will need to extract key...
The statutory residence test ( SRT) The statutory residence test ( SRT) is the framework for deciding whether a person is UK tax resident for 2013–14 and later tax years. Crucially, it applies only to income tax, capital gains tax, inheritance tax ( IHT) and corporation tax. Other regimes use distinct rules—most notably Stamp Duty Land Tax and National Insurance. The SRT focuses on the consequences of time spent in, and ties to, the UK. It is entirely separate from immigration law and any permission to enter, live or work in the UK. These notes consider the UK as a whole. They do not cover the separate residence rules that determine whether someone is resident in a constituent nation, such as Scotland or Wales, for devolved tax purposes. As explained in Practice Note: The structure of the statutory residence test, establishing an...
Remedies Remedies can take many forms, broadly falling into personal and proprietary categories. Personal relief targets the wrongdoer, whereas proprietary relief asserts a right to misapplied trust assets. A typical personal claim is brought against a defaulting trustee; a proprietary claim seeks to retrieve trust property from a third party who obtained it. Difficulties arise where that third party has transferred the property on and it is no longer traceable in an identifiable form. In such cases, a personal claim may lie against the third party, treating them as a constructive trustee and therefore in breach of trust. Proprietary remedies exist to a limited degree at common law, but are more extensively developed in equity. property held by the defendant being unavailable to their creditors on bankruptcy there may be an......
This Practice Note sets out an outline of the enhanced or specific sanctions that may apply where a person is involved in non-compliance, avoidance or evasion with an offshore element, and covers the following measures: the offshore penalties for non-compliance regime requirement to correct past offshore tax non-compliance 12 year time limit for offshore non-compliance publishing details of deliberate tax defaulters civil sanctions for enablers of offshore evasion penalty for UK facilitators of offshore promoters of tax avoidance schemes criminal offences for offshore tax evaders corporate offence of failure to prevent the criminal facilitation of tax evasion For further information on the current general penalties regime, see the Tax penalties, interest and time limits—overview subtopic. See also: the Timeline of penalties, sanctions and criminal offences in relation to offshore tax matters. The offshore penalties for...
Public sector equality duty ( PSED) The public sector equality duty ( PSED), as articulated in Part 11 of the Equality Act 2010 ( Eq A 2010), consists of a general equality duty—the core obligation—supported by specific duties intended to aid delivery of the general duty. With Scotland as the focus in particular, this Practice Note explores how the specific duties oblige public bodies to conduct a range of assessments and to report on assorted information. It sets out, in practice, how those specific duties encourage transparency and accountability to service users for decisions, ensuring equality objectives remain prominent in the minds of decision-makers. It should be borne in mind that the specific duties do not supplant the general PSED—public bodies subject to the specific duties must still also adhere to the PSED. Indeed, within the Scottish regime, the intention is for the...
The Lexis+® UK Financial Services team’s One minute guides are a set of Practice Notes offering swift overviews of Financial Services regulatory subjects. Designed to bring readers up to speed fast, the One minute guides below provide concise summaries and address a range of Financial Services areas. For fuller direction on these, and other Financial Services matters, consult the Lexis+® UK Financial Services essentials Practice Notes, as listed in Essentials Practice Notes—financial services. For a primer on the Lexis+® UK Financial Services content types, see Practice Note: Financial Services—getting started guide. EU (and EU derived) FS regulation one minute guides AIFMD—one minute guide—this bite-sized guide distils the principal obligations under the Alternative Investment Fund Managers Directive ( AIFMD). Find this Practice Note, together with additional material on AIFMD, in Financial Services AIFM regime—overview Appealing against a European Supervisory Authority...
The London Maritime Arbitrators Association ( LMAA) Terms 2021 (the Terms) govern arbitrations begun on or after 1 May 2021 where the parties have agreed to their use. They superseded the 2017 edition ( LMAA Terms 2017), which governs arbitrations started between 1 May 2017 and 30 April 2021. Securing an enforceable award is the core objective of any arbitration; accordingly, care must be taken to ensure any award issued conforms with the rules under which it is made. That focus makes it vital the procedure and award align with the governing rules. For general guidance on awards, see: AA 1996—the arbitral award— England and Wales—overview. Timing of awards Under the Terms, tribunals are expected, in ordinary circumstances, to make awards available no later than six weeks after the close of proceedings, and in many...
ARCHIVED This Practice Note is archived and no longer maintained. It presents information on the Finance ( No 2) Act 2015 ( F( No 2) A 2015), which obtained Royal Assent on 18 November 2015, and is preserved here for reference. It is kept for historical interest, mapping the legislation’s route through Parliament and offering a description, with relevant links, of each measure in the Act. The Practice Note is divided into the following five parts: progress of F( No 2) A 2015 F( No 2) A 2015 Committee stages published legislation with immediate effect— Summer Budget 2015 published legislation with subsequent effect, and measures deferred from Finance Act 2015 For clarity and to avoid confusion, throughout this Practice Note we refer to the finance bill first published on 15 July 2015 as the ' Summer Finance...
This Practice Note This Practice Note sets out details of, and access to, child abduction standard orders authorised by the President of the Family Division and produced by the standard orders group. It applies, including in relation to, proceedings under the 1980 Hague Convention, the 1996 Hague Convention, the Family Law Act 1986 and Brussels II bis, where applicable under transitional and saving provisions post- Brexit. The suite of orders includes directions, disclosure, return and non-return orders, transfers, and wardship. On 17 May 2023, Mr Justice Peel, the judge overseeing standard orders, confirmed that, with the President’s authority and following the review process and consultation period, the standard orders had been revised to reflect changes in law, practice and procedure and to achieve consistency. See: LNB News 17/05/2023 88......
What are ozone-depleting substances? Ozone-depleting substances ( ODS) are synthetic chemicals that harm the stratospheric ozone layer, the shield that protects the earth from damaging ultraviolet radiation. They include chlorofluorocarbons ( CFCs), halons, hydrochlorofluorocarbons ( HCFCs), carbon tetrachloride and methyl bromide. ODS have been used in refrigeration equipment, air conditioning systems, fire extinguishers, aerosol propellants, solvents and as blowing agents in insulation foams. Background to the GB ODS Regulation The UK is a party to the 1985 Vienna Convention for the Protection of the Ozone Layer and the 1987 Montreal Protocol on Substances that Deplete the Ozone Layer. The Vienna Convention is a framework treaty intended to: restrict activities likely to damage the ozone layer co-operation in collecting and sharing information on the effects of human activities on the ozone layer See Practice Note: Vienna Convention 1985 (protection of the ozone...
This conduct constitutes an offence under section 3A of the Road Traffic Act 1988 ( RTA 1988). It is an indictable only offence and therefore can be tried solely in the Crown Court. The elements of the offence A person commits the offence where they: cause the death of another person by driving a mechanically propelled vehicle on a road or other public place without due care and attention or without reasonable consideration for other persons using that road or place and, in addition, any of the following applies: at the time of driving they were unfit to drive through drink or drugs the level of alcohol or drugs in their blood exceeds the legal limit they refuse to provide a...
This Practice Note summarises the principal UK tax rates, thresholds and allowances. It is designed as a quick-look aide, rather than an exhaustive source. It outlines the key figures for UK-resident individuals and companies for the current and previous tax/financial years. For fuller detail on private client rates, including inheritance tax, see Practice Note: for Private Client. For broader historical data and additional figures on rates, thresholds and allowances, refer to Whillans's Tax Tables. Corporation tax Main rate: 25% for the financial years ending 31 March 2027 and 31 March 2026 ( Finance Act 2026, s 11(2); Finance Act 2025, s 13(2)). Small profits rate (1): 19% for the same financial years ( FA 2026, s 12(a); FA 2025, s 14(a)). Lower limit (applies to a company with no associated companies and a 12-month accounting period): £50,000 (...
This Practice Note reviews Part 36 offers in split trial proceedings, highlighting the extra considerations that apply when proposing or responding to a Part 36, with particular emphasis on disclosure and the mechanics of acceptance. In addition, CPR 36.12, CPR 36.16(3)(d) and CPR 36.16(4) set out further, specific provisions that apply to Part 36 offers in the context of split trials... Why have specific provision for split trial cases? CPR 36.2(3) makes clear that a party may advance a Part 36 offer in relation to the whole claim, a part of it, any discrete issue arising within a claim, counterclaim or other additional claim, or an appeal or cross‑appeal from a determination made at trial. It is therefore expected that parties may table Part 36 offers confined to particular issue(s), capable of being determined at separate hearings. Illustrations include offers dealing solely with...
FORTHCOMING CHANGE : The Scottish government has begun a review of LBTT, starting in spring 2025. Priority topics include whether non-residential bands should apply to 'mixed' deals, multiple dwellings relief, the 6+ exclusion from the additional dwellings supplement, first time buyer relief, the triennial lease review return cycle, and options for aligning LBTT rates with net zero objectives. Amendments are not anticipated until after the Scottish Parliament elections, which must occur by 7 May 2026. This Practice Note forms part of a suite on Scotland’s land and buildings transaction tax ( LBTT): Scotland: Land and buildings transaction tax ( LBTT)—the basics Scotland: Land and buildings transaction tax ( LBTT)—chargeable consideration and rates of LBTT Scotland: Land and buildings transaction tax ( LBTT)—particular transactions and taxpayers, and Scotland: Land and buildings transaction tax ( LBTT) on...
STOP PRESS: A major overhaul of the UK listing framework took effect on 29 July 2024, removing both the premium and standard segments while at the same time introducing a single listing category for equity shares in commercial companies. This commercial companies category is heavily disclosure-based and sits alongside other listing categories, such as the shell companies, the secondary listing and the closed ended investment fund categories. A new UK Listing Rules sourcebook took effect to deliver these reforms, and the previous Listing Rules sourcebook was also revoked. For further information, see Practice Note: Reform of the UK listing regime—fundamentals. This Practice Note describes the regime exactly as it stood prior to 29 July 2024. B Buy out This is the acquisition of a business or a controlling stake in a corporation’s shares. It commonly arises where the current management team wishes to assume full control of the...
How do I access it? Subscribers to Lexis+® UK R& I can reach the case register via the How to Guide set out below. INSOL Europe members should have received an email containing their username and password, together with a direct link to the case register. What is the INSOL Europe case register? This case abstract service delivers digests of rulings, from the Court of Justice of the European Union and first‑instance and appellate courts of the EU Member States, where a notable issue concerns Regulation ( EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings ( OJ L141 5.6.2015 p 19), Recast Regulation on Insolvency [ EU Recast Regulation on Insolvency] (or its antecedent, Regulation ( EC) 1346/2000 on......
P. R. I. M. E. Finance Arbitration Rules In 2021, the P. R. I. M. E. Finance Arbitration Rules were updated, and the 2022 edition took effect on 1 January 2022, governing arbitrations begun on or after that date (the P. R. I. M. E. Finance Rules; the Rules). The Rules also set out model clauses together with a model submission agreement. This Practice Note explains how to deal with a notice of arbitration under the P. R. I. M. E. Finance Rules. A respondent is required to send its response to the Permanent Court of Arbitration ( PCA) within 30 days of receiving a notice of arbitration under the P. R. I. M. E......
THIS PRACTICE NOTE APPLIES TO TRUST- BASED OCCUPATIONAL PENSION SCHEMES Occupational pension scheme trustees are generally either individual trustees or corporate trustees. A corporate trustee is typically a private limited company governed by the Companies Act 2006 ( CA 2006). Corporate trustees are often installed in one of two ways: in place of a board of individual trustees for a particular scheme. A trustee company is formed to act solely as the single trustee of that scheme, and the company’s directors effectively step into the role otherwise fulfilled by the board of individual trustees. Those directors are commonly called trustees, although, strictly, they are directors and are more accurately described as ‘trustee directors’. An independent professional trustee company can be appointed as a trustee director to a trustee company of this type independent professional trustees are usually established as limited...
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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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