Where any document to which an order to HM Revenue and Customs to produce documents1 relates is not in the possession of the HM Revenue and Customs official2 to whom the order is addressed, it is the duty of that official to take all reasonable steps to secure possession of it, and, if he fails to do so, to report the reasons for his failure to the court3; and, where any document to which such an order relates is in the possession of an official other than the one to whom the order is addressed, it is the duty
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Issue estoppel is a sub-species of the res judicata doctrine (see Practice Note: The doctrine of res judicata). In addition to the general key requirements for establishing a res judicata (see Practice Note: Key requirements to establish a res judicata), this Practice Note considers the specific
This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.You should also consider if the proceedings will be
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What is recklessness?In respect of some statutory offences and common law crimes the prosecution are required to prove a mental element of recklessness on the part of the defendant.Recklessness means unjustified risk taking on the part of the accused.Prior to the House of Lords decision in Re G
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