Featured documents
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
Most recent Practice notes
ARCHIVED: This Practice Note is archived and not kept up to date. Practical implications of West Tankers In short, the current position arising from the West Tankers saga (so far) is: Any EU Member State court seised of proceedings must rule on its own jurisdiction to determine the dispute. Under Brussels I and Brussels I (recast), courts of another Member State cannot remove that competence from it. An arbitral tribunal has jurisdiction to award damages for breach of an obligation to arbitrate. Where jurisdiction is disputed (as it often is), consider advising clients to obtain a standalone final award addressing jurisdiction at the outset, and then seek to have it recognised and enforced by the court (the application would be made under the procedure set out in CPR 62). This should prevent a conflicting court judgment taking precedence, on the basis of issue...
Certain groups of claimants are regarded as more vulnerable than others. This group includes: pedestrians children passengers The opening of the Highway Code (rules H1– H3) sets out the ‘hierarchy of road users’. At its peak are pedestrians, as they face the greatest danger in a collision. Because children are at heightened risk of injury, they hold a more prominent place within this hierarchy. Those operating vehicles capable of causing the most harm carry the highest duty to act with care and limit the danger they create (for example, drivers of large goods and passenger vehicles, vans/minibuses, cars/taxis and motorcycles). Cyclists, horse riders, and drivers of horse-drawn vehicles also share responsibility for reducing risks to...
This Practice Note outlines the regulatory obligations when representing vulnerable clients. It also stresses the importance of keeping a record of the client care arrangements you operate and being able to evidence that these are suitable and appropriate for your clients, matters, and the particular circumstances encountered in practice. This Practice Note offers guidance regarding adult vulnerable clients. It does not include specific guidance about minors. For more information, also see Practice Note: How to identify and respond to the needs of vulnerable clients. What is a vulnerable client? There is no precise definition of ‘vulnerable client’ for law firms. The SRA Standards and Regulations contain very few references to vulnerable clients (see section SRA requirements), favouring a broader obligation to consider clients’ attributes, needs and circumstances. For this reason, Precedent: Client care manual does not employ the term...
A company can be struck off the register under Part 31 of the Companies Act 2006 ( CA 2006) by one of two routes available: voluntarily, by the company’s directors by the Registrar of Companies pursuant to its powers to strike off a company from the register This note summarises the voluntary strike off process. For details on the Registrar’s powers to strike off a company, see Practice Note: The Registrar's powers to strike off a company. Why apply for striking off and dissolution? Any company may apply to Companies House to be struck off the register of companies and dissolved. Some of the most common reasons a company may seek strike off and dissolution include: it is no longer in business or operation it has fulfilled the purposes for which it was incorporated its parent company is carrying out a reorganisation of its group structure and wishes to strike off and...
This Practice Note sets out the grounds on which a marriage is void This Practice Note explains when a marriage will be treated as void. It includes unions that are not valid under the Marriage Acts 1949 to 1986, e.g. where the parties are within the prohibited decrees. It also covers situations in which, at the date of the ceremony, one party was already lawfully married, or where the union is polygamous and was contracted outside England and Wales. On 6 April 2022, the Divorce, Dissolution and Separation Act 2020 ( DDSA 2020) took effect. While DDSA 2020 reformed the law for divorce, dissolution and judicial separation proceedings, it made no substantive alteration to the law on nullity. Accordingly, the grounds on which a marriage or civil partnership can be void or voidable remain unchanged. There are, however, consequential procedural amendments in the updated Family...
CASE HUB NOTE—appeal lodged before the General Court in Case T- 1097/23 See further, timeline and related/relevant cases. Case facts Outline Summary of a European Commission investigation under Articles 4, 7 and 8 EUMR regarding the acquisition of Lagardère by Vivendi ( M.11184). Latest development On 18 July 2025, the Commission issued its statement of objection, setting out its preliminary view that Vivendi infringed the notification requirement ( Article 4 EUMR) and the ‘standstill obligation’ ( Article 7 EUMR), and that it failed to comply with the conditions and obligations linked to the Commission’s decision of 9 June 2023 clearing the Vivendi/ Lagardère transaction ( Article 8 EUMR). Parties Vivendi S. E ( Vivendi): a French global media and entertainment group operating across various markets through its subsidiaries: television and cinema ( Canal+ Group), book publishing ( Editis), magazines ( Prisma Media), video games ( Gameloft), and...
Issue Details Convention on Early Notification of a Nuclear Accident Parties: 136 (including 4 non- State parties) Location: Vienna Adopted: 26 September 1986 Came into force: 27 October 1986 Subject: Requirement for prompt notification of nuclear accident What is the background to the 1986 Vienna Convention? The Convention on Early Notification of a Nuclear Accident creates a system to alert other States about nuclear events with potential transboundary releases of radiological safety significance. Triggered by the USSR’s failure to share information promptly after Chernobyl, it compels States to provide the accident’s timing, location, details of radioactive releases, and other data vital for assessing the situation. Notices must be sent to potentially affected States directly or via the International Atomic Energy Agency ( IAEA), and to the IAEA itself. Reporting is obligatory for nuclear accidents linked to the facilities and...
This Practice Note examines the scope of the arbitral tribunal’s powers in arbitrations commenced under the Vienna International Arbitral Centre ( VIAC) Arbitration Rules 2021 (the Vienna Rules). The Vienna Rules 2021 came into force on 1 July 2021 and apply to any proceedings started on or after that date. If your arbitration proceeds under the Vienna Rules 2018, effective from 1 January 2018, ensure you consult the prior version of the rules. Conducting the proceedings The Vienna Rules grant the tribunal significant latitude in managing the procedure. Although it must honour any agreement between the parties, treat them fairly, and safeguard their right to be heard, the tribunal may adapt the process to the case’s particular needs ( Vienna Rules, art 28). Other responsibilities of the tribunal under the Vienna Rules include: setting the timetable and the number of written...
This Practice Note explains how to deal with arbitration started under the Vienna International Arbitral Centre ( VIAC) Arbitration Rules 2021 (the Vienna Rules). The 2021 Vienna Rules have applied from 1 July 2021 to all proceedings filed on or after that date. If your case is under the Vienna Rules 2018, in force from 1 January 2018, make sure you consult that earlier set of rules... How to file the Answer to the Statement of Claim The respondent must submit an Answer to the Statement of Claim within 30 days of service of the Statement of Claim ( Vienna Rules, art 8(1)). The Answer must be delivered to VIAC both electronically and in hard copy. Each submission must be accompanied by exhibits in a sufficient number of sets for the Secretariat, every arbitrator and each party to the arbitration ( Vienna Rules, art...
This Practice Note reviews changes under the 1999 editions of the Red, Yellow and Silver Books, alongside the Gold Book 2008 and the Pink Book 2010. For detail on changes under the 2017 editions of the Red, Yellow and Silver Books, see Practice Note: FIDIC contracts 2017—variations. Introduction Across all FIDIC forms of contract, the employer may instruct alterations to the works at any time before the Taking- Over Certificate is issued (the Commissioning Certificate under the Gold Book) without needing the contractor’s consent. Nevertheless, issuing a change may give the contractor an entitlement to extra payment and an extension of time within which to finish the altered works. In each FIDIC form, such changes are principally addressed by clauses 13.1 to 13.3, which set out the right to vary the works and the steps to be followed. What is a...
People in the UK submit more tips to the US Securities and Exchange Commission ( SEC) than almost any other nation. Yet many workers and organisations here know little about the SEC and its whistleblower programme. As numerous UK companies may fall within the programme’s reach, employment practitioners in the UK should understand it to advise clients properly. This Practice Note outlines the SEC whistleblower rewards programme, which permits individuals to report legal breaches to the SEC anonymously, and pays awards where their information results in a penalty exceeding US$1m. It sets out the broad categories of UK companies regulated by the SEC, who may take part in the rewards scheme, and the US protections available to whistleblowers who disclose securities law violations. It also considers issues for UK employers subject to SEC oversight and for their staff. For general UK...
ARCHIVED: This Practice Note has been archived and is not maintained. It is provided for background information only. The Financial Industry Regulatory Authority ( FINRA) is an independent regulatory organisation supervising the US securities market. As part of its remit, FINRA runs the securities industry’s largest dispute resolution forum. It addresses financial and commercial disagreements between investors, brokerage firms and individual brokers, as well as disputes within and between brokerage firms and brokers. Matters are resolved through FINRA’s own arbitration process. FINRA maintains two Codes of Arbitration Procedure: the Code of Arbitration Procedure for Customer Disputes (the Customer Code or Section 12000 of the FINRA Rules), which governs arbitrations between investors and industry participants, and the Code of Arbitration Procedure for Industry Disputes (the Industry Code or Section 13000 of the FINRA Rules), which governs arbitrations between industry...
1. What is the applicable legislation? Uruguay lacks a broad, cross‑cutting regime for screening foreign investment. In this respect, the authorities encourage all investment, without discrimination between local and foreign investors. Nevertheless, operating in certain industries demands prior authorisation or dedicated, sector‑specific licences in order to commence activities. Additionally, some areas impose particular rules aimed at identifying the ultimate owners of the capital invested and, in some instances, require participation through a locally incorporated entity that will be subject to Uruguayan regulation. Sectors commonly needing prior authorisation include the national financial system, activities requiring environmental permitting, mobile telecommunications services and long‑distance telecommunications services. Outside the sphere of the traditional State monopolies, there appears to be no support for reserving so‑called strategic sectors solely to Uruguayan capital. Uruguayan legislation has established a legal framework to promote investments across various fields and...
ARCHIVED This Practice Note is archived and is no longer maintained. Originally prepared for Lexis Practice Advisor®, in the United States, it outlines the patent litigation pathway and principal considerations when a client elects to sue or is accused of patent infringement. Such disputes are protracted and may run for years, generating substantial legal spend and diverting people and funds from every party involved. They can also imperil the claimant’s patent(s), as accused infringers frequently contest validity and/or enforceability through affirmative defences or counterclaims, or by initiating a parallel administrative case before the Patent Trial and Appeal Board ( PTAB), including an inter partes review ( IPR). Conversely, litigation can be an effective enforcement tool that, if successful, yields sizeable damages and discourages future infringement. Matters to evaluate include: Imposing a litigation hold as soon as proceedings are reasonably...
ARCHIVED: This Practice Note has been archived and is not maintained. It is for background information only. The Financial Industry Regulatory Authority ( FINRA) is an independent regulator for the US securities sector. It operates the industry’s largest forum for resolving disputes, addressing financial and commercial disagreements involving investors, brokerage firms and individual brokers, as well as conflicts within and between brokerage firms and brokers. These matters are determined through FINRA’s own arbitration process. FINRA has two Codes of Arbitration Procedure: the Code of Arbitration Procedure for Customer Disputes (the Customer Code or Section 12000 of the FINRA Rules)—governing arbitration between investors and industry participants the Code of Arbitration Procedure for Industry Disputes (the Industry Code or Section 13000 of the FINRA Rules)—governing arbitration between industry participants This note deals solely with the Industry Code. For details on the arbitral panel under the...
A minority member in a company typically has limited scope to sway management or the majority and, as a result, their interests may at times be overlooked. If they need to safeguard their position, a minority member has several options, eg they may: Bring an unfair prejudice claim by petition Pursue a derivative claim Seek an order for the company to be wound up Issue a claim against a director in their personal capacity, rather than as a director, where justified This fundamentals note explores how a minority member can protect their stake by issuing an unfair prejudice petition. For further information, see Practice Notes: Unfair prejudice claim—what it is and when to use it, Unfair prejudice claim—the procedure and Unfair prejudice claims—key and illustrative decisions [ Archived]. For guidance on other routes and remedies open to a minority member, see...
This Practice Note provides an outline of the principal offences relating to the sale of alcohol to under‑age children under the Licensing Act 2003 ( LA 2003). For general information on alcohol licensing, see: Licensing of alcohol and entertainment—overview. It highlights the principal legal provisions governing such sales. The children and alcohol offences LA 2003 establishes a wide array of child‑related alcohol offences that may arise in practice. The most common are the following, set out below: sale or supply of alcohol to children permitting the sale or supply of alcohol to children persistently selling alcohol to children purchase of alcohol by or on behalf of children Note, however, that purchase of alcohol by or on behalf of children under LA 2003, s 149 is rarely prosecuted in practice. All offences under LA 2003 are summary‑only matters that can be tried only in the magistrates' court, with some exposing...
This Practice Note considers how to commence arbitration proceedings pursuant to the United Nations Commission on International Trade Law Arbitration Rules (the UNCITRAL Rules) This Practice Note explains how to commence arbitration under the United Nations Commission on International Trade Law Arbitration Rules (the UNCITRAL Rules). For an introduction to the UNCITRAL Rules, see Practice Note: UNCITRAL Rules—background and introduction. For guidance on responding to an UNCITRAL arbitration claim, see Practice Note: UNCITRAL Rules—responding to a Notice of Arbitration. When a dispute arises, it is crucial for the parties and their advisers to examine the dispute resolution clause in the applicable contract. Where arbitration is specified, they should confirm: any time limit (contractual or statutory) by which the arbitration must be initiated any pre-arbitration steps (particularly any ADR) that must be undertaken before commencing arbitration which...
What are unapproved share options? Share options give an individual the right to acquire shares once specific conditions are met—such as a period elapsing or a defined event occurring—provided the holder pays the fixed amount to buy those shares at that time. See Q& A: What is the difference between a share and a share option? The term unapproved option refers to any share option not granted under the statutory tax-advantaged arrangements—being a company share option plan ( CSOP), an enterprise management incentives ( EMI) scheme or a save as you earn scheme ( SAYE)—and originates from the time when these schemes typically needed HMRC’s formal approval before the associated statutory tax reliefs could apply. Although, since April 2014, HMRC approval is no longer required for a statutory tax-advantaged scheme, the expression continues to be used. Unapproved options can be granted under a...
The general rule As a broad principle, a company brings into account for corporation tax the profits and losses that arise on its derivative contracts by reference to the amounts of profit or loss shown in respect of those derivatives in the company’s relevant accounts, which are prepared in accordance with generally accepted accounting practice ( GAAP). Put another way, GAAP-compliant accounts provide the mechanism by which the presence, quantification and timing of taxable amounts linked to a company’s derivative contracts are determined for corporation tax purposes. This approach is commonly described as ‘tax following the accounts’. The legislative framework for taxing derivative contracts is set out in Part 7 of the Corporation Tax Act 2009 ( CTA 2009) ( CTA 2009, ss 570–710), and is considered further in Practice Note: Taxation of derivatives—the main rules. There are,...
Popular documents
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 ]...
Discover more from LexisNexis
