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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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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......
ARCHIVED : This archived Practice Note sets out details of the Diverted Profits Tax ( DPT) regime, which was repealed with effect for accounting periods beginning on or after 1 January 2026. DPT applied to accounting periods beginning between 1 April 2015 and 31 December 2025. The regime has been replaced by the unassessed transfer pricing profits ( UTPP) rules, as set out in Schedule 5 to the Finance Act 2026. This Practice Note is not maintained and is supplied for background purposes only. The DPT provisions are contained in Part 3 of the Finance Act 2015. The legislation establishes a tax intended to deter the avoidance of UK tax by multinationals operating in the UK. The introduction of DPT was first signalled in the Autumn Statement 2014. Note that DPT is a separate tax and is not corporation tax. In overview, DPT applies in two...
This Practice Note offers practical guidance on the safety and security obligations when importing and exporting goods to and from the UK. Introduction Following Brexit, the UK is no longer within the EU safety and security zone. In response, the UK introduced border safety and security controls, phased in to minimise disruption to trade. The following controls apply: From 1 October 2021, all exports, unless exempt, must meet the relevant export requirements. Import and export declarations continue to be required for goods entering or leaving the UK when coming from, or destined for, non‑ EU countries. From 1 January 2021, movements from the UK to Northern Ireland require an entry summary declaration. From 31 January 2025, import requirements for goods arriving from the EU will take effect (originally planned for 1 July 2022 and then 31 October 2024, but deferred under a...
ARCHIVED: This Practice Note has been archived and is no longer maintained. It sets out the different iterations of HMRC and DHSC guidance on the Coronavirus Job Retention Scheme ( CJRS) released over time, and supplies tracked-change comparisons highlighting alterations from one update to the next, so practitioners can quickly determine which version of the relevant guidance applied on any given date. For a guidance tracker: covering the successive versions of HMRC guidance on the Self- Employment Income Support Scheme ( SEISS), see Practice Note: Self- Employment Income Support Scheme—guidance tracker [ Archived] covering the successive versions of general guidance on coronavirus ( COVID-19), see Practice Notes: Coronavirus ( COVID-19)—guidance tracker for employment (non- BEIS guidance) [ Archived] and Coronavirus ( COVID-19)—guidance tracker for employment ( BEIS working safely guidance to 18 July 2021) [...
The purpose of the Copyright Tribunal The Copyright Tribunal (the Tribunal) is a standalone adjudicatory body created under the Copyright, Designs and Patents Act 1988 ( CDPA 1988). It exists to settle commercial licensing disputes between copyright holders or their agents and commercial users of protected material. The Tribunal sets the terms and conditions for collective copyright licensing schemes administered by licensing bodies, and also rules on disagreements concerning the terms of individual licences offered by those bodies. Under CDPA 1988, s 116(1), a licensing scheme means a scheme that specifies the classes of case in which the operator of the scheme, or the person on whose behalf he acts, is prepared to grant copyright licences, and the terms on which licences would be granted in those classes of case. The Tribunal does not hear claims for copyright...
STOP PRESS: The Economic Crime and Corporate Transparency Act 2023 ( ECCTA 2023) obtained Royal Assent on 26 October 2023. Designed to strengthen corporate openness across the UK, it chiefly delivers Companies House reforms and alters elements of the Companies Act 2006. The Act also aims to modernise the rules governing limited partnerships and equips authorities with enhanced powers to combat economic crime. ECCTA 2023 is being rolled out in phases. Several provisions took effect on 4 March 2024 and may affect this content. For more detail, see Practice Notes: Implementation of the Economic Crime and Corporate Transparency Act 2023 and The Economic Crime and Corporate Transparency Act 2023—tracker, with particular emphasis on the legislation and consultation tracker. Note that various statutory and regulatory measures govern and restrict the selection of company and business names......
ARCHIVED: This archived Practice Note is no longer updated and is provided solely for background reference. It addresses considerations for employers when bringing furlough to an end or ending employment during the coronavirus ( COVID-19) pandemic. It examines how an employer may conclude an employee’s period of furlough under the Coronavirus ( COVID-19) Job Retention Scheme ( CJRS), either by arranging a return to work or by terminating employment during, or after, furlough. The Practice Note also looks at redundancy consultation in the pandemic, including while employees are furloughed, and matters arising for employers when the CJRS closed on 30 September 2021. Under the CJRS as extended from 1 May to 30 June 2021, employers could claim 80% of an employee’s usual pay for hours not worked, up to £2,500 per month, for any furloughed employee employed on 30 October 2020, provided specified...
This Practice Note examines unincorporated associations. It outlines the legal context and organisational form of an unincorporated association, and weighs the benefits and drawbacks of using this model. What is an unincorporated association?......
This Practice Note reviews how unilateral option clauses are dealt with across these jurisdictions: China, England and Wales, France, Germany, Hong Kong, India, Italy, Japan, Malaysia, Russia, Singapore, Spain, the UAE and the United States of America. It should be considered alongside the Practice Notes, Unilateral option clauses—an introduction, and Types of dispute resolution clauses—litigation, mediation, multi‑tier, hybrid and carve‑out clauses. Note: Lexis Nexis® UK does not report every international judgment. China The position under Chinese law remains uncertain, and the judicial stance remains unsettled at present. Article 16 of the 1994 Arbitration Law of the People’s Republic of China stipulates that an arbitration agreement must, inter alia and among other matters, express the parties’ intention to submit to arbitration to resolve disputes. Accordingly, there is apprehension that Chinese courts may refuse to uphold unilateral option clauses, on the footing that they do not embody the...
Unilateral option clauses defined Unilateral option clauses are dispute resolution provisions in contracts that confer on a single party, or a subset of parties (but not everyone), the ability to choose between arbitration or court proceedings to settle a dispute. They are also known as one-sided, non‑mutual, asymmetrical or sole option clauses. Such a clause affords the freedom to pick the dispute resolution mechanism best suited to the circumstances of the matter. They appear frequently in finance agreements, where a lender aims to preserve flexibility to recover sums due and otherwise uphold its rights against a buyer who has failed to meet its obligations. Unilateral option clauses sit within the family of hybrid dispute resolution clauses—see Practice Note: Types of dispute resolution clauses—litigation, mediation, multi‑tier, hybrid and carve‑out clauses for further detail. Note: judgments from non‑ UK jurisdictions mentioned in this Practice Note are not...
This Practice Note sets out an overview of the URS, a rights protection mechanism closely modelled on, yet distinct from, the Uniform Domain Name Dispute Resolution Policy ( UDRP) and elements of the .uk Nominet Dispute Resolution Service ( DRS). The URS provides a fast‑track, lower‑cost route for the most clear‑cut instances of cybersquatting. This Practice Note does not cover the UDRP or the DRS. For more on those, see the following Practice Notes: Uniform Domain Name Dispute Resolution Policy ( UDRP) process Preparing a UDRP complaint—before you start Nominet dispute resolution service ( DRS) Application and purpose of the URS The URS applies to: all new generic Top Level Domain Names (new g TLDs) some of the so‑called legacy g TLDs (namely .asia, .biz, .cat, .info, .jobs, .mobi, .museum, .org, .pro, .tel, .travel, .xxx) some country code top level...
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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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