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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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What is a service charge? A service charge is a sum a tenant may have to pay to a landlord under a commercial lease to reimburse the landlord for services they provide in connection with the common parts and for the upkeep of the property. Commonly, this applies where multiple tenants occupy one property, for example a shopping centre, and the landlord looks after the communal parts of the building for everyone’s benefit. In most contemporary leases the tenant pays the service charge on account, before the landlord incurs the expenditure, calculated from an estimate of the next year’s costs. At the close of the accounting period a reconciliation is prepared and any shortfall or surplus is settled by or to the tenant. Sometimes, earlier forms of lease stipulate that the landlord must meet the outlay first. For more detail on service charges...
Introduction to separation orders for civil partnerships where proceedings were issued before 6 April 2022 This Practice Note outlines separation orders for civil partnerships where proceedings were started before 6 April 2022. It details the requirement to demonstrate one of the four facts under the Civil Partnership Act 2004 ( CPA 2004), and also refers to making an application for dissolution after a separation order has been made. Unreasonable behaviour Desertion Separation for two years with consent Separation for five years The Divorce, Dissolution and Separation Act 2020 ( DDSA 2020) came into force on 6 April 2022. Proceedings issued by the court on or after that date are governed by DDSA 2020 and the procedural changes within the amended Family Procedure Rules 2010 ( FPR 2020), SI 2010/2955. For further guidance, see Practice Note: Introduction to the Divorce,...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: In 2027, stamp duty and SDRT will be replaced by a single, self-assessed tax on securities—the securities transfer charge ( STC)—to be paid and filed through a new online portal. The STC’s core features will broadly reflect the proposals consulted on in 2023. Finance Bill 2026 ( FB 2026) introduces a power, effective from Royal Assent, to make secondary legislation enabling taxpayers to test the digital service by self-assessing their stamp taxes on securities liabilities and reporting transactions electronically. For further detail 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...
Fire and building safety sit within devolved competence. In Scotland, the framework for non-domestic premises is principally set out in Part 3 of the Fire ( Scotland) Act 2005 ( F( S) A 2005) together with the Fire Safety ( Scotland) Regulations 2006, SSI 2006/456, which regulate the safe operation of non-domestic premises. Non-domestic premises include: all workplaces and commercial premises all premises to which the public have access all types of houses in multiple occupation The common parts of non-domestic premises do not fall within Scottish fire safety legislation. This is a notable distinction from England, where the Regulatory Reform ( Fire Safety) Order 2005, the equivalent regime, extends to the common parts of residential buildings. Building regulations set fire safety standards for new construction. However, building regulations requirements relating to fire safety lie beyond the ambit of this Practice...
This Practice Note cites: the Insolvency Act 1986, referred to as IA 1986, and the Companies Act 2006, referred to as CA 2006 What is a scheme of arrangement? A scheme of arrangement is a compromise, approved by the court, between a company and its creditors and/or members. Its scope can encompass any matter that the company and its members or creditors could not otherwise settle among themselves; the scheme mechanism enables such a compromise to be implemented without securing support from every interested party. Owing to their adaptable nature, schemes are frequently used in complex restructurings and have been successfully deployed in several notable restructurings, including Telewest, Tele Columbus Group and British Vita. The main benefits of schemes include: there is no requirement to establish insolvency, so steps can be taken early at the first indications of distress (and schemes can address...
SAYE share option schemes When an employee is granted a share option under a Schedule 3 save as you earn ( SAYE) scheme, they benefit from the following tax advantages, provided the option is exercised in one of the circumstances set out in the legislation: no income tax due at grant no income tax when exercising the option no income tax on any discount in the exercise price ( SAYE options can be offered with up to a 20% discount to the market value of the shares at the award date) no income tax on any savings bonus at the bonus date or, if the savings contract ends early, on any interest payable by the savings carrier under the savings contract no National Insurance contributions ( NICs) or apprenticeship levy capital gains tax ( CGT) on disposal of the...
Economic Crime and Corporate Transparency Act 2023—limited partnerships On 22 September 2022, the government introduced the Economic Crime and Corporate Transparency Bill (the Bill). It obtained Royal Assent on 26 October 2023, becoming the Economic Crime and Corporate Transparency Act 2023 ( ECCTA 2023). In addition to multiple reforms affecting a company’s filing duties at Companies House, ECCTA 2023 updates several elements of the framework governing an English limited partnership ( LP). For a wider overview of these changes, see Practice Note: Corporate transparency reform—changes to the limited partnerships regime. Among the forthcoming amendments are provisions establishing a court process to reinstate an LP that has already been dissolved. To implement this, ECCTA 2023, s 141 will insert new sections 23–25 into the Limited Partnerships Act 1907 ( LPA 1907). This Practice Note gives a concise summary of the procedure described in those...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES When revising or updating a scheme booklet, the following matters ought to be taken into account: Compliance with disclosure requirements Trustees of occupational pension schemes are legally obliged to provide prospective members and recent joiners with certain core details about the scheme. This duty to disclose is most commonly met by issuing a comprehensive scheme booklet. Accordingly, any review of the booklet should confirm that it includes every element of the basic scheme information that must be provided. From 6 April 2014, the basic information to be disclosed has been prescribed by the Occupational and Personal Pension Schemes ( Disclosure of Information) Regulations 2013, SI 2013/2734. For more detail, see Practice Note: Disclosure requirements applicable to occupational and personal pension schemes from 6 April 2014 — Basic scheme information, and Checklist: Basic scheme information from 6 April 2014 —...
From 6 April 2015, when pension freedoms came in, amendments were made to legislation and the Financial Conduct Authority’s rules compelling trustees, managers and providers of both contract- and trust-based pension scheme arrangements to supply members holding flexible benefits (that is, money purchase or cash balance benefits) with relevant details about their retirement choices and options. Practice Notes Retirement communications in occupational DC schemes Retirement communications in FCA-regulated pensions In response to industry worries about the absence of a safety net or 'second line of defence' for individuals who decline Pension Wise guidance and might therefore select poor value options, the FCA, the Pensions Regulator and, later on, the Department for Work and Pensions exercised their powers in 2015/16 to mandate that pension providers and trustees of occupational pension schemes offering flexible benefits issue suitable retirement risk warnings to scheme members who have...
Statute limits the amount that can be recovered from tenants of dwellings by way either of service charges (which include insurance rent) or administration charges In all instances, a landlord may recoup only what is reasonable, even if the lease states otherwise. The right to forfeit a lease for non-payment is also governed by statute, but falls beyond the scope of this Practice Note (see Practice Note: Statutory limitations on the landlord’s right to forfeit a long residential lease). Sections 18–25 of the Landlord and Tenant Act 1985 ( LTA 1985) set out the limits on, and reasonableness of, service charges, the ability to request a summary of relevant costs, and the implications of a change of landlord or an assignment, and they create an offence for failure to comply. These rules apply to all dwellings and cover all residential leases, except where LTA 1985, s 26...
What is a rent guarantee? A rent guarantee is a vendor’s inducement on an investment asset with unoccupied accommodation (eg a vacant store in a shopping centre or an empty floor within an office block). It can arise where a scheme is newly constructed and the developer has not placed tenants in every unit by completion, or where an existing unit becomes empty between exchange and completion. A rent guarantee might also be deployed if a tenant is not paying the full rent or has entered insolvency. It promises the purchaser a steady stream of rental income for the void space, effectively mirroring the rent that would have been payable if let. A seller may put a rent guarantee on the table when the premises are expected to let shortly after completion (eg there is an interested occupier or the space is in strong...
Introduction This Practice Note offers rapid links to our Planning materials relevant to varied renewable energy and storage schemes across England and Wales. Arranged by project/technology category, it provides an at a glance pathway into our Planning practical guidance pertinent to the particular project you are undertaking and working on. Renewables Generation and Storage Projects Project/ Technology Type Key of relevance to your specific project......
Practice Note This Practice Note explains which categories of High Court maintenance orders can be entered on the Family Court register for enforcement, when such entry is suitable, and the steps required to achieve it. It also outlines a party’s enforcement choices, including seeking a change to the method of payment and applying to cancel the registration of the order. The unified Family Court, which commenced on 22 April 2014, replaced the earlier three‑tier family jurisdiction (family proceedings court, County Court and High Court), although the High Court keeps exclusive authority for a limited class of matters (the reserved jurisdiction). As a result, since the creation of the single Family Court, it is no longer possible to register a County Court order in a magistrates’ court for enforcement. Certain periodical payments orders issued by the High Court may instead be registered in the Family Court so they can be...
The framework for international arbitration in Canada Canada operates as a federation made up of ten provinces and three territories. All provinces and territories follow the common law, apart from Quebec, which is a civil law jurisdiction. Federally, and across every common law province and territory, there is specific legislation that governs international commercial arbitration: United Nations Foreign Arbitral Awards Convention Act, RSC 1985, c 16 (2nd Supp) Commercial Arbitration Act, RSC 1985, c 17 (2nd Supp) Alberta: International Commercial Arbitration Act, RSA 2000, c I-5 British Columbia: International Commercial Arbitration Act, RSBC 1996, c 233 Foreign Arbitral Awards Act, RSBC 1996, c 154 Manitoba: International Commercial Arbitration Act, CCSM c C151 New Brunswick:...
This Practice Note outlines how the Lugano Convention 2007 functions for the recognition and enforcement of foreign judgments across borders. The convention operates between EU Member States and Iceland, Norway and Switzerland. It sets out the principal rules governing recognition of a judgment and the procedural steps for its enforcement. The Practice Note distinguishes between a declaration of enforceability and a registration order, and explains their respective effect and purpose. Challenging an order permitting enforcement is also addressed in overview. For guidance on applying the convention to the UK, see Practice Note: Lugano Convention 2007—application to the UK post IP completion day (enforcement). For guidance on applying the convention to third states, see Practice Note: Lugano Convention 2007—application to third states [ Archived]. Terminology and background In this Practice Note the following defined terms are used as follows below: Originating Court—this is the court in the...
Ramsay principle—further developments Lexis+® UK Tax thanks Nigel Doran of Macfarlanes LLP for comments on an earlier draft of this Practice Note; nevertheless, the opinions expressed are those of Lexis+® UK Tax. The Note has since been reviewed and updated by Aparna Nathan, KC, Devereux Chambers. It examines themes arising from cases where the courts have deployed the Ramsay principle to adopt a realistic assessment of the facts. For an introductory overview of the Ramsay principle, see Practice Note: Ramsay as a guide to statutory construction. The way in which the courts have approached Ramsay where transactions comprise a sequence of steps intended to operate together to secure a particular tax outcome is addressed in Practice Note: Ramsay and composite transactions. This Practice Note considers further developments that have emerged as the courts have explored how that approach should be applied across varying...
NB This Practice Note addresses legislation that is not yet in force. Its implementation has been significantly delayed, and there is currently no indication from Government as to when the proposed measures will commence. Government concerns about the scale of termination payments in the public sector have persisted for some time, and recent administrations have expressed an intention to introduce controls over such payments. Three distinct but connected legislative developments have arisen from this. The first was signposted in the Queen’s Speech in 2014, forming part of the Small Business, Enterprise and Employment Act 2015 ( SBEEA 2015). The then coalition government explained that this initial package was designed to tackle situations where a high-earning public sector office-holder left their role, received a substantial termination payment, and then moved into another public sector role either straightaway or shortly after receiving that payment. In those...
The public sector equality duty ( PSED) Set out in Part 11 of the Equality Act 2010 (ss 149–159), the public sector equality duty ( PSED) comprises a general equality duty applying UK-wide to public bodies listed in Schedule 19 of the Eq A 2010, alongside specific duties intended to support delivery of the general duty and enhance transparency. Although the general duty is identical across England, Wales and Scotland, the specific duties made under Eq A 2010, s 153 vary. In Wales, listed public bodies must meet particular specific duties that sit alongside the UK-wide general duty. These specific duties bind listed Welsh bodies only. They do not extend to non-devolved public authorities operating in Wales. Under Eq A 2010, s 149, the general duty requires public authorities and those exercising public functions to have 'due regard' to the need...
This Practice Note summarises the offence of intentionally causing harassment, alarm or distress under sections 4A and 4B of the Public Order Act 1986 ( POA 1986), together with the lesser offence of causing harassment, alarm or distress under POA 1986, s 5. It identifies the elements of these offences and explains what must be proved. An offence under POA 1986, s 4A or s 5 is triable only summarily, whereas an offence under POA 1986, s 4B is triable either way. The elements of the offence under POA 1986, s 4A The prosecution must establish that the defendant: used threatening, abusive or insulting words or behaviour, or disorderly behaviour, or displayed any writing, sign or other visible representation that was threatening, abusive or insulting intended to cause a person harassment, alarm or distress and, by that conduct, caused that person or...
STOP PRESS: On 1 August 2023, the Cabinet Office unveiled three new collections of standard contract documents, comprising updated templates and accompanying guidance for the government’s Model Services Contract, Mid- Tier Contract and Short Form Contract. Further direction on adopting these standards is provided in a supplementary Procurement Policy Note ( PPN). PPN 08/23: Using Standard Contracts applies to central government departments, executive agencies and non-departmental public bodies, all of which have been urged to implement the standard contract forms ‘as soon as practicable’. Other public sector organisations are also encouraged to follow the approach set out in PPN 08/23, recommending the use of the standard contracts for all relevant procurements, rather than using bespoke contracts, unless there is an existing government framework or an industry standard contract already in place (for example, for construction projects). Where appropriate, adopting the standard contracts aligns with...
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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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