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CORPORATE CRIME

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

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DISPUTE RESOLUTION

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

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DISPUTE RESOLUTION

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

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CORPORATE CRIME

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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PRACTICE NOTES

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...

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PRACTICE NOTES

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...

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PRACTICE NOTES

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...

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PRACTICE NOTES

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...

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PRACTICE NOTES

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...

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PRACTICE NOTES

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...

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PRACTICE NOTES

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 [...

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PRACTICE NOTES

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...

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PRACTICE NOTES

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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PRACTICE NOTES

ARCHIVED: This Practice Note is archived, not maintained, and supplied for background information only. STOP PRESS (16/7/21) Legislation has been brought in to commence Step 4 of the Roadmap. The Health Protection ( Coronavirus, Restrictions) ( Steps etc) ( England) ( Revocation and Amendment) Regulations 2021, SI 2021/848, taking effect at 11.55 on 18 July 2021, revoke a range of provisions, including limits on numbers for indoor and outdoor gatherings, social distancing, the requirement to wear face coverings and the collection of contact details. See: LNB News 16/07/2021 22. STOP PRESS (15/7/21) The Department for Business, Energy and Industrial Strategy ( BEIS) published Working safely during coronavirus: guidance from Step 4 on 14 July 2021. The earlier 14 guides have been condensed into six new guides effective from 19 July. These confirm that all businesses can open and the government is no longer instructing people to work from home;...

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PRACTICE NOTES

ARCHIVED: This Practice Note is archived and not being maintained. It reviews the Employment Rights Act 1996 ( Coronavirus, Calculation of a Week’s Pay) Regulations 2020 ( Week’s Pay Amendment Regs 2020), SI 2020/814, which ensure that employees furloughed under the Coronavirus Job Retention Scheme ( CJRS) for any period ending on or before 30 September 2021 receive statutory redundancy pay, statutory notice pay and other entitlements by reference to their usual earnings rather than the reduced furlough rate. For details on the Coronavirus Job Retention Scheme ( CJRS), extended to 30 September 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [ Archived]. For general guidance on working out a week’s pay under sections 221–224 of the Employment Rights Act 1996 ( ERA 1996), see Practice Note: Calculating a week’s pay. The Employment Rights Act 1996 (...

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PRACTICE NOTES

ARCHIVED This archived Practice Note is not being maintained and is supplied for background purposes only. It covers the original Coronavirus ( COVID-19) Job Retention Scheme ( CJRS), first unveiled by the government on 20 March 2020, which applied from 1 March to 30 June 2020. For information on: the extended CJRS operating between 1 May and 30 September 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [ Archived] the extended CJRS in effect from 1 November 2020 to 30 April 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [ Archived] the revised CJRS running from 1 July to 31 October 2020, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [ Archived] The CJRS was a temporary initiative, originally intended to run for three months from 1...

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PRACTICE NOTES

Practice Note This Practice Note sets out the factors an employer should assess when shaping a redundancy policy or procedure, such as the benefits and drawbacks of adopting a written process, whether it belongs in a collective agreement or a policy document, whether it is contractual or non-contractual, the provisions to include and the degree of detail required... Employers generally manage redundancies in one of three ways: On an ad hoc basis, with no written procedure By implementing a written procedure in a policy (which may be contractual, but more commonly is not) By adopting a written procedure within a collective agreement A summary of the key considerations is outlined below: Type of approach Ad hoc What it involves: No written procedure; the employer’s approach may shift according to the circumstances of each redundancy round When it may be...

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PRACTICE NOTES

This Practice Note examines the two different statutory definitions of 'redundancy'. This Practice Note explores the two statutory meanings of ‘redundancy’. The first appears in the Employment Rights Act 1996 ( ERA 1996). Whether that definition is met determines: if an employee qualifies for a statutory redundancy payment (see Practice Note: Entitlement to statutory redundancy payment) if, in an unfair dismissal claim, redundancy is the reason for dismissal (one of the potentially fair reasons—see Practice Note: Reason for dismissal—redundancy) For further detail on this first definition, see: Redundancy payment entitlement, and fair reason for dismissal, below. The second statutory definition is set out in the Trade Union and Labour Relations ( Consolidation) Act 1992 ( TULR( C) A 1992) and applies to collective redundancy contexts. That definition must be satisfied—together with other...

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PRACTICE NOTES

Good manufacturing practice ( GMP) Producers of medicinal products must adhere to defined minimum standards during manufacture. Collectively, these standards are called good manufacturing practice ( GMP). GMP ensures medicines are consistently high in quality, suitable for their intended purpose, and compliant with the conditions of the marketing authorisation ( MA) or clinical trial authorisation ( CTA). The principles of GMP apply to the manufacture of human and veterinary medicinal products, to the active substances used within such products, and to investigational medicinal products ( IMPs) (i.e. medicines used in clinical trials). This Practice Note reviews the legislation and guidelines that regulate the manufacture of medicinal products for human use, active substances and IMPs in the EU and the UK. References in this Practice Note to Member States include the Member States of the EU as well as Iceland,...

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PRACTICE NOTES

What is a hackathon? A hackathon is usually a 12–48-hour sprint where multidisciplinary teams—coders, developers, strategists, data scientists, subject-matter specialists and innovators—work intensively to tackle a defined problem in a short window. The aim is to generate fresh concepts, tools or platforms, often ending with a functional prototype or a concept pitch. They trace their lineage to tech culture: the first officially recognised hackathon took place in 1999 in Calgary, though collaborative meet-ups go back to the 1970s with groups such as the Homebrew Computer Group, where the first Apple computer was unveiled. Today, hackathons cut across many sectors and goals, and are not exclusively technology-focused. The author once ran an inspiring game jam—a game development focussed hackathon—designed to speed up cancer cures by turning cancer data analysis into gameplay, delivering scientifically robust outputs thanks to watertight...

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PRACTICE NOTES

This Practice Note This Practice Note examines the legal and commercial considerations that stem from direct marketing activity. It addresses the pertinent provisions of Assimilated Regulation ( EU) 2016/679, the United Kingdom General Data Protection Regulation ( UK GDPR), the Privacy and Electronic Communications ( EC Directive) Regulations 2003 ( PECR 2003), SI 2003/2426, and the Data ( Use and Access) Act 2025 ( DUAA 2025), insofar as they relate to direct marketing (including the soft opt-in), covering live and automated calls, unsolicited email campaigns, text message promotion, and reliance on marketing lists. Alongside the UK GDPR, PECR 2003 and DUAA 2025, it also reviews other regulatory and industry frameworks pertinent to direct marketing. These comprise the UK Code of Non-broadcast Advertising and Direct & Promotional Marketing ( CAP Code), the Data & Marketing Association’s Code ( DMA Code), the...

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PRACTICE NOTES

Agile software development approaches are now widespread within the IT industry and are increasingly recommended as a superior alternative to the traditional waterfall development model. Nonetheless, contracting for Agile software development initiatives remains difficult. Many standard software development agreements were crafted for the waterfall approach and can be challenging to align with the principles that underpin Agile ways of working... What is Agile? ‘ Agile’ is a collective term covering a range of software development methods (including Scrum, Extreme Programming ( XP), Crystal Clear and Dynamic Systems Development Method ( DSDM)). A comprehensive review of these methods sits beyond the scope of this Practice Note. For further detail on how Agile development models function in practice, see Bird & Bird’s Position Paper: Contracting for Agile software development projects... Waterfall v Agile Software Methodologies—key distinctions The waterfall model The hallmark of the waterfall model is its...

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PRACTICE NOTES

This Practice Note outlines principal milestones and details on planned amendments to the Privacy and Electronic Communications ( EC Directive) Regulations 2003 ( PECR 2003), SI 2003/2426, within the broader overhaul of UK data protection rules. It collates materials and proposals from multiple organisations on e Privacy reform, spanning consultations and draft legislation. It addresses UK legal changes from September 2021 onwards. While PECR 2003 gave effect to Directive 2002/58/ EC (the EU e Privacy Directive) domestically, EU-level e Privacy reforms made after 11.00 pm on 31 December 2020 ( IP completion day) are out of scope. For EU developments, see Practice Note: EU e Privacy Directive—tracker. Latest UK position—changes to PECR 2003 Government has advanced legislative changes to PECR 2003 as a strand of its broader data protection reform. A substantial portion has now materialised through the Data ( Use and Access) Act 2025 ( DUAA...

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PRACTICE NOTES

This Practice Note monitors significant High Court, Court of Appeal and Supreme Court rulings concerning data protection, e Privacy, misuse of private information and confidential information. For an introduction to the United Kingdom General Data Protection Regulation, Assimilated Regulation ( EU) 2016/679 ( UK GDPR) and the Data Protection Act 2018 ( DPA 2018), see: UK data protection law collection and Practice Notes: The UK General Data Protection Regulation ( UK GDPR) and The Data Protection Act 2018. For introductory materials on e Privacy, misuse of private information and confidential information, see: e Privacy—overview Privacy and misuse of private information—overview Confidential information—overview For a freedom of information and environmental information case tracker, see: Freedom of information case tracker. Cases Infinni Innovations SA v OFMS Ltd [2026] EWHC 470 ( Comm) — High Court — 3 March 2026 —...

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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

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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...

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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 ...

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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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