Basic principles The basic principles of mitigation are: • damages cannot be recovered in respect of losses which could have been avoided by taking reasonable measures to avoid them • if a claimant takes steps beyond the required reasonable measures and in so doing avoids losses, they cannot recover them • damages may be recovered in respect of the costs associated with taking reasonable steps to mitigate losses A defendant proposing to argue that a claimant failed to mitigate their loss must give notice well before the hearing by the statements of case or otherwise and must put forward a ‘concrete case’ to demonstrate what the claimant might reasonably have done. Test to be applied The burden of proving that a claimant has failed to mitigate their damages is on the defendant. However, a claimant’s practitioner should try to anticipate mitigation of loss arguments and gather evidence to counter such arguments. A claimant’s reasons for making certain decisions should be explored in depth. Expert evidence may also be required. The

This Practice Note explains the purpose and scope of mitigation given on behalf of defendants convicted of criminal offences in England and Wales, with a view to reducing the sentence imposed by the court. It covers the law relating to mitigation, which is any aspect of a case that reduces the severity of the sentence passed, either the length or the type of sentence imposed. It explains the factors that determine sentence, the purpose of mitigation, what is meant by personal mitigation and the suggested structure of a plea in mitigation. It also provides links to the Sentencing Council’s sentencing guidelines including the General guideline—overarching principles (the General guideline) which provides expanded explanations of aggravating and mitigating factors, culpability and harm, and applies to all individual offenders aged 18 or over and to organisations who are sentenced. Once a defendant has been convicted of a criminal offence by a criminal court in England and Wales, the court will consider what sentence should be imposed. See Practice Notes: Sentencing procedure in the magistrates’ and

The Court of Appeal has upheld a credit hire decision confirming that when a claimant enters into a credit hire arrangement and unreasonably refuses a defendants offer to provide a free replacement hire car the claimant will be able to recover damages at least equivalent to the cost to the defendant of providing the hire car.

This Checklist provides a step-by-step guide for defence practitioners preparing and delivering mitigation at sentencing and should be read in conjunction with Practice Note: Mitigation in the sentencing of criminal offences. It lists key mitigating factors considered by the courts, evidential requirements (including character evidence), and practical considerations when advancing mitigation. Mitigation Mitigation is an essential part of the sentencing process because it enables the court to impose a fair and proportionate punishment by considering the individual circumstances of both the offence and the offender. It can reduce culpability by taking into account various factors such as personal difficulties, remorse, or a minor role in the crime, ensuring that not all offenders are treated the same. Mitigation also supports rehabilitation by recognising efforts to change, such as cooperation with authorities or early guilty pleas, and helps differentiate between offenders—for example, a first-time offender versus a repeat offender. Overall, it ensures sentencing balances justice with fairness, context, and the aim of reducing re-offending. The Sentencing Council’s guidelines set out non-exhaustive lists of mitigation factors which

Reference for a preliminary ruling - Judicial cooperation in civil matters - Regulation (EU) No 1215/2012 - Jurisdiction, recognition and enforcement of judgments in civil and commercial matters - Article 7, point 2 - Special jurisdiction in tort or quasi-tort - Place where the harmful fact has occurred or is likely to occur - Person alleging a violation of his personality rights, resulting from the publication of an article on the Internet - Place of materialization of the damage - Center of interests of this person.

A flexible consideration structure giving offeree shareholders the option of varying the proportions of cash and shares'>consideration shares receivable (or other forms of consideration), subject to the elections of other shareholders. Where shareholder elections cannot be satisfied in full, they are scaled down on a pro-rata basis.

See ‘cleansing relief’.

For the purpose of the remittance basis, a non-UK fund of money or property which consists of differing types of income or capital gain from more than one tax year.

This Practice Note explains the anti-avoidance rules relating to ‘mixed member partnerships’, ie partnerships with a mix of individual and non-individual partners. The latter could be a company or an individual acting as a trustee. The partnership could be a general partnership, limited partnership or a limited liability partnership (LLP). Under normal circumstances, the allocation of partnership profits and losses between partners follows the profit-sharing arrangements agreed upon by those partners. Arrangements may be put in place, however, to take advantage of the fact that individuals generally pay tax at a higher rate than other entities. Typically, such arrangements would involve the individual partners setting up a company to join the partnership as a corporate partner. The individuals would be both partners in the partnership and shareholders of the company. In a profitable year, the partnership would allocate more profits to the company in order to take advantage of the lower rate of corporation tax as compared to income tax. The partners would retain their economic interest in the profits through their ownership of the company; they

This practical guidance relates to the Procurement Act 2023 regime The main provisions of the Procurement Act 2023 (PA 2023) entered into force on 24 February 2025. In-scope procurements must be carried out under PA 2023. Procurements started before PA 2023 came into force remain governed by the previous legislation (the Public Contracts Regulations 2015 (PCR 2015), SI 2015/102, the Utilities Contracts Regulations 2016, SI 2016/274, the Concession Contracts Regulations 2016, SI 2016/273, and the Defence and Security Public Contracts Regulations 2011, SI 2011/1848). For background reading on the previous regime, see Practice Note: Introduction to public contracts procurement—pre PA 2023 [Archived]. This practical guidance focuses on public procurement under PA 2023. For background reading, see Practice Note: Introduction to the Procurement Act 2023—PA 2023 and Checklist: Procurement Act 2023—key changes. For details of the transitional arrangements, see Practice Note: Procurement Act 2023 transitional and saving arrangements—PA 2023. What is mixed procurement? Mixed procurement occurs when a contracting authority needs to procure a combination of goods, services and/or works within a single contract. This can often present a

A term to used to describe a development which comprises a mix of commercial, office, retail, hotel or leisure with residential use.

The Ministry of Defence (MoD) has announced the launch of major reforms to the MoD, to fix what the Public Accounts Committee called the 'broken' defence procurement system and strengthen UK Defence. This will help MoD match increasing threats and tackle waste. MoD is recruiting a new National Armaments Director to ensure that the armed forces are suitably equipped, lead on UK defence exports and acquisition reform and ensure that procurement is closely aligned with wider government, industry and international partners. MoD has noted that this follows increasing global threats with increasing Russian aggression and conflict in the Middle East.