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Introduction to statutory interpretation The aim of statutory interpretation is to determine the legal meaning of a statute, that is, the sense that expresses the legislator’s intention. The clearest guide to that intention is the statutory wording itself, read in its context and with its overall purpose in mind, and its broader legislative setting. Courts should seek to fulfil the purpose of legislation by construing its language, so far as they can, in the manner that most effectively serves that purpose. Put differently, the courts’ default method is purposive, and every enactment is to be construed with that end in view. There is a starting presumption that the grammatical and ordinary sense of an enactment reflects the meaning intended by the legislator. Where an enactment reasonably bears only a single meaning, and no other interpretative tools or
This Practice Note addresses identifying a fiduciary, fiduciary duties and obligations, the no conflict rule, the no profit rule, a fiduciary's duty of confidence, and the remedies available for breach of fiduciary duty. Who is a fiduciary? There is no definitive catalogue of relationships that give rise to fiduciary obligations at common law in every situation universally. Certain relationships are inherently fiduciary, eg trustee and beneficiary, solicitor and client, principal and agent, business partner and co-partners, together with mortgagor and mortgagee. The obligations of some fiduciaries have been set out in statute; for instance, trustees owe a statutory duty of skill and care under section 1 of the Trustee Act 2000 (TrA 2000), and directors' relationships with their companies are addressed in the Companies Act 2006 too. For guidance on directors' fiduciary duties, see Practice Note: of directors for further detailed
Definition of ADR Alternative dispute resolution (ADR) is defined in the CPR Glossary as a collective label for methods of settling disputes other than through the usual trial process. Some courts adopt the term ‘negotiated dispute resolution’ (NDR) to describe resolution by alternative means; for ease, this Practice Note uses ADR. For guidance on how ADR is addressed in the various court guides, see Practice Note: ADR and NDR in the court guides. In essence, ADR is a means of resolving a dispute outside the court system. It typically involves a neutral third party who either helps the parties reach a negotiated outcome, or issues a determination of the dispute that is legally binding. A binding result can follow where the agreement to refer the dispute to ADR so provides. There are multiple forms of ADR processes. For an outline of the different types and their
In brief The British constitution is uncodified, meaning it does not spring from a single constitutional document or code. It draws on a wide range of written and unwritten sources. Alongside the principal written sources of law in England and Wales—legislation (which has also introduced international and human rights principles into our constitution) and the common law—the constitution also rests on two further unwritten bases within this system: the prerogative, and non-legal constitutional conventions. In addition, on one view the basic or prevailing principle of our constitution, Parliamentary sovereignty, is ultimately grounded in political fact rather than in law. Legislation Legislation is the foremost source of constitutional law. Acts of Parliament may set out detailed constitutional rules, or even pass authority to create them to ministers or to others. Under the doctrine of Parliamentary sovereignty, legislation is traditionally regarded as taking precedence over any other form or kind of
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Class action litigation has long been a fixture of US courts, its modern trajectory often linked to the US Supreme Court’s decision in Green Tree Financial Corp v Bazzle, 539 U. S. 444 (2003) ( Bazzle). US case law recognises that class disputes may proceed in arbitration where an arbitration agreement allows it. Persistent uncertainties remain, however, about what amounts to consent to class arbitration and whether that gateway issue is for a court or an arbitral tribunal to decide. Nevertheless, several prominent arbitral institutions have introduced rules addressing class arbitration. Note: the US judgments mentioned in this Practice Note are not reported by Lexis Nexis UK. What is class action dispute resolution? Class actions were created to manage alike claims held by many claimants within a single proceeding. A representative plaintiff brings the case on behalf of others in comparable positions and applies to the court to...
Updated in July 2024 Introduction The United States ranks among the world’s most competitive economies. It remains the largest national market, posting an estimated 2020 GDP exceeding US$22.3trn, and performs strongly on the World Bank’s Ease of Doing Business Index. Many overseas businesses choose to build a footprint in the US for persuasive reasons. Chief among these are entry to a powerful economy and cutting-edge technology, coupled with political stability and a mature legal framework supported by established courts, regulators and public authorities. While the US tax system can be intricate, working with a US attorney can make this obligation more manageable. There are multiple options for structuring operations in the US. This guide sets out key matters a new venture ought to weigh before commencing activity in the country. It is not exhaustive, and tailored US legal advice should always be obtained prior to...
ARCHIVED : This Practice Note has been archived and is no longer maintained. Updated for the UK by the Practical Guidance Team. Chapter 7 offers debtors a fresh beginning after setback. That restart differs for an individual and a company under Chapter 7. In particular, only an individual debtor is eligible for a discharge of debts in a Chapter 7 case—there is no equivalent discharge available to business debtors in a Chapter 7 proceeding (see 11 U. S. C. § 727(a)(1); Fed. R. Bankr. P. 4004(c)(1)( A)). Business debtors instead achieve relief from obligations through winding up or dissolution (see Collier on Bankruptcy P 727.01). Distinct from proceedings under other parts of the Bankruptcy Code, a Chapter 7 case places a trustee in charge of the debtor’s property, who sells the assets and allocates the proceeds to creditors pursuant to the Code’s priority and...
Banking regulation— USA— Q& A guide This Practice Note provides a USA-specific Q& A overview of banking regulation, featured in the Lexology Getting the Deal Through series by Law Business Research (law as at 30 January 2023). Authors: Debevoise & Plimpton— Gregory J Lyons; Alison M Hashmall; Chen Xu. 1. What are the main governmental and regulatory policies that oversee the banking sector? Because of their significance to the US economy, banking organisations are among the most intensively regulated institutions in the United States. In broad terms, public policy and supervisory frameworks concentrate on two key areas: protecting the safety and soundness of banking organisations; and advancing economic and social aims, including keeping banking and commerce separate. On the first theme, banking organisations are governed by an extensive body of laws, regulations and policies that restrict their activities. Whereas a typical US...
By Randy J. Maniloff of White and Williams LLP, and Jeffrey W. Stempel, this survey examines the insurability of punitive damages across the United States. It spans all 50 states and the District of Columbia. The central question is whether a given state's public policy allows a tortfeasor to obtain insurance for punitive damages that they might be legally required to pay. Issues of cover frequently surface in uninsured and underinsured motorist policies. Although this survey notes those contexts, its primary emphasis is liability insurance and it is not intended to be comprehensive. For related guidance, see Practice Note: US—punitive damages standards state law survey. State Insurability of punitive damages Alabama The Supreme Court of Alabama, without addressing public policy considerations, determined that punitive damages qualify as a liability imposed by law. Accordingly, they fell within the scope of an automobile policy's insuring...
ARCHIVED : This archived Practice Note relates to a statement by an auditor of an unquoted company ceasing to hold office in relation to financial years beginning before 1 October 2015; see also archived Practice Note: Audit authority and accounting authority notifications on an auditor ceasing to hold office—financial years beginning before 1 October 2015—unquoted company [ Archived]. On 1 October 2015, section 18 and Schedule 5 of the Deregulation Act 2015 ( DA 2015) took effect, introducing several auditor-related reforms, including rules on the notices and statements to be issued when an auditor leaves office. These rules apply to financial years commencing on or after 1 October 2015. For the notices and statements required on an auditor ceasing to hold office, DA 2015 amended the Companies Act 2006 ( CA 2006), substituting the earlier classification of quoted and unquoted companies with a...
This Practice Note examines the meaning of an unregistered company under section 1043 of the Companies Act 2006 ( CA 2006) and the Unregistered Companies Regulations 2009, SI 2009/2436, and sets out the principal characteristics of unregistered companies. The definition captures incorporated bodies that are not formed under the CA 2006 or any other public general Act of Parliament. It does not extend to unincorporated associations. What is an unregistered company? An unregistered company is an uncommon type of incorporated entity that is neither formed nor registered under the CA 2006 nor under any other public general Act of Parliament. It includes entities established by private Acts of Parliament (which differ from a public general Act) or by Royal Charter. Companies incorporated by Royal Charter account for by far the largest proportion of unregistered companies (see incorporated by Royal Charter...
Introduction A ‘treaty’ is broadly understood as a written pact between States that establishes rights and duties under international law. Treaties may likewise exist between States and international organisations, and arrangements among multiple States are often styled ‘multilateral’ or ‘plurilateral’. Within the UK, the government, acting under the royal prerogative, conducts negotiations, signs instruments and completes ratification. The orthodox position is that making or unmaking treaties requires no legislative mandate, and the exercise of that prerogative is not subject to judicial review. That orthodoxy is now tempered by the (perhaps exceptional) ruling in R ( Miller) v Secretary of State for Exiting the European Union, in which the Supreme Court determined that, where departure from the EU would strip certain domestic rights, the government could not terminate the EU Treaties absent prior parliamentary approval. The UK follows a dualist approach; in practical terms,...
This Practice Note offers practical guidance on repayment investigations carried out by the UK’s Trade Remedies Authority ( TRA) in relation to anti-dumping duties and countervailing measures. Introduction Anti-dumping duties and countervailing measures are extra charges applied to imports of dumped and subsidised goods, respectively. These charges arise upon importation of the relevant dumped or subsidised products. After such duties are paid at the border, an importer may sometimes believe that the additional amounts were wrongly imposed. This Practice Note explains how an importer can seek an investigation into the repayment of anti-dumping duties or countervailing measures that were incorrectly levied. Legal basis for the repayment investigation The Taxation ( Cross-border Trade) Act provides for regulations enabling the TRA to determine whether repayment should be made of an anti-dumping duty, a countervailing duty, or interest paid in connection with those measures. The Act also...
When one or more people set out to establish a business, they must choose the vehicle through which it will operate. Beyond the commercial and legal drivers for that decision (see Practice Note: Forms of business vehicle), the tax profile of each option can be crucial in judging whether it suits a given enterprise. Before considering how tax steers the selection, it is helpful to grasp the essentials of how each vehicle is taxed. This Practice Note outlines the tax consequences of trading as a: sole trader general partnership limited partnership limited liability partnership limited company For ease, it assumes one or more unconnected UK resident individuals are starting a UK trading business on a commercial basis. It provides a summary of the overarching points and does not address the detailed rules or their application to...
The UK’s first formal tax residence test for individuals, the statutory residence test ( SRT), took effect on 6 April 2013 and has applied to determine an individual’s residence for tax years 2013/14 onwards. Further details can be found in the following Practice Notes: The structure of the statutory residence test The statutory residence test—key concepts and definitions This Practice Note outlines how the rules operate when a person arrives in, or leaves, the UK part way through a tax year. It, together with the other SRT Practice Notes, provides only a summary and is not comprehensive. Inevitably, some interpretations may be open to debate or certain situations may not have been contemplated by the draftsmen, so primary legislation should always be consulted. HMRC has issued detailed guidance on the legislation, which may be updated periodically. The current SRT guidance is...
Before any nuclear power station proceeds to construction, its design is scrutinised to establish whether the social, economic, or other prospective gains genuinely outweigh the health hazards or any other detriments linked to exposure to ionising radiation. This formal appraisal is referred to as ‘regulatory justification’. Brexit impact— Euratom and the UK Nuclear Sector As at 31 January 2020 (exit day), the UK ceased to be an EU Member State. At exactly 11 pm ( GMT) on 31 December 2020, the Brexit transition/implementation period drew to a close. From that point (termed ‘ IP completion day’ in UK legislation), key transitional measures came to an end and significant changes began to take effect across the UK’s legal framework. Departure from the EU likewise meant leaving Euratom. On 24 December 2020, the UK government confirmed it had reached agreement on the EU‑ UK Trade and...
What is the Pensions Advice Allowance? Following consultation in 2016/17, the government brought in, from 6 April 2017, the Pensions Advice Allowance. It enables eligible pension scheme members to withdraw a fixed sum from their pension pot tax-free to cover holistic retirement advice. At the member’s instruction, the scheme may therefore reduce the value of the member’s pot by the advice fee and pay the funds straight to the member’s adviser. This measure stemmed from the Financial Advice Market Review, which highlighted an advice gap affecting people who require retirement planning support but cannot meet the cost from net-of-tax income or savings. It is available in addition to other existing advice allowances and payment routes for advice. These include adviser charging, which does not permit pension monies to be used to fund holistic retirement advice. For further details, see Other types of pensions advice measures...
ARCHIVED: This Practice Note is archived and no longer maintained. Role of the National Infrastructure Commission The National Infrastructure Commission ( NIC) was established on an interim basis on 5 October 2015 to consider the UK’s future requirements for nationally significant infrastructure, to help keep the UK competitive within the G20, and to give investors greater certainty by adopting a long‑term approach to major investment choices facing the country. See News Analysis: Trains, planes and automobiles—the birth of the National Infrastructure Commission. The NIC is now a permanent institution that offers government independent, expert advice on major long‑term infrastructure challenges. In October 2021, the government issued a Charter for the NIC—updating the original 2016 version—alongside an updated NIC Framework (see: — Status and operation of the NIC below) and a remit letter. The Charter sets out that the NIC’s aims are to: support...
Insurance & Reinsurance case tracker—2025 [ Archived] ARCHIVED: This Practice Note has been archived and is not maintained. For 2026 matters, please see Practice Note: Insurance & Reinsurance case tracker—2026. This tracker compiles insurance and reinsurance court decisions. It reflects the progress of cases reported between January and December 2025 and was refreshed on a fortnightly cycle. Abbreviations Supreme Court — SC Court of Appeal — CA King’s Bench Division — KB Chancery Division — Ch Central London County Court — CLCC The Technology and Construction Court — TCC The Inner House of the Court of Session ( Scotland) — CSIH The Outer House of the Court of Session ( Scotland) — CSOH Judicial Committee of the Privy Council — JCPC For previous years, see: Insurance & Reinsurance case tracker—2024 [ Archived] Insurance &...
Introduction Directive 2008/48/ EC concerning credit agreements for consumers (the Consumer Credit Directive) was adopted by the European Parliament on 23 April 2008, with EU Member States obliged to implement it in domestic legislation by 12 June 2010. Its central aim was to secure a high standard of consumer protection to strengthen consumer confidence, facilitate the cross-border provision of credit and correct competitive imbalances stemming from divergent national consumer credit laws. On 15 November 2011, Directive 2011/90/ EU, which amends Part II of Annex I to the Consumer Credit Directive, appeared in the Official Journal of the European Union ( OJ). This measure introduces further assumptions for calculating the annual percentage rate of charge ( APR). Member States were required to apply the rules in Directive 2011/90/ EU by 31 December 2012. In the UK, the Consumer Credit Directive was given effect through several...
The free trade comparator The comparator examines all free trade agreements that the UK is party to and that are currently in force. It contrasts the principal elements of those treaties insofar as they apply to trade in goods. In doing so, it sets out key information covering: the date of implementation whether goods can be traded free of duty which import and ......
When administering a deceased person’s estate, the assets will typically produce income and, at times, capital gains may arise. The administration period begins on the day following death and concludes once the estate is effectively finalised. Throughout this time, income received by the personal representatives ( PRs) and gains realised on disposals of estate property are charged on the estate as a distinct entity. Determining precisely when the administration period is over is not always straightforward. HMRC considers the end date to be when the residue has been ascertained, though it accepts that administration can carry on beyond that stage. As a practical yardstick, this is a sensible approach. The residue is ascertained when every asset is collected and all debts and liabilities are settled. PRs may still retain assets or cash for beneficiaries, but then they hold them as bare trustees. In...
ARCHIVED: This Practice Note is archived and no longer maintained. Legislation appears in reverse chronological sequence. Measures that apply only to Wales ( Wales SI) are marked accordingly on the tracker. The tracker includes draft and enacted Brexit statutory instruments of interest to environment lawyers. Under the European Union ( Withdrawal) Act 2018, certain proposed Brexit SIs must first pass through an initial sifting stage to decide the appropriate level of parliamentary scrutiny before being formally laid in Parliament. For further details on the sifting procedure, see News Analysis: Brexit Bulletin— Brexit SI sifting process: what you need to know. For SIs placed for sifting but not yet in draft or enacted form, see: Brexit SI database. For more on Brexit and environmental law, see: Practice Note: Brexit—impact on environmental law; and News Analysis: Brexit Bulletin—key updates, research tips and...
The following rates and limits are included in this table: National Minimum Wage ( NMW) Statutory Sick Pay ( SSP) Income tax rates and allowances ( England and Northern Ireland), income tax rates and allowances ( Scotland) and income tax rates and allowances ( Wales) National Insurance contributions ( NICs) Pension allowances and limits Maternity, parental and carer-related pay Jury service allowance Data protection fees Each entry includes links to the relevant legislation, together with Practice Notes and News Analysis. For information on the compensation limits applicable to employment claims, see Practice Note: Compensation limits in employment claims......
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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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