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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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There is mounting acknowledgement that companies are obliged to respect human rights wherever these connect to their activities, supply chains and the communities in which they work. Likewise, there is increasing agreement that sound risk management hinges on understanding a company’s human rights impacts, together with handling the related legal risks. As a result, business lawyers are ever more required to factor human rights into their counsel and services. The International Bill of Human Rights, together with the eight International Labour Organisation ( ILO) core conventions set out in the Declaration on Fundamental Principles and Rights at Work, have long served as the measures against which business enterprises’ human rights impacts are assessed. The responsibility of businesses to respect human rights is separate from questions of legal liability and enforcement, which are largely determined by domestic law in the relevant...
What are the UNGPs? In June 2011, the UN Human Rights Council gave unanimous approval to the UN Guiding Principles on Business and Human Rights ( UNGPs). The Council tasked the UN special representative, Professor John Ruggie, to operationalise the previously issued ‘ Protect, Respect and Remedy Framework’, following three years of research and consultations undertaken worldwide. His remit was to provide concrete, practical guidance for implementation. The UNGPs comprise the third and final report and arise from extensive engagement with stakeholder groups, including governments, business enterprises and associations, individuals and communities directly affected by enterprise activities across different regions and in various parts of the world, civil society, and experts in numerous areas of law and policy relevant to the UNGPs. This wide consultation sought to build a global platform for action, capable of supporting practical steps across the whole...
The UN Global Compact ( UNGC) is a voluntary initiative launched in 2000 under the auspices of the United Nations, engaging organisations to advance responsible and sustainable business. operate responsibly in line with ten sustainability principles spanning human rights, labour, the environment, and anti-corruption take actions that support the society around them demonstrate top-level commitment, including a public pledge from the CEO or equivalent (with board support), to: embed the UNGC’s ten principles within strategy, culture and day-to-day operations engage in projects that progress the broader UN Sustainable Development Goals ( SDGs) report annually on the organisation’s efforts and progress engage locally in places where they have a presence Over 20,000 organisations in more than 160 countries have signed up to the...
What is an umbrella clause? An umbrella clause (also referred to as an umbrella agreement or an observance of undertakings clause) is a provision in a bilateral investment treaty ( BIT) by which a state undertakes to honour all obligations owed to foreign investors. For investors, such clauses can be particularly beneficial, as they may permit an argument that issues ordinarily governed by local law and courts—such as a state’s breach of contractual duties to the investor—also amount to a breach of the treaty by virtue of the umbrella clause. Consequently, the investor may attempt to bring all disputes with the state before an international forum under the BIT’s protective umbrella. However, whether a clause in fact elevates domestic law obligations in this way (and, if so, which obligations are elevated) turns on the proper interpretation of the clause. The...
This Practice Note sets out practical guidance on the US’s initial measures to give effect to the broad terms of the United Kingdom– United States Economic Prosperity Deal ( UK– US EPD). It therefore outlines how amendments to tariffs affecting UK vehicles, aluminium and steel goods, and the aerospace sector are being implemented in practice, at this initial stage. Introduction Since President Trump assumed office in 2025, a wide range of tariffs has been introduced by the administration. In response to these duties, several countries have sought to negotiate bilateral trade arrangements aimed at lifting or lowering such charges. On 8 May 2025, the UK and the US announced agreement to conclude the UK– US EPD. As at 8 May 2025, however, the parties had agreed only the general terms of the UK– US EPD. Those overarching provisions would guide the...
This Practice Note sets out guidance on the newly unveiled United Kingdom- United States Economic Prosperity Deal ( UK- US EPD). It therefore explains the legal implications of the UK- US EPD, considers how it interacts with existing US tariff measures, and outlines the broad parameters for negotiating the ultimate UK- US EPD as these concern the principal facets of trade between the UK and the US. Introduction Since entering office in 2025, President Trump has brought in substantial duties on goods arriving in the US. He began with a 10% levy on all Chinese products, later lifting it stepwise until it hit 145%. He also raised tariffs on specified items entering the US from any country. In March 2025, a 25% import charge on steel and aluminium came into force. Similarly, from April 2025, every imported vehicle was subject to a 25% duty. In early April a...
This tracker covers the development of the UK Extension to the EU- US Data Privacy Framework (also known as the UK- US Data Bridge) Created in the wake of the Safe Harbour and Privacy Shield schemes being struck down, this tracker follows progress on the UK- US Data Bridge. The arrangement enables lawful international transfers of personal data to the US via an adequacy regulation—the Data Protection ( Adequacy) ( United States of America) Regulations 2023, SI 2023/1028—where the United Kingdom General Data Protection Regulation, Assimilated Regulation ( EU) 2016/679 ( UK GDPR) would otherwise bar such movements. The UK- US Data Bridge rests on a distinct adequacy decision made under the EU’s General Data Protection Regulation, Regulation ( EU) 2016/679 ( EU GDPR), adopted by the European Commission in July 2023 to implement the EU- US Data Privacy Framework. For added detail on that EU GDPR...
Complex US and UK tax issues for estates UK practitioners frequently face scenarios in which intricate US and UK tax questions arise for estates of the deceased who were domiciled in the UK at death, and for estates exposed to US estate tax through citizenship or domicile. Further complications occur where the deceased owned property situated in the US or the UK at the time of death. From 6 April 2025, UK inheritance tax ( IHT) will be determined by a new long‑term residence concept rather than domicile or deemed domicile. Under this rule, an individual who has been UK resident for 10 of the previous 20 tax years will be treated as a long‑term UK resident ( LTR) and subject to IHT on worldwide assets — see Practice Notes: A new residence‑based regime for IHT from 2025–26 and New IHT regime from 6 April 2025— FAQs....
ARCHIVED : This Practice Note has been archived and is not maintained. On 6 October 2011, the United Kingdom and Switzerland entered into an accord on tax co‑operation, formally titled the UK- Swiss Confederation Taxation Cooperation Agreement (the ‘ Agreement’). Although not a disclosure facility, the Agreement afforded UK taxpayers an opportunity to fully regularise their tax position where income and gains from accounts in Switzerland had not previously been properly notified to HMRC for UK tax purposes. Its scope is confined solely to the assets situated in Switzerland......
ARCHIVED: This archived Practice note covers: overseas workday relief chargeable overseas earnings specific employment income remittances after termination of employment the exemption for minimal foreign earnings allowable deductions and split year treatment STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 ( FA 2025), which received Royal Assent on 20 March 2025, abolishes the remittance basis of taxation and introduces a residence-based system from 6 April 2025. FA 2025 also removes domicile as the key factor in determining inheritance tax liability. Other updates include revisions to excluded property status, removal of protected settlements status for offshore trusts, and adjustments to overseas workday relief. For more, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (...
NOTE—to check if notification thresholds in Ukraine and across the globe are triggered, please refer to: Where to Notify 1. Have there been any recent developments regarding the Ukrainian merger control regime and are any updates/developments expected in the coming year? Also, are there any other ‘hot’ merger control issues in Ukraine? Despite the severe disruption caused by the ongoing war initiated by the Russian Federation ( RF), the Antimonopoly Committee of Ukraine ( AMC) has continued to function without interruption. Notably, in 2024 the AMC reviewed over 550 merger notifications, broadly matching pre-war levels, and the volume of filings in 2025 exceeded 1,000. From 1 January 2024, reforms to the competition law framework took effect, moving Ukraine closer to European Union ( EU) practice. These reforms introduced, among other measures, the partial scrapping of the outdated ‘seller attribution rule’, refinements to what...
ARCHIVED This Practice Note is archived and is no longer maintained. The hostilities between Russia and Ukraine, together with sanctions introduced against Russia and Belarus in response, have had—and are likely to continue having—consequences for the UK construction sector and for construction contracts. In this Practice Note, we highlight links to materials that may assist construction lawyers when advising clients or handling agreements or disputes impacted by the Ukraine conflict. For matters relating specifically to the Ukraine conflict and the sanctions imposed, see: News Analysis: Ukraine conflict—potential effects on UK construction projects and construction contracts......
STOP PRESS: On 11 June 2025, the High Court delivered its judgment in a test case uniting six claims brought by Aer Cap and other lessors against their insurers. The court determined that: the relevant aircraft and engines were lost in March 2022 the proximate cause of that loss was the coming into force of a Russian Government Resolution ( GR 311), which constituted a “restraint” or “detention” under the Government perils of each claimant’s war risk cover; the loss was not proximately caused by any hull all risks peril each claimant could recover for its lost aircraft and engines under the contingent cover of its policy or policies, save for Genesis’s claim regarding the share of its war risk cover underwritten by TMK Syndicate 510, which failed no claimant had a valid claim under the possessed cover of its policy or policies On 31 March 2026, the Court of...
This Resource Note assembles pertinent commentary, analysis and resources to support interpretation and offer practical guidance on applying UKLR 7 of the UK Listing Rules, which details the requirements for a company with equity shares admitted to the equity shares (commercial companies) category in relation to significant transactions and reverse takeovers... the Financial Conduct Authority ( FCA) Handbook FCA Knowledge Base guidance— Procedural Notes and Technical Notes (formal guidance binding on the FCA) FCA consultation papers ( CP), discussion papers ( DP), policy statements ( PS) and feedback statements Primary Market Bulletins and other FCA publications former UKLA technical and procedural notes and the UKLA newsletter List!, where still relevant to interpreting or applying a provision assimilated EU legislation EU Directives and EU Regulations, where relevant to interpretation of a provision Lexis+® UK...
This Resource Note signposts key commentary, analysis and materials to aid interpretation and provide practical guidance on applying UKLR 6 of the UK Listing Rules, which sets out continuing requirements for a company admitted to the equity shares (commercial companies) category (also known as the commercial companies category). It brings together, where applicable, the following sources: The Financial Conduct Authority ( FCA) Handbook FCA Knowledge Base guidance— Procedural notes and Technical notes (which constitute formal guidance and are binding on the FCA) FCA consultation papers ( CP), discussion papers ( DP), policy statements ( PS) and feedback statements ( FS) Primary Market Bulletins and other FCA publications Former UKLA technical and procedural notes and the UKLA's newsletter List!, where still relevant to the interpretation or application of a provision Assimilated EU legislation EU...
This Practice Note offers practical guidance on technical barriers to trade ( TBT) within the UK‑ India Comprehensive Economic and Trade Agreement ( UK‑ India CETA). Introduction As a free trade pact, UK‑ India CETA not only covers duties on goods exchanged by the parties, it also tackles other elements necessary for trading in goods, or regarded as non‑tariff obstacles to trade. These include: rules of origin customs procedures and trade facilitation sanitary and phytosanitary measures trade remedies Chapter 7 deals with TBT. Its aim is to make trade easier by: removing unnecessary technical barriers to trade improving transparency enabling information exchange promoting cooperation Scope of TBT under the UK- India CETA The TBT provisions apply to the preparation, adoption and application of all technical regulations, standards and conformity assessment procedures of the central government that may affect trade in goods...
This Practice Note sets out practical guidance for exporters on how to claim preference under origin rules when trading pursuant to the UK and India Comprehensive Economic and Trade Agreement ( UK- India CETA). Introduction For consignments to access the preferential tariff relief available under the UK- India CETA, the product shipped must satisfy the origin criteria specified in the UK- India CETA. For further detail on the preferential measures applicable to goods under the UK- India CETA, see Practice Note: Trade in goods under the UK- India CETA. For an explanation of the origin criteria that goods must meet to secure that treatment, see Practice Note: Rules of origin under the UK- India CETA. Claiming preferential treatment for goods The UK and India must permit an importer to submit a claim for preferential tariff treatment, and any such claim must rely on applicable proof of origin as...
This Practice Note offers practical guidance on the use of trade remedies under the UK and India Comprehensive and Economic Trade Agreement ( UK‑ India CETA). In that context, it explains the application of anti‑dumping duties, countervailing measures and safeguard measures pursuant to the UK‑ India CETA. Introduction The UK‑ India CETA is a comprehensive free trade agreement. Accordingly, it covers more than trade in goods and extends to a range of other trade topics, such as: rules of origin. For guidance on the rules of origin under the UK‑ India CETA, see Practice Note: Rules of origin under the UK‑ India CETA. For guidance on claiming preferential tariff treatment, see Practice Note: How to claim preference under the UK‑ India CETA technical barriers to trade. For guidance on technical barriers to trade under the UK‑ India CETA, see Practice Note: Technical barriers to trade under the UK‑ India...
This Practice Note offers practical advice on goods trade under the United Kingdom– India Comprehensive Economic and Trade Agreement ( UK‑ India CETA). It sets out how goods from the other party are treated, and it details the tariff commitments undertaken by the parties within this agreement framework. The focus here is trade in goods. Introduction On 24 July 2025, the UK and India signed the UK‑ India CETA, after talks that started in January 2022. The UK‑ India CETA covers, among other topics, the following: trade in goods trade in services (with specific chapters on financial services, temporary movement of natural person and telecommunications) rules of origin trade remedies sanitary and phytosanitary measures, and technical barriers to trade In terms of trade in goods, the UK‑ India CETA contains important provisions that address the following matters: National...
This Practice Note offers clear, practical guidance on the rules of origin relevant to trade in goods concluded under the United Kingdom and India Comprehensive Economic and Trade Agreement ( UK- India CETA), as set out herein. Introduction Rules of Origin set out the criteria used to determine a good’s origin at the border. The UK- India CETA’s Rules of Origin are particularly significant for trade between the UK and India, because, in practice, only goods treated as originating in either territory qualify for preferential tariffs (mostly zero-rated). For further guidance on trade in goods under the UK- India CETA and the relevant tariff commitments, see Practice Note: Trade in goods under the UK- India CETA. Non-originating goods are subject to the tariff treatment typically provided for under the World Trade Organization ( WTO) framework, under which such goods normally attract the Most Favoured Nation ( MFN) rate...
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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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