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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 sets out the regulatory obligation to implement robust systems and controls to reduce and manage the risks of money laundering, terrorist financing and proliferation financing, as required by the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692, as amended. Is it mandatory to implement systems and controls under the MLR 2017? If the MLR 2017 apply to your firm, you must: put in place and maintain policies, controls and procedures to mitigate and manage effectively the risks of money laundering, terrorist financing and proliferation financing identified in your firm-wide risk assessment ( FWRA) regularly review and update those policies, controls and procedures keep a written record of: those policies, controls and...
This Practice Note is curated by Adrian Shipwright and Julian Hickey, barristers of Burnell Chambers. As a rule, transferring value to a charity is relieved from inheritance tax ( IHT), though in some cases an IHT liability can still arise for the charity. Charity exemption Separate from charitable status, an individual benefits from a £3,000 annual tax-free allowance, with any unused amount carried forward for one year to allow a single £6,000 exemption. Gifts made from surplus income, provided they are genuinely affordable from disposable income, are also exempt. Whilst these donations are significant to charities, legacies are probably the foremost source of income for many charities. The principal charity relief is set out in section 23 of the Inheritance Tax Act 1984 ( IHTA 1984). It provides that transfers of value are exempt to the extent that those transfers are...
ARCHIVED This Practice Note is archived and not supported. From 1 January 2025, this Environment cases tracker highlights significant rulings and appeal developments of interest to Environment lawyers. It is organised into: Upper tribunal High Court of England and Wales Court of Appeal UK Supreme Court Judicial Committee of the Privy Council Judgments and appeal movements appear under the court that issued the latest decision, with entries shown newest first. For earlier notable rulings and appeal updates from 2021, see: England and Wales environment cases tracker 2024 [ Archived] England and Wales environment cases tracker 2023 [ Archived] Environment cases tracker 2022 [ Archived] Environment cases tracker 2021 [ Archived] For EU matters, see: EU environment cases tracker 2025. Upper tribunal Case: Gordon v Information Commissioner [2025] UKUT 159 ( AAC) Judgment date: 6 May...
This Practice Note examines the fixed costs framework for civil actions allocated to the intermediate track. It explains CPR PD 45, Table 14 regarding the relevant fixed costs for intermediate track claims, which in practice turn on the particular complexity band designation and the juncture at which any settlement occurs, or whether the matter ultimately proceeds to trial. It also comprehensively covers pre-issue costs, fees for specialist legal advice, and the expenses of alternative dispute resolution ( ADR). Guidance is also included on potential issues for practitioners to weigh carefully. Note that this Practice Note focuses on civil claims falling within CPR 45, Section VII (fixed costs in the intermediate track). For direction on cases placed on the fast track within the fixed costs regime, see Practice Note: Fixed costs—fast track (position on or after 1 October 2023). For details of the general fixed costs...
This Practice Note sets out what fixed costs are, the categories and values of claims that fall within fixed costs and those that are excluded. It explains the rules that apply to fixed costs cases and provides worked examples illustrating how to calculate fixed costs. It also offers guidance on practical issues and points to consider. This Practice Note is an initial guide to the general fixed costs provisions under CPR 45 and does not cover fixed costs rules that are specific to personal injury matters. For further reading, see the following Practice Notes: Fixed costs—position on or after 1 October 2023 Fixed costs—fast track (position on or after 1 October 2023) Fixed costs—intermediate track (position on or after 1 October 2023) What are fixed costs? Fixed costs cap the level of costs the receiving party can recover from the paying party,...
If the answer is yes, the defendant may have a complete defence to the claim. This defence is called ‘ex turpi causa non oritur actio’, commonly shortened to ‘ex turpi causa’. In practice, it is comparatively rare. Its exact scope is uncertain; however, the following guidelines should be considered. Claimant’s responsibility has been diminished but not removed The cases of Clunis and Gray dealt with claimants guilty of manslaughter due to diminished responsibility. In Clunis, the Court of Appeal determined that a plea of diminished responsibility accepts that mental responsibility was substantially impaired, but it does not remove liability for the criminal act, so the claimant is taken to have known what they were doing and that it was wrong. In Gray, the House of Lords ruled that the claimant’s action was barred by the defence of illegality because the damages claimed stemmed from the...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: From 2027, stamp duty and SDRT will give way to a unified, self-assessed charge on securities—the securities transfer charge ( STC)—to be paid and filed via a new online portal. The intended shape of the STC broadly reflects the proposals consulted on in 2023. Finance Bill 2026 ( FB 2026) confers, with effect from Royal Assent, a power to make secondary legislation so that taxpayers can trial the digital service, self-assess their stamp taxes on securities liabilities, and submit transaction details electronically. Under this approach, liabilities are determined by the taxpayer and both payment and notification occur through one digital route. For more information on the modernisation of stamp taxes on securities, see: News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes Tax update spring 2025— Stamp taxes on shares...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: From 2027, Stamp Duty and SDRT will be replaced by a single, self-assessed charge on securities—the securities transfer charge ( STC)—which will be paid and reported through a new online portal. Broadly, the design of the STC will reflect the proposals consulted on in 2023. Finance Bill 2026 ( FB 2026) will, on Royal Assent, create a power for secondary legislation enabling taxpayers to trial the new digital service, allowing self-assessment of stamp taxes on securities obligations and electronic reporting of transactions. For more information on the modernisation of stamp taxes on securities, see: News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes Tax update spring 2025— Stamp taxes on shares modernisation Tax update spring 2025— Tax analysis— Stamp and transfer taxes TAMD 2023— Stamp taxes on shares...
STOP PRESS: The Data ( Use and Access) Act 2025 ( Commencement No 6 and Transitional and Saving Provisions) Regulations 2026, SI 2026/82, activate the remaining provisions of the Data ( Use and Access) Act 2025 ( DUAA 2025). Measures on subject access requests, legitimate interests, purpose limitation, automated decision-making, international transfers and enforcement take effect from 5 February 2026, with penalty notices and complaints provisions commencing on 19 June 2026. For further details, see Practice Note: Data ( Use and Access) Act 2025—employment implications. That Practice Note will be updated shortly to reflect these developments. The growing reliance on social media brings both opportunities and hazards for employers and staff. The capacity to connect, build networks and broadcast swiftly to broad yet targeted audiences can greatly aid an organisation when used constructively. Yet the same characteristics can create serious...
ARCHIVED This archived Practice Note is no longer maintained and is supplied for background reference only. It aims to answer a series of frequently asked questions about the original Coronavirus Job Retention Scheme ( CJRS) that applied up to 30 June 2020. For fuller detail on the CJRS itself, see the following Practice Notes: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [ Archived] Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [ Archived] Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [ Archived] Coronavirus Job Retention Scheme (original version to 30 June 2020) [ Archived] Coronavirus Job Retention Scheme—guidance tracker [ Archived] See also: Coronavirus ( COVID-19)—issues when ending furlough or terminating employment [ Archived] Coronavirus Job Retention Scheme—the pensions implications [ Archived] Taxation of coronavirus ( COVID-19) government support payments [...
UPDATE (22/2/22): Following the Prime Minister’s 21 February 2022 announcement, the Cabinet Office has issued the government’s COVID-19 Response: Living with COVID-19, outlining plans to lift the remaining domestic legal coronavirus ( COVID-19) restrictions in England from 24 February 2022. Further detail is available in: LNB News 22/02/2022 8 News Analysis: Coronavirus ( COVID-19)— How should employers respond to the scrapping of self-isolation rules? For the position from 24 February, see Practice Note: Living with coronavirus ( COVID-19) in the workplace from 24 February 2022 [ Archived]. This Practice Note has been archived and is no longer being updated. It captures the approach under the COVID-19 Response: Autumn and Winter Plan 2021 and Cabinet Office advice on staying safe and reducing transmission prior to the 24 February 2022 changes. For details from 24 February 2022, refer to Practice Note: Living with coronavirus ( COVID-19) in the workplace from 24...
This Practice Note This Practice Note outlines when an employee qualifies for a statutory redundancy payment (also known as a redundancy termination payment) upon termination of employment. It addresses the qualifying criteria, identifies categories that are expressly excluded, and highlights the significance of the ‘relevant date’ of redundancy. It explores what amounts to dismissal and redundancy for the purposes of statutory redundancy pay, the procedure by which an employee may serve a counter-notice to shorten the redundancy notice period, and the employer’s entitlement to serve a counter notice. It further explains the nature of a redundancy payment and the method for calculating it, including what counts as a week’s pay, how to make a claim for a redundancy payment, the effect of contracting-out provisions, and the potential to seek compensation for consequential loss......
ARCHIVED: This Practice Note is archived, not maintained, and supplied for background information only. STOP PRESS (16/7/21) Legislation has been brought in to commence Step 4 of the Roadmap. The Health Protection ( Coronavirus, Restrictions) ( Steps etc) ( England) ( Revocation and Amendment) Regulations 2021, SI 2021/848, taking effect at 11.55 on 18 July 2021, revoke a range of provisions, including limits on numbers for indoor and outdoor gatherings, social distancing, the requirement to wear face coverings and the collection of contact details. See: LNB News 16/07/2021 22. STOP PRESS (15/7/21) The Department for Business, Energy and Industrial Strategy ( BEIS) published Working safely during coronavirus: guidance from Step 4 on 14 July 2021. The earlier 14 guides have been condensed into six new guides effective from 19 July. These confirm that all businesses can open and the government is no longer instructing people to work from home;...
ARCHIVED: This Practice Note is archived and not being maintained. It reviews the Employment Rights Act 1996 ( Coronavirus, Calculation of a Week’s Pay) Regulations 2020 ( Week’s Pay Amendment Regs 2020), SI 2020/814, which ensure that employees furloughed under the Coronavirus Job Retention Scheme ( CJRS) for any period ending on or before 30 September 2021 receive statutory redundancy pay, statutory notice pay and other entitlements by reference to their usual earnings rather than the reduced furlough rate. For details on the Coronavirus Job Retention Scheme ( CJRS), extended to 30 September 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [ Archived]. For general guidance on working out a week’s pay under sections 221–224 of the Employment Rights Act 1996 ( ERA 1996), see Practice Note: Calculating a week’s pay. The Employment Rights Act 1996 (...
ARCHIVED This archived Practice Note is not being maintained and is supplied for background purposes only. It covers the original Coronavirus ( COVID-19) Job Retention Scheme ( CJRS), first unveiled by the government on 20 March 2020, which applied from 1 March to 30 June 2020. For information on: the extended CJRS operating between 1 May and 30 September 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [ Archived] the extended CJRS in effect from 1 November 2020 to 30 April 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [ Archived] the revised CJRS running from 1 July to 31 October 2020, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [ Archived] The CJRS was a temporary initiative, originally intended to run for three months from 1...
Practice Note This Practice Note sets out the factors an employer should assess when shaping a redundancy policy or procedure, such as the benefits and drawbacks of adopting a written process, whether it belongs in a collective agreement or a policy document, whether it is contractual or non-contractual, the provisions to include and the degree of detail required... Employers generally manage redundancies in one of three ways: On an ad hoc basis, with no written procedure By implementing a written procedure in a policy (which may be contractual, but more commonly is not) By adopting a written procedure within a collective agreement A summary of the key considerations is outlined below: Type of approach Ad hoc What it involves: No written procedure; the employer’s approach may shift according to the circumstances of each redundancy round When it may be...
This Practice Note examines the two different statutory definitions of 'redundancy'. This Practice Note explores the two statutory meanings of ‘redundancy’. The first appears in the Employment Rights Act 1996 ( ERA 1996). Whether that definition is met determines: if an employee qualifies for a statutory redundancy payment (see Practice Note: Entitlement to statutory redundancy payment) if, in an unfair dismissal claim, redundancy is the reason for dismissal (one of the potentially fair reasons—see Practice Note: Reason for dismissal—redundancy) For further detail on this first definition, see: Redundancy payment entitlement, and fair reason for dismissal, below. The second statutory definition is set out in the Trade Union and Labour Relations ( Consolidation) Act 1992 ( TULR( C) A 1992) and applies to collective redundancy contexts. That definition must be satisfied—together with other...
What is a hackathon? A hackathon is usually a 12–48-hour sprint where multidisciplinary teams—coders, developers, strategists, data scientists, subject-matter specialists and innovators—work intensively to tackle a defined problem in a short window. The aim is to generate fresh concepts, tools or platforms, often ending with a functional prototype or a concept pitch. They trace their lineage to tech culture: the first officially recognised hackathon took place in 1999 in Calgary, though collaborative meet-ups go back to the 1970s with groups such as the Homebrew Computer Group, where the first Apple computer was unveiled. Today, hackathons cut across many sectors and goals, and are not exclusively technology-focused. The author once ran an inspiring game jam—a game development focussed hackathon—designed to speed up cancer cures by turning cancer data analysis into gameplay, delivering scientifically robust outputs thanks to watertight...
Agile software development approaches are now widespread within the IT industry and are increasingly recommended as a superior alternative to the traditional waterfall development model. Nonetheless, contracting for Agile software development initiatives remains difficult. Many standard software development agreements were crafted for the waterfall approach and can be challenging to align with the principles that underpin Agile ways of working... What is Agile? ‘ Agile’ is a collective term covering a range of software development methods (including Scrum, Extreme Programming ( XP), Crystal Clear and Dynamic Systems Development Method ( DSDM)). A comprehensive review of these methods sits beyond the scope of this Practice Note. For further detail on how Agile development models function in practice, see Bird & Bird’s Position Paper: Contracting for Agile software development projects... Waterfall v Agile Software Methodologies—key distinctions The waterfall model The hallmark of the waterfall model is its...
This tracker collates and outlines significant new laws and consultations in England and Wales relating to environmental taxes, reliefs and incentives. HM Treasury describes an environmental tax as one that satisfies these three principles: the tax is clearly tied to the government’s environmental aims the tax’s chief purpose is to drive behaviour change that benefits the environment, and the tax is designed around environmental goals—eg the more polluting the activity, the higher the charge imposed The following environmental taxes operate in England and Wales: landfill tax—a charge due on waste disposals at authorised landfill sites and on certain specified landfill activities climate change levy ( CCL)—a compulsory tax on UK business energy consumption, applied at the point of supply as taxable supplies. The climate change agreement ( CCA) scheme allows qualifying facilities to obtain a reduced rate (discount) on the CCL aggregates levy—an environmental charge...
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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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