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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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The King’s Speech 2026 The King’s Speech 2026, with its accompanying background briefing notes and delivered on 13 May 2026, puts energy security at the centre of the government’s legislative plans. A consistent message throughout is that geopolitical volatility and dependence on fossil fuels necessitate driving faster clean power deployment, reforming electricity markets, scaling nuclear generation and fortifying strategic infrastructure... Of particular interest to energy sector participants are the following core elements of the programme (explored further below): Energy Independence Bill Nuclear Regulation Bill Electricity Generator Levy Bill European Partnership Bill Regulation for growth Bill Cyber security and Resilience Bill Steel Industry ( Nationalisation) Bill It is also vital to note the considerable political and practical uncertainty over both delivery and eventual scope. Alongside the customary political, fiscal and parliamentary scrutiny anticipated before any enactment, the timing of the Speech...
This Practice Note sets out the situations and procedures by which a borrower can bring a credit agreement to an early close. Introduction to early settlement Borrowers may terminate regulated agreements at any time by giving statutory notice and paying the sums then due, less any rebate ( Consumer Credit Act 1974, s 94 ( CCA 1974)). Unless the agreement is secured on land, they are entitled as of right to clear all or part of what they owe. Contracting out is prohibited; creditors cannot remove the right to early settlement or make it conditional. When can borrowers settle early? Borrowers under a regulated consumer credit agreement may settle some or all of the agreement at any time, provided they: give notice to the creditor; and pay all amounts then due under the...
In some situations, borrowers can step away from agreements covered by the Consumer Credit Act 1974 ( CCA 1974) within 14 days. This Practice Note sets out when that withdrawal right arises and how to use it in practice. It clarifies availability and the steps to take in detail. It also looks at parallel provisions for P2P agreements contained in the Consumer Credit sourcebook ( CONC) too. Introduction The withdrawal right for regulated agreements is anchored in CCA 1974, s 66A, which transposed the EU Consumer Credit Directive (2008/48/ EC). Two preliminary points deserve emphasis at the outset. First, the substance of this right has remained largely unchanged since responsibility for consumer credit was assumed by the Financial Conduct Authority ( FCA) in April 2014, following the transfer of functions. Nevertheless, alterations to the framework are anticipated, so readers should stay alert to legal...
This Practice Note examines core aspects of the UK framework for money market funds ( MMFs) that stems from Regulation ( EU) 2017/1131 (the EU MMF Regulation). It also looks at suggested changes to the framework, with the Financial Conduct Authority ( FCA), HM Treasury and the Bank of England ( Bo E) working jointly to bolster its resilience and align it with post‑ Brexit regulatory objectives. For background on the EU MMF Regulation, see Practice Note: EU MMF Regulation—essentials. What is an MMF? Money market funds ( MMFs) are investment funds that invest in short‑term debt instruments and so play a significant role in the short‑term financing of the economy. In particular, MMFs are open‑ended, liquid investment funds that invest in fixed income through short‑term debt, for example money market instruments issued by banks, governments or companies (including treasury bills, commercial paper and...
This Practice Note provides an overview of the applicable rules and guidance on arrears, default and recovery in the Financial Conduct Authority ( FCA)’s Consumer Credit sourcebook ( CONC). It also identifies separate obligations under the Consumer Credit Act 1974 ( CCA 1974) that must be met before a lender may enforce an agreement, including serving a notice of sums in arrears ( NOSIA) and issuing a default notice. Background Firms undertaking consumer credit activities must adhere to Chapter 7 of CONC, which sets out the relevant standards on arrears, default and recovery. In broad terms, these provisions prescribe the conduct expected when collecting debts and dealing with borrowers in arrears or forbearance, covering how firms communicate and how they intend to support customers in difficulty. During the coronavirus pandemic, the FCA introduced its Tailored Support Guidance ( TSG) for Consumer Credit, Mortgages and...
This Practice Note considers the impending entitlement for trade unions holding a certificate of independence to enter workplaces to meet, recruit, organise and represent workers, and to facilitate collective bargaining. The entitlement will be introduced under section 59 of the Employment Rights Act 2025 ( ERA 2025) once commenced, with further detail to be prescribed in regulations. A consultation on the right ran from 23 October to 18 December 2025. The government’s response was published on 8 April 2026, alongside a consultation on a draft statutory Code of Practice ( Co P) to be issued under section 203 of the Trade Union and Labour Relations ( Consolidation) Act 1992 ( TULR( C) A 1992). That consultation runs until 20 May 2026. The intention is for the new access right to come into force by October 2026. For further...
This Practice Note distils the Department for Business and Trade ( DBT) Modern Industrial Strategy 2025 and its Industrial Strategy Sector Plans, highlighting principal features and market implications. It concentrates on the Clean Energy Industries and Advanced Manufacturing Sector Plans and evaluates key ramifications for participants in the energy and manufacturing markets and for lawyers advising within those industrial settings and transactions. What is the UK manufacturing strategy? On 23 June 2025, the DBT issued the Modern Industrial Strategy 2025 (the Strategy), setting out a ten-year programme to raise investment in eight high-growth sectors by creating faster, simpler, more certain and more stable investment opportunities in UK businesses. The high-growth sectors are: advanced manufacturing clean energy industries creative industries defence digital and technologies financial services life sciences professional and business...
This tracker monitors current Court of Justice appeals concerning State aid ( Articles 107–109 TFEU) and other aid recovery actions. For concluded matters, consult Court of Justice State aid appeals—closed cases tracker. Note—closed appeals are transferred from this page to the closed trackers within seven days of the final ruling. For the Commission’s recent State aid decisions, see EU State aid decisions—ongoing cases tracker; for appeals pending before the General Court, see General Court State aid appeals—ongoing cases tracker; and for national references before the Court of Justice touching on State aid, see Court of Justice State aid national references—ongoing cases tracker. Appeals from the General Court Case C-306/26 P, LM v Commission — Appeal against the General Court’s order in Case T-261/25 declaring inadmissible an annulment action concerning parts of Commission decision SA.44944— Tax treatment of public casinos in...
This Practice Note This Practice Note collates relevant judgments on the National Security and Investment Act 2021 ( NSIA 2021) and monitors transactions where the UK government has stepped in on national security grounds......
FORTHCOMING CHANGE: On 11 March 2024, HM Treasury initiated a consultation examining the effectiveness of the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017, SI 2017/692, which impose obligations on various businesses to identify and deter money laundering and terrorist financing. It focused on how the regime operates in practice and how in-scope businesses identify and prevent money laundering and terrorist financing on a day-to-day basis. The government’s reply to that consultation appeared on 17 July 2025, followed on 2 September 2025 by a draft statutory instrument and accompanying policy note. The draft SI proposes a de minimis exemption from the duty to register under the Trust Registration Service where (among other requirements) a trust without a UK tax liability also holds no interest in UK land, holds no assets of material value exceeding £2,000, has not owned...
This Practice Note sets out a consumer’s private right of redress for misleading and aggressive commercial practices under the Consumer Protection from Unfair Trading Regulations 2008, SI 2008/1277 ( CPUTR 2008), introduced by the Consumer Protection ( Amendment) Regulations 2014, SI 2014/870 ( CP( A) R 2014) from 1 October 2014 and updated by the Digital Markets, Competition and Consumers Act 2024 ( Consequential Amendments) Regulations 2025, SI 2025/381. It outlines the consumer’s avenues for redress and provides background and commentary on the revised provisions to be introduced under the Digital Markets, Competition and Consumers Act 2024 ( DMCCA 2024), covering: the right to unwind the right to a discount the right to damages Background In 2012, the Law Commission and the Scottish Law Commission issued a report on redress for consumers affected by misleading and aggressive practices. They concluded that,...
This Practice Note sets out the function of a notary, the process for notarising a document, and the concept of legalisation. For further detailed guidance, consult the following Practice Notes: notaries notarisation legalisation We have assembled a comprehensive, interactive collection to assist users in identifying and navigating concepts and recurring issues arising on the execution of documents. Each stage includes Practical Guidance, Precedent Clauses and Q& As tailored to that phase. For more details, see: Execution collection. Notaries A notary is a qualified lawyer whose principal role is to authenticate and certify signatures and documents, whether intended for use overseas or as certified copies. Notaries also administer and take oaths and affirmations, and may undertake certain reserved activities under the Legal Services Act 2007, including commercial and property matters, as well as family and private client work (but not...
Shares in a company can be transferred in a range of scenarios, notably: a sale of the shares (the most common); a transfer on the grant or enforcement of security; a gift of shares; a company buying back its own shares; transmission by operation of law (eg following a shareholder’s death or bankruptcy). This Practice Note concentrates on sales that are not share buybacks. For buybacks, see Practice Note: How to carry out a share buyback. For gifts, see Commentary: Gifts of shares: Gore- Browne on Companies 23[9]. For enforcement of security over shares, see Practice Notes: Enforcement—share security and Taking security over uncertificated shares held in CREST. For transmission queries, see Q& A: Can personal representatives transfer shares in a company without a grant of...
Sources of funds Practitioners should encourage the personal representatives ( PRs) to organise funding for inheritance tax ( IHT) without delay so money is available promptly—ideally within six months from the end of the month of death, when interest starts to accrue—or, in any event, by the point the grant application is ready to be submitted. Ways to settle the IHT due on the deceased’s estate include: Assets that do not vest in the PRs, such as insurance pay-outs or pension proceeds (noting that forthcoming changes to IHT on pension scheme death benefits may affect sums due to beneficiaries and may slow access to these funds shortly after death) Assets that do not require a grant Payment from the deceased’s bank or building society account, or other qualifying investment, via the Direct Payment Scheme ( DPS) using Form IHT423, or...
CASE HUB ARCHIVED This archived case hub sets out the position as at the date the investigation was cancelled on 25 March 2021, following the abandonment of the deal; it is no longer being updated. See also, timeline. Case facts Outline UK merger probe into the expected purchase by Crowdcube Limited of Seedrs Limited. The parties overlap in providing crowdfunding platforms to small and medium-sized enterprises ( SMEs). Latest developments On 25 March 2021, the CMA formally terminated its phase 2 inquiry after the parties decided to drop the merger. Parties Crowdcube Limited ( Crowdcbue): Crowdcube supplies investment services, offering financial support, analysis and guidance via investors, corporates and consultants to start-up and scaling businesses. Seedrs Limited ( Seedrs). Seedrs acts as an investment company, providing seed finance to start-ups, together with advisory and support services from its cloud network. Seedrs serves customers in the...
This practice note applies only to defined benefit and hybrid occupational pension schemes Determining normal pension age under the scheme’s admissible rules Members’ normal pension age under the scheme’s admissible rules must be clearly and accurately identified so that: an eligible scheme can supply the Pension Protection Fund ( PPF) with an actuarial valuation of the scheme’s assets and protected liabilities at prescribed, set intervals, for the purpose of enabling the PPF to compute risk‑based pension protection levies where the scheme is within an assessment period, the PPF can secure an actuarial valuation of the scheme’s assets and protected liabilities as at the relevant time as required the PPF can determine the date from which compensation will be payable to an individual (and the amount of that compensation) under the pension compensation provisions of the Pensions Act 2004, s 162 and Sch 7 ( Pe A...
This Practice Note considers the chapter 6 trading finance gateway within the controlled foreign company ( CFC) regime. As outlined in Practice Note: CFC rules—initial chapter 3 gateway— Meaning of gateways, a CFC tax charge arises only where profits pass into the CFC charge gateway. A CFC’s assumed total profits ( ATP) will enter the CFC charge gateway only if they fall within the initial chapter 3 gateway and/or any of the gateways set out in chapters 4–8 of Part 9A of the Taxation ( International and Other Provisions) Act 2010 ( TIOPA 2010)... When does the chapter 6 trading finance gateway need to be considered?...
Roll-over relief under the corporate intangible assets regime in Part 8 of Corporation Tax Act 2009 ( CTA 2009) This Practice Note considers the roll-over relief available under the corporate intangible assets regime in Part 8 of the Corporation Tax Act 2009 ( CTA 2009). Relief is not automatic; it must be claimed. It applies where a company realises an IFA (the old asset) and then incurs expenditure to acquire another IFA (the new asset). The rules can likewise apply if the new asset is obtained by another company within the same IFA group. In broad terms, the regime postpones all or part of the taxable credit that would arise on the realisation of the old asset. That deferred credit is brought back into charge when the new asset is realised (unless roll-over relief is also claimed on that later event)....
This Practice Note examines the United Nations Convention on International Settlement Agreements Resulting from Mediation, commonly known as the Singapore Convention. It sets out the framework for enforcing international settlement agreements achieved through mediation. The Note reviews the countries that have signed, their obligations under the Convention, and any reservations they may enter. It analyses the application and scope of the Convention, clarifies defined terms, and explains the requirements for enforcement or reliance on settlement agreements, as well as the grounds to refuse relief and to adjourn decisions on relief. It also addresses other matters and practical considerations. What is the Singapore Convention? The Singapore Convention was signed in Singapore on 7 August 2019. It can be accessed on the UNCITRAL website— United Nations Convention on International Settlement Agreements Resulting from Mediation. Its primary aims are to facilitate international trade and to promote the use of...
Section 120 of the Enterprise Act 2002 created a route and procedures for merging businesses and other interested parties to contest or challenge a merger determination by the Competition and Markets Authority ( CMA) or the Secretary of State before the Competition Appeal Tribunal ( CAT). Established under section 12 of the Enterprise Act 2002, the CAT is an independent, specialist competition tribunal whose functions include hearing appeals from those who can demonstrate the requisite standing in relation to decisions taken by the CMA or, as appropriate, the Secretary of State. In merger matters, the CAT’s remit is strictly confined to examining the lawfulness of the decision-making process, as opposed to undertaking an appeal on the merits. When reviewing merger outcomes, the CAT applies the same principles that a court would ordinarily invoke on an application for judicial review. An...
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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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