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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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This Practice Note covers the: clearance procedure, and administrative rules (enquiries, counteraction notices and appeals) relating to the anti-avoidance regime for transactions in securities ( Ti S). There are separate Ti S rules depending on whether the potential avoidance concerns income tax or corporation tax. The procedure a taxpayer must follow to obtain a clearance is the same under both regimes, but the process HMRC must follow to counteract a tax advantage differs. For guidance on the practicalities of drafting and submitting a clearance, see Precedent: Clearance letter— TCGA 1992, ss 138 and 139(5), ITA 2007, s 701 and CTA 2010, s 748. For an explanation of the circumstances in which the Ti S rules apply, see Practice Note: Transactions in...
The Markets in Financial Instruments Regulation ( Regulation ( EU) 600/2014) ( Mi FIR) Mi FIR established a transaction reporting framework so competent authorities can spot and probe suspected market abuse, and oversee the proper, orderly operation of markets and the business of investment firms, thereby strengthening supervision and investigatory capabilities in particular. Because Mi FIR and the relevant regulatory technical standards on transaction reporting — Commission Delegated Regulation ( EU) 2017/590 ( RTS 22) — had direct applicability in the UK while it remained an EU member, and applied in full, they generally did not need to be transposed into domestic legislation or rulebooks to take effect in practice. At 11 pm ( GMT) on 31 December 2020 ( IP completion day), the Brexit transition/implementation period concluded following the UK’s exit from the EU. From IP completion day, core...
This Practice Note sets out how trade secrets and confidential information are protected in a commercial context, particularly where technical material is concerned. It outlines the Trade Secrets ( Enforcement, etc) Regulations 2018 ( Trade Secrets Regulations), SI 2018/597, and their interaction with the common law action for breach of confidence. This Practice Note also addresses: how breach of confidence intersects with infringement of intellectual property rights and other causes of action the meanings of ‘confidential information’, ‘trade secrets’ and ‘know‑how’, and how these concepts are handled in commercial practice case law on secondary liability, common design and knowledge of breach, together with the position on subconscious use, derivative use and reverse engineering remedies available for breach of confidence, including injunctions, springboard injunctions, damages, account of profits, delivery up and...
The Sanctions and Anti- Money Laundering Act 2018 ( SAMLA 2018) Established after Brexit, SAMLA 2018 sets out a UK‑centric system for putting sanctions in place and policing them domestically as well. The core UK sanctions regimes have been brought in via secondary legislation, and SAMLA 2018 permits regulations to be made covering the enforcement of any ban or obligation created by a regulation. See Practice Notes: The UK sanctions framework under SAMLA 2018 and UK sanctions regimes currently in force. Under sanctions regulations, SAMLA 2018 authorises the imposition of trade sanctions. Such trade measures curb the direct or indirect import or export of goods, non‑financial services, or technology connected to, intended for use in, or used in or by, a specified country, region, or person. Note that trade sanctions intersect with export controls but are not the same. See Practice Note:...
What are trade sanctions? Trade sanctions are restrictions that curb, whether directly or indirectly, the import or export of goods, non-financial services, or technology, where these relate to, or are intended for use in or by, a specified country, region, or individual. The UK applies sanctions to fulfil several aims: supporting foreign policy and national security goals, safeguarding international peace and security, and countering terrorism. These sanctioning regimes are established under the Sanctions and Anti- Money Laundering Act 2018 ( SAMLA 2018) and cover the entirety of the UK, including Northern Ireland. For further information on SAMLA 2018, see Practice Notes: The UK sanctions framework under SAMLA 2018 and UK sanctions regimes currently in force......
Trade sanctions Trade sanctions are restrictions on the direct or indirect import and export of goods, non-financial services, or technology connected to, intended for, or used in or by a specified country, region, or person. The UK imposes sanctions to achieve multiple aims: advancing foreign policy and national security priorities, safeguarding international peace and security, and countering terrorism. UK sanctions regimes operate under the Sanctions and Anti- Money Laundering Act 2018 ( SAMLA 2018) and extend across the whole UK, including Northern Ireland. As a result, UK trade sanctions apply to: all individuals and businesses within the territory and territorial sea of the UK; and all UK nationals or UK-incorporated businesses, wherever they are located worldwide This Practice Note outlines how trade sanctions are enforced in the UK. For broader detail on trade sanctions, see the Practice Notes:...
This Practice Note offers hands-on guidance on making an application to pause any trade remedy. It explains the legal footing enabling the UK’s Trade Remedies Authority ( TRA) to suspend a trade remedy sought. It also sets out practical steps for submitting applications to suspend a trade remedy. It outlines scope, purpose, and key considerations throughout. Introduction Within the UK trade remedies legislative framework, it is possible to seek a temporary suspension of a trade remedy measure—namely anti-dumping duties, countervailing measures, and safeguard measures—by making an application for such suspension where appropriate. Legal basis for suspensions The Taxation ( Cross-border Trade) Act 2018 provides that regulations may permit the TRA to advise the Secretary of State to suspend the application of an anti-dumping duty, a countervailing measure, or a safeguard measure. Those regulations must ensure the TRA may only propose suspension where it is satisfied that market...
Below is a live snapshot of UK Trade Remedy Authority ( TRA) trade remedy cases and the transition reviews of EU measures. The TRA, an independent UK body, probes dumping, subsidies and safeguards, and recommends anti-dumping, countervailing or safeguard steps to protect UK industry. It also reviews 43 transitioned EU measures from when the UK left the EU’s internal market. UK TRA trade remedy investigations and transition reviews: AR0089 — Excavators — China — Absorption review — Initiation — 30/03/2026 AS0088 — Glass containers — Turkey — Anti-subsidy investigation — Initiation — 05/03/2026 AD0087 — Glass containers — China — Anti-dumping investigation — Initiation — 05/03/2026 AD0086 — Rutile titanium dioxide — China — Anti-dumping investigation — Initiation — 03/03/2026 TQ0085 — Category 4 metallic coated sheet — Türkiye — Tariff Rate Quota review — Initiation — 24/02/2026; Final determination —...
This Practice Note sets out practical direction on exemption reviews. It explains the scope of such reviews, who is eligible to apply, the application process, and the potential outcomes. It covers what the review examines, who may bring a request, how to proceed, and possible decisions. It serves as concise practitioner guidance. Introduction The UK Trade Remedies Authority ( TRA) may grant exemptions to importers or foreign exporters from anti-dumping duties or countervailing measures. The TRA can also exclude a particular importer or overseas exporter from these measures during the initial investigations, or in any interim or expiry review, where it determines that the party concerned is not dumping or not receiving a subsidy. For further reading and context: On the original anti-dumping investigation, see Practice Note: An introduction to anti-dumping duties. On the original countervailing investigation, see Practice Note: An...
This new starter guide offers a primer on trade mark law, distilling the core principles and signposting numerous Lexis+® UK sources and materials for fuller detail. It is aimed at trainee solicitors and readers new to trade marks. Details of other intellectual property ( IP) rights, including further starter guides, appear in Practice Note: Intellectual property ( IP)—new starter guide. Where topics sit beyond this basic outline, explore the three Trade marks/passing off subtopics: Trade mark transactions and management; Trade mark and passing off disputes; Anti-counterfeiting. For concise summaries of each, see: Trade mark transactions and management—overview; Trade mark and passing off disputes—overview; and Anti-counterfeiting—overview. This guide also explains how to subscribe to the IP daily and weekly news alerts and how to contact Lexis Ask... Introductory materials Absolute and relative grounds for refusal to register a UK trade...
This Practice Note offers a concise primer on trade marks, covering: what is a trade mark? registering a trade mark dealing with trade marks in agreements asserting trade marks unregistered trade marks and the law of passing off trade mark litigation For guidance on the filing and prosecution of trade marks, portfolio management and transactions involving trade marks, see: Trade mark transactions and management—overview. For information on disputes concerning registered and unregistered trade marks, see: Trade mark and passing off disputes—overview. What is a trade mark? A trade mark is a sign that differentiates one undertaking’s goods or services from those of another. Put simply, it allows consumers to recognise products or services as originating from a particular business or associated with a specific offering. While trade marks are often words or logos, protection can extend to less...
ARCHIVED: This Practice Note is archived and no longer updated. It compiles closed legislative proposals, published judgments and concluded consultations from 2023–2024 that are not included in the current Trade marks tracker— UK as they are not from this year. To monitor active legislative proposals, relevant judgments, consultations, guidance and reports on trade marks, see Practice Note: Trade marks tracker— UK. For archived developments prior to 2024, see Practice Note: Trade marks tracker 2017–2022 [ Archived]. Legislation, consultations, guidance and reports For current legislation, see Practice Note: Trade marks tracker— UK— Legislation, consultations, guidance and reports. For archived trade mark legislation before 2024, see Practice Note: Trade marks tracker 2017–2022 [ Archived]— Legislation. For archived trade mark consultations before 2024, see Practice Note: Trade marks tracker 2017–2022 [ Archived]— Consultations. What’s happening? When? Find out more Trade Marks ( International Registration) ( Amendment) Order 2024, SI...
Applying to register a trade mark at the UK Intellectual Property Office ( IPO) This Practice Note sets out guidance on seeking registration of a trade mark at the UK Intellectual Property Office ( IPO) and the steps involved. It addresses matters such as carrying out searches before filing, the three‑phase application procedure, preparing and submitting the application, application fees payable, filing dates, claiming priority, classification of goods and services, the IPO’s search and examination, eligibility of the mark or sign, absolute and relative grounds for refusal, examiner’s objections, and publication of the application. It summarises the relevant provisions of the Trade Marks Act 1994 ( TMA 1994). Registration of a trade mark confers on the proprietor the exclusive right to prevent others from using that mark without permission. Anyone—individual or company—intending to use a name or brand for particular goods or services ought to apply to...
This Practice Note delivers strategic and practical guidance on running a trade mark portfolio that dovetails with a company’s wider business strategy, competitive intelligence and market assessment, acting as a platform for growth and expansion. For details on the principal considerations for registering and protecting UK trade marks, including the technical points to address when drafting the trade mark specification, see the following Practice Notes: Application to register a UK trade mark Opposing a UK trade mark application Trade mark registration—strategy This Practice Note centres on managing a trade mark portfolio. For advice on overseeing a broader portfolio that includes other IP rights, see Practice Note: How to manage an IP portfolio and How to manage an IP portfolio—checklist. Brexit At 11.00 pm on 31 December 2020 ( IP completion day), Regulation ( EU) 2017/1001 was revoked in the UK. As a result, the UK is no longer within the EU trade mark (...
Managing a trade mark and/or passing off dispute This Practice Note outlines the practical and strategic factors for practitioners and their clients when pursuing claims for trade mark infringement and/or passing off in the UK, as well as when resisting such actions and/or counterclaiming for a trade mark’s invalidity. It highlights key considerations for right holders (or claimants) when selecting which rights to invoke and the core points to establish when planning an infringement action, including practical guidance on gathering evidence. It also addresses best practice for drafting statements of case and the strategic choices involved in selecting the most suitable forum for the dispute... It further identifies the principal issues for alleged infringers (or defendants) to consider when preparing their defence and/or counterclaim. The Note provides guidance on efficient case management and summarises alternative pathways to resolve disputes where litigation may not be...
From 1 January 2021, the United Kingdom ceased to benefit from free trade agreements it accessed through EU membership. The UK has set in motion an ambitious programme of trade negotiations to reproduce the arrangements it previously enjoyed via the EU and to advance its own trade aims. This tracker lists the trade deals the UK has negotiated that are now in force. Country Free Trade Agreement Albania — UK/ Albania Partnership, Trade and Cooperation Agreement Antigua and Barbuda — CARIFORUM- UK economic partnership agreement Australia — Australia- UK Free Trade Agreement Austria — UK- EU Trade and Cooperation Agreement Bahamas — CARIFORUM- UK economic partnership agreement Belgium — UK- EU Trade and Cooperation Agreement Botswana — SACUM- UK economic partnership agreement Canada — UK- Canada Trade Continuity Agreement Cameroon — UK- Cameroon Interim...
ARCHIVED: This archived Practice Note reviews the effect on the TMT sector following the end of the implementation period under the Withdrawal Agreement and the EU ( Withdrawal Agreement) Act 2020. At 11 pm ( GMT) on 31 December 2020—‘ IP completion day’—the implementation period ended, which had enabled the UK to move away from the EU’s laws and institutions, and the UK’s legal regime altered immediately and substantially. It explains the implications across the following areas of TMT law and practice: Overview—what happened on 31 December 2020 TMT implications of the EU- UK Trade and Cooperation Agreement Access to EEA workers Technology contracts Drones Internet of things Software licensing Cloud computing E-commerce Domain names e Privacy Data protection Media Telecoms Advertising Databases ...
The UK’s rules on hybrid and other mismatches The UK’s rules on hybrid and other mismatches (described in this Practice Note as the hybrid rules) have been in effect since 1 January 2017 and are intended to neutralise tax mismatches arising from how a hybrid instrument or a hybrid entity is treated for tax purposes. Although the hybrid rules generally apply to cross-border dealings spanning two or more jurisdictions, they can also extend to arrangements that are entirely domestic within the UK. In particular, the hybrid rules address: deduction/non-inclusion mismatches ( D/ NI mismatches), ie where a payment under a hybrid mismatch arrangement is deductible in the payer jurisdiction for tax purposes but not included in the taxable income of the payee or a related party investor double deduction cases ( DD cases), ie where a payment under a hybrid mismatch arrangement gives rise to more than one tax...
ARCHIVED : The Tier 1 ( Investor) visa catered to high net worth individuals able to place a significant investment in the UK. This route closed without notice on 17 February 2022, so it is no longer open to new applicants. Those already granted leave under this route may continue to reside and work in the UK. The provision allowing individuals who have held a Tier 1 Investor visa within the last 12 months to apply for entry clearance in this category from overseas still applies. Extension applications must be submitted by 17 February 2026. Settlement applications must be made by 17 February 2028. For further details, see LNB News 17/02/2022 76. This Practice Note is preserved in archived format for historical interest. The applicable rules for this category are set out at paragraphs 245E–245EF of Part 6A of the...
ARCHIVED : The Tier 1 ( Investor) category ceased accepting initial applications, without notice, from 16:00 on 17 February 2022 under Statement of Changes in Immigration Rules CP 632. Those who already hold leave in this route can still extend their stay, including applying for entry clearance from outside the UK if they have held Tier 1 ( Investor) leave at any time in the 12 months before the date of application, and may apply for settlement. Extension applications, whether made in the UK or overseas, must be submitted by 17 February 2026. Applications for settlement must be lodged before 17 February 2028. For more details, see: LNB News 17/02/2022 76. This Practice Note has been kept in archived form for historical interest, and for those whose applications were pending when the category closed. It sets out the categories from which a person may apply for leave to...
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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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