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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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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...
This Practice Note offers practical direction on the temporary movement of natural persons within the Comprehensive Economic and Trade Agreement between the UK and India ( UK- India CETA). It addresses the short-term mobility of natural persons involved in delivering services under the UK- India CETA. Introduction The UK and India have made observations on trade in services generally, and on trade in financial services, under the UK- India CETA. For overarching guidance on services trade in the UK- India CETA, consult Practice Note: Trade in services under the UK- India CETA. For direction on financial services, see Practice Note: Trade in financial services in the UK- India CETA. This guidance focuses on the fourth mode of supplying a service: the movement of natural persons. It specifically concerns measures either party may implement that influence the temporary admission of a person into the...
This Practice Note offers practical guidance on the UK and India’s commitments on trade in financial services under the UK‑ India Comprehensive Economic and Trade Agreement ( UK‑ India CETA). As such, it covers National Treatment, Most Favoured Nation ( MFN), market access, specific commitments by each party, and transparency. Introduction Under the UK‑ India CETA, the parties undertook obligations across multiple trade areas, including trade in goods, services, trade remedies, sanitary and phytosanitary measures, and technical barriers to trade. The parties also adopted specific commitments on trade in services in general. For related guidance, see Practice Note: Trade in services under the UK‑ India CETA. However, those commitments do not apply to trade in financial services. Instead, the parties made very specific commitments on trade in financial services under chapter 9 of the UK‑ India CETA. Which financial services are covered by the UK- India...
Tax domicile (domicile fiscal) Persons whose domicile fiscal is in France are liable to French taxation on their worldwide income. Here, domicile is understood in the civil law sense and typically aligns with an individual’s habitual residence. Tax household ( Foyer fiscal) The Foyer fiscal covers spouses or civil partners together with their dependent children, and, unless they are living apart, the unit is assessed jointly for tax. Statutory domicile test Article 4 B of the Code général des impôts ( CGI) sets out a statutory domicile test. A person is treated as domiciled in France for tax wherever any of the following apply: their foyer (family home) or lieu de séjour principal (main abode) is located in France they carry on a professional activity in France (employed or self-employed), unless they can demonstrate that such activity is merely ancillary the centre of their economic interest is located in...
DEVELOPMENT : On 18 November 2025, the OECD Council endorsed updates to the OECD Model Tax Convention on Income and on Capital. The changes are: fresh guidance on the treatment of cross-border ‘home office’ arrangements under tax treaties, giving clarity to employers and staff a new optional treaty clause to ensure income from activities linked to natural resource extraction is taxed where it arises, reinforcing source-country taxing rights and supporting resource-rich developing economies further refinements to promote consistency in interpreting treaties and to bolster tax certainty These updates will be reflected in revised condensed and full editions of the OECD Model Tax Convention, scheduled for release in 2026. This Practice Note sets out the status of the 15 action points in the Organisation for Economic Co-operation and Development ( OECD)’s Base Erosion and Profit Shifting ( BEPS) project, including any pertinent UK...
ARCHIVED : This Practice Note has been archived and is not maintained. On 23 June 2016, the UK held a referendum on EU membership, with a majority backing departure from the EU (also known as ‘ Brexit’). On 29 March 2017, the Prime Minister gave formal notice of the UK’s intention to withdraw under Article 50 TEU, initiating the exit process—see: Brexit: UK Article 50 TEU notification starts the clock—what happens now? This Practice Note traces the sequence of key events and updates, presented in reverse chronological order: from the referendum through to the triggering of Article 50 TEU, and from that point to the UK’s formal withdrawal from the EU on 31 January 2020. Developments after that date appear in our Brexit timeline. For broader context, see our Brexit subtopic— Brexit—overview. For updates and guidance tailored to particular practice areas, see: Brexit...
ARCHIVED This Practice Note has been archived and is not maintained. It reviews the relevance of the Withdrawal Agreement for the life sciences sector and the respective roles of EU and UK regulators. It provides a brief overview of the importance of EU law to the industry and assesses the Agreement’s effects on: marketing authorisations ( MAs) and the medicinal products regulatory framework medical devices clinical trials research and development data protection import-export Relationship with EU law—the Withdrawal Agreement The life sciences field is one of the most highly regulated and globally harmonised sectors. Much of the regulation originates from EU directives or regulations, complemented by guidance from the European Commission and the European Medicines Agency ( EMA), the EU’s decentralised body responsible for the scientific evaluation, supervision and safety monitoring of medicines in the EU. The...
This overview records developments on UK- EU Trade Cooperation Agreement matters, with a focus on the Partnership Council and the Specialised Committees overseeing its implementation and related activity. Publication Date Meeting/ Agenda/ Statement/ Development 2 October 2025 Fifth meeting of the Trade Specialised Committee on Public Procurement under the EU- UK Trade and Cooperation Agreement— Agenda 1 October 2025 Trade Specialised Committee on Public Procurement— Agenda 30 September 2025 Fifth meeting of Trade Specialised Committee on VAT Administrative Cooperation and Recovery of taxes under the EU- UK Trade and Cooperation Agreement— Agenda 19 September 2025 Sixth meeting of the Specialised Committee on Energy under the EU- UK Trade and Cooperation Agreement— Minutes 15 September 2025 Eleventh meeting of the Specialised Committee on Fisheries established by the EU- UK Trade and Cooperation Agreement— Agenda 10 September 2025 Fourth Trade Specialised Committee on Level Playing Field for Open and Fair...
Introduction to the UK- EU Trade and Cooperation Agreement This Practice Note summarises the key features of the UK‑ EU Trade and Cooperation Agreement ( TCA) that affect trade in goods between the UK and the EU. It covers customs and export duties and other charges, and outlines the preferential rules of origin operating between the parties. It also considers import and export restrictions and licensing, customs valuation, trade remedies and tariff rate quotas. Further topics include sanitary and phytosanitary measures, technical barriers to trade, and measures on customs and trade facilitation. On 24 December 2020, UK and EU negotiators concluded an accord shaping their future relationship. The UK– EU Trade and Cooperation Agreement is a wide‑ranging instrument arising from the UK’s departure from the EU’s internal market ( Brexit) and extends beyond trade in goods and services. It also covers a range of other...
This Practice Note offers practical guidance on Chapter 3 of the UK‑ EU Trade and Cooperation Agreement ( TCA), which governs the application of sanitary and phytosanitary ( SPS) measures in trade between the UK and the EU. It outlines the scope of SPS measures in the TCA, the rights and obligations of the UK and the EU, the core principles for SPS measures in the TCA, certification, import conditions, notification duties, reliance on emergency SPS measures, and co‑operation between the parties. Introduction As a free trade agreement, the TCA addresses more than tariffs on goods moving between these two customs territories; it also covers matters necessary for trading in goods or regarded as non‑tariff barriers to trade. This includes: rules of origin technical barriers to trade SPS measures Chapter 3 concerns SPS. The Chapter aims to: safeguard human, animal and plant life or...
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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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