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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 examines the obligations on a local authority towards children in their care, encompassing those subject to care orders, interim care orders, as well as children accommodated voluntarily by the authority pursuant to section 20 of the Children Act 1989 ( Ch A 1989). It explains the local authority’s duty to safeguard and promote a child’s welfare and to make such services available for children as are reasonable, particularly in relation to placing the child in suitable accommodation and preparing a care plan. Please note, the information in this Practice Note concerns the law as it currently stands in England. The position in Wales is addressed by the Social Services and Well-being ( Wales) Act 2014 and the related statutory instruments. For further reading on Wales, see Practice Notes: Local authority powers and duties to provide...
Excluded tenancies A tenancy or licence will not be secure if it falls into any of these exceptions: long tenancies introductory tenancies, including those that have ceased to be introductory demoted tenancies property occupied in connection with employment land acquired for development accommodation for people who are homeless family intervention tenancies accommodation for asylum seekers temporary accommodation for individuals taking up employment private sector leasing temporary accommodation during works agricultural holdings licensed premises student lettings business tenancies to which the Landlord and Tenant Act 1954 ( LTA 1954) applies almshouses Long tenancies A long tenancy is one granted: for a term exceeding 21 years, whether or not it is (or may become) terminable before that term ends for a term fixed by law under a grant carrying a...
The main rights that a child has in school are: the right to education the right to receive care and protection comparable to that a reasonable parent would provide The former is set out in statute, while the latter stems from common law. The UN Convention on the Rights of the Child 1989 The UK government aims to honour the UNCRC 1989, although individuals cannot enforce it directly. It seeks to afford children various rights, including: the right to have their views respected the right to an adequate standard of living the right to education The Human Rights Act 1998 In education law, the Human Rights Act 1998 most notably protects: the right to freedom of thought, conscience and religion the right to education the right to a fair trial Strictly speaking, the right to education is a guarantee against being denied...
When a lease concludes or a property is sold, items are frequently left on site—particularly after forfeiture by re-entry where no notice may have been given. A lease might address disposal, yet often it contains no clear, workable provision a landlord can rely upon. This Practice Note explains when and in what manner a landlord may lawfully dispose of goods remaining at the premises once a lease has ended, or following a sale. It also outlines the process set out under the Torts ( Interference with Goods) Act 1977 ( T( IG) A 1977) for serving notice on the tenant to collect the goods, failing which the landlord is entitled to sell them. Ownership of goods and tenant fixtures The position varies significantly depending on whether the items are fixtures or chattels in law. For guidance on this distinction, see Practice Note: Fixtures and...
The Agricultural Holdings ( Scotland) Act 1991 ( AH( S) A 1991) requires that every tenancy created under it (1991 Act Tenancies) contains specified maintenance obligations. Similar—though not identical—provisions appear in the Agricultural Holdings ( Scotland) Act 2003 ( AH( S) A 2003) for short limited duration tenancies ( SLDTs) of up to five years, limited duration tenancies ( LDTs) of at least ten years, and modern limited duration tenancies ( MLDTs) running for ten years or more. These are collectively termed 2003 Act Tenancies. See Practice Note: Agricultural holdings in Scotland—snapshot. Definition of fixed equipment Section 85 of AH( S) A 1991 defines ‘fixed equipment’ to include: all man-made works on the land—such as drains, bridges, fences and tracks—together with buildings and any installed machinery of whatever kind anything cultivated on the land for a purpose other than use after...
Statutory basis of residential service charge code— LRHUDA 1993, s 87 To encourage sound practice in relation to the management of ‘residential property’, the Secretary of State (in England) and the National Assembly for Wales (in Wales) are empowered to approve, from time to time, codes of practice, including those that relate to the management of residential service charges by ‘relevant persons’ (each being a Code). For these purposes, a ‘relevant person’ is any landlord of residential property, or any individual or body that undertakes management functions with respect to the provision of services, or the repair, maintenance, improvement or insurance of such residential property......
FORTHCOMING CHANGES to EIS and VCT financial limits and call for evidence on tax support for entrepreneurs: At Budget 2025, the government announced that the upfront income tax relief available to an individual investing in a VCT will fall from 30% to 20%. By contrast, the upfront income tax relief for EIS remains at 30%. The government also outlined three changes affecting both the EIS and VCT schemes. Specifically, the following adjustments were confirmed: an increase to the annual investment limits that companies can raise under the EIS and VCT schemes, moving from £5m to £10m, and from £10m to £20m for knowledge-intensive companies ( KICs) an increase in the lifetime company risk finance investment limit, rising from £12m to £24m, and from £20m to £40m for KICs respectively an increase to the gross assets limit that an investee company must not...
FORTHCOMING CHANGES to EIS and VCT financial limits and call for evidence on tax support for entrepreneurs: At Budget 2025, the government set out that the upfront income tax relief available to an individual on the amount invested in a Venture Capital Trust will fall from 30% to 20%. By contrast, the upfront income tax relief for the Enterprise Investment Scheme remains unchanged at 30%. It additionally outlined three measures applying to both EIS and VCT: an uplift to the annual investment limits that companies can raise under EIS and VCT, moving from £5m to £10m, and from £10m to £20m for knowledge‑intensive companies ( KICs) an increase to the lifetime company risk finance investment limit, rising from £12m to £24m, and from £20m to £40m for KICs an increase to the gross assets limit that an investee company must not exceed, shifting from £15m to £30m before the...
An appraisal and one-to-one (121) framework is essential for law firms aiming to raise performance, align personal and organisational aims, and cultivate a culture of growth. Used well, appraisals and 121s lift engagement and retention, and contribute to firm-wide success by linking individual objectives to business strategy and enhancing client service. This Practice Note provides practical guidance on getting the best from the appraisal and 121 system and highlights the business benefits available from a disciplined, structured approach. What does a good appraisal and 121 system look like? The system centres on regular, structured conversations between employees and their managers to review performance, set objectives, share feedback and discuss career development. It can be tailored to the realities of legal practice, including: Billable hours Client satisfaction Building on professional strengths Schedule a formal meeting annually, supported by frequent interim 121s. If treated as a...
Restrictions to amendments of Section 9(2B) rights Prior to the ending of salary‑related contracting out (also referred to as DB contracting‑out) on 6 April 2016, legislation imposed limits and controls on what trustees and/or employers could alter within the rules of: a contracted‑out salary‑related ( COSR) scheme, that is, one providing COSR benefits. Between 6 April 1997 and 5 April 2016, the sole category of contracted‑out benefit a member could build up comprised “ Section 9(2B) rights” (so called after the provision of the Pension Schemes Act 1993 ( PSA 1993) which introduced them), and a former COSR scheme (i.e. a scheme that had ceased to be contracted‑out) which still has members with accrued contracted‑out benefits (including Section 9(2B) rights) or who were receiving such benefits For any alteration affecting Section 9(2B) rights made between 6 April 1997 and 5 April 2013,...
FORTHCOMING CHANGE : The Pension Schemes Bill, anticipated to secure Royal Assent in Spring 2026, contains, among other matters, measures allowing regulations to be made so that small inactive pension pots—those worth up to £1,000—are placed into consolidator schemes in practice. The Bill outlines who qualifies, including at least a set dormancy period and the circumstances under which a qualifying pot is treated as dormant. Further clauses oblige trustees and managers to send transfer notices that present default and alternative options to members, set parameters for exemptions where this best serves members’ interests, as appropriate, and safeguard membership rights from adverse impacts arising from transfers. One or more ‘destination proposers’ will act as intermediaries for these movements throughout the process. Clear, specified timelines will apply to giving notice and carrying out the transfers, as set out in the Bill. Additional provisions embed and oversee...
FORTHCOMING CHANGE : The Pension Schemes Bill, anticipated to secure Royal Assent in 2026, contains measures that confer on the Pensions Ombudsman authority equivalent to that of a competent court for matters concerning the recoupment of pension overpayments. This reform removes the necessity for trustees to seek County Court involvement in such cases, thereby cutting legal costs, easing administrative burdens and promoting a swifter, more effective recovery process for schemes and their members. For more detail, see LNB News 05/06/2025 42 and Pension Schemes Bill—tracker — Pensions Ombudsman and overpayments. THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLY This Practice Note explores the extent to which accrued pension entitlements under registered occupational pension schemes may be surrendered or forfeited. The general rule against surrender—the inalienability rule Under section 91(1) of the Pensions Act 1995 ( PA 1995), a member’s accrued benefit rights in a...
Providing a smoke-free workplace In England, employers are required to maintain smoke-free workplaces under the Health Act 2006 ( HA 2006)—see: Obligation to provide a smoke-free workplace, below. Related regulations specify: the no-smoking signs that must be displayed in smoke-free premises—see: Obligation to display no-smoking signs rules for smoke-free vehicles—see: Company vehicles criminal sanctions for breaches—see: Criminal penalties how smoking shelters should be designed and located—see: Smoking shelters Local authorities enforce these duties, and their websites provide additional guidance for employers. This Practice Note also covers: The Tobacco and Vapes Bill—see: The Tobacco and Vapes Bill, below considerations when implementing a smoking policy—see: Smoking policy, below disciplinary and dismissal considerations—see: Disciplinary and dismissal issues, below whistleblowing where a worker reports smoking in breach of the rules or raises other concerns—see: Whistleblowing employer issues linked to ‘vaping’, i.e. the use of vapes (also called e-cigarettes) as an alternative to tobacco...
This Practice Note sets out requirements for reporting suspicious transactions and orders under Assimilated Regulation ( EU) 596/2014 (the UK Market Abuse Regulation) and Commission Delegated Assimilated Regulation ( EU) 2016/957. For an overview of divergence between provisions of Regulation ( EU) 596/2014 (the EU Market Abuse Regulation) and UK Market Abuse Regulation, see Practice Note: Market Abuse Regulation—key provisions divergence table. Definition of STOR A suspicious transaction and order report ( STOR) is a submission concerning suspicious orders and transactions, including any cancellation or amendment to them, that may constitute insider dealing, market manipulation, or attempted insider dealing or market manipulation, made pursuant to Articles 16(1) and (2) of the UK Market Abuse Regulation. For information on insider dealing, see Practice Note: UK Market Abuse Regulation ( MAR)—essentials— Insider dealing. For information on market manipulation, see Practice Note: UK Market Abuse...
This Practice Note explores core regulatory features relevant to high-cost short-term credit ( HCSTC), covering definitions, the regulatory architecture, the Financial Conduct Authority’s ( FCA) scrutiny of high-cost credit, and conduct rules aimed at HCSTC providers (such as restrictions on roll-overs, continuous payment authorities ( CPAs), the use of price comparison websites ( PCWs), and cost caps). From 15 July 2026 ( Regulation Day), a substantial slice of the previously unregulated ‘ Buy now, pay later’ ( BNPL) sector—namely interest-free, short-term arrangements offered by third-party lenders—will come within FCA oversight as deferred payment credit ( DPC). This Practice Note concentrates on the HCSTC regime. For detail on BNPL and the DPC framework (including the revised perimeter and conduct obligations), see Practice Note: Buy now, pay later ( BNPL) and deferred payment credit ( DPC). What is 'high-cost short-term...
Facts Alisha passed away in May 2023 aged 89. She is survived by her spouse, Bobbie (85), their children, Charlie and Deon, and three grandchildren, Eli, Louis and Noor. At death she was UK‑domiciled and a long‑term UK resident; the position would be unchanged under the residence‑based IHT regime had she died on or after 6 April 2025. Alisha’s estate Orchard House, Hertfordshire, co‑owned with Bobbie as tenants in common in equal shares, valued at £2m. Woodland in Dorset held solely by Alisha, provisionally £80,000. Investments totalling £300,000. Current bank account balance of £50,000. Jewellery and household effects together worth £100,000. Lifetime gifts made by Alisha Upon retiring in February 2000, and using funds inherited from her mother, Alisha gave £200,000 to each of Charlie and Deon. She also made £5,000 gifts to each grandchild on their 18th birthdays: Eli received his in March 2017 and Louis in September 2019......
Land contamination liabilities The principal liabilities linked to land contamination and water pollution are outlined below. Regulatory action: Part IIA contaminated land regime under the Environmental Protection Act 1990 ( EPA 1990); Environmental Damage Regulations— EDR ( England) SI 2015/810 and EDR ( Wales) SI 2009/995; anti‑pollution works notices under sections 161–161D of the Water Resources Act 1991 ( WRA 1991); Environmental Permitting Regulations 2016 ( EPR 2016), SI 2016/1154. Third‑party liabilities: Private and public nuisance claims; personal injury claims; negligent professional advice; misrepresentation; lease disputes. Contractual liabilities: Planning obligations and development conditions; agreements for lease disputes; licence to enter indemnity claims; remediation agreements; insurance policy disputes. Other liabilities: Clean‑up, investigation and monitoring costs; landfill tax; loss of property value; delay or aborted transactions; accounting provisions; negative publicity. For more detail, see the Practice Notes on land...
FORTHCOMING CHANGES : At Budget 2025, the government opted not to proceed with a single remote betting and gaming duty, reversing an earlier consultation proposal. The decision reflects the view that remote betting (staking on real‑world events with variable odds) and remote gaming (games of chance) have different features and differing levels of harm, and so warrant distinct tax treatments. Instead, the government confirmed it will: raise the remote gaming duty from 21% to 40% from 1 April 2026 to reflect the greater harm linked to remote gaming; and bring in a new 25% GBD rate for remote betting from 1 April 2027. Remote betting on UK horse racing will be excluded from the new rate, as will bets placed via self‑service betting terminals on licensed premises. These will continue to be taxed at 15%. The government also announced that: bingo duty will be...
What is a friendly society? Since the first Friendly Societies Act in 1793, friendly societies have been subject to registration and regulation. Two Acts now govern the area: the Friendly Societies Act 1974 ( FSA 1974) and the Friendly Societies Act 1992 ( FSA 1992). Before FSA 1992, all friendly societies were unincorporated associations of individual members. Although unincorporated societies may continue, the larger ones have become bodies corporate under FSA 1992, and any new societies must be created as incorporated societies. A friendly society is a type of mutual society: a voluntary association of individuals who subscribe for provident benefits, meaning benefits intended to meet future needs. Today, every friendly society must include among the benefits it offers at least one of the permitted activities listed in FSA 1992, Sch 2, and may in addition pursue social or benevolent purposes and other...
What does this Practice Note cover? This Practice Note offers an introduction to the principal London venues for listing and trading debt securities. It outlines the applicable regulatory framework and summarises, for each market, the key stages for listing and admission. It is not a detailed handbook for listing debt securities on these markets. For fuller guidance on listing debt securities on these markets, please refer to Practice Note: Guide to listing debt securities on the London Stock Exchange. This Practice Note delivers a high-level overview of the main available markets for listing debt securities in London. It signposts the regulatory framework governing listing and admissions to trading, explains the separate concepts of listing and admission to trading, the London Stock Exchange ( LSE) markets that are relevant in a debt capital markets context, and the process for listing and/or admission to trading on those...
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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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