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
FORTHCOMING CHANGES : At Budget 2025, the government confirmed it will legislate through Finance Bill 2026 (also known as Finance ( No 2) Bill 2024–26) to introduce new powers for HMRC aimed at tackling fraud by businesses operating within the CIS. Reflecting VAT rules that restrict input tax recovery where a supplier knew or should have known a supply was linked to the fraudulent evasion of VAT, the forthcoming CIS rules will: permit the immediate removal of a business’s gross payment status make a business accountable for tax that has been lost, and allow a penalty of 30% of the lost tax to be charged to the business, its directors, and other connected persons where it can be demonstrated that the business knew or should have known it entered into a transaction connected with the fraudulent evasion of tax In...
Depending on the facts, a sum paid or a benefit given on the termination of an office or employment can be taxed in full, taxed in part, or, in limited cases, be wholly exempt. For a summary of the potential tax treatments of termination payments, see Practice Note: Termination payments and tax. The starting point for any termination sum is to consider whether it is chargeable, on basic principles, as earnings from, or an emolument of, an office or employment under section 62 of the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003) or instead falls within other provisions of ITEPA 2003 that deem specified categories of termination payments to be earnings. For instance, since 6 April 2018, ITEPA 2003, s 402B has treated non-contractual payments in lieu of notice ( PILONs) as earnings for tax purposes under UK law......
Contents of training materials These training resources comprise slides and speaker notes designed to introduce trainees, junior lawyers, lawyers from other practice areas, or clients to the basics of when planning permission is needed in practice. They address: definition of 'development' operational development, including demolition, alteration and rebuilding material change of use what does not constitute development lawful development certificates permission in principle They......
E& W Brussels I (recast)—when is a court seised? (art 32) [ Archived] ARCHIVED: This Practice Note is archived and is no longer maintained. It examines the point at which a court becomes seised of proceedings under Article 32 of Regulation ( EU) 1215/2012, Brussels I (recast). Identifying the court first seised is fundamental to the operation of Articles 29–31 of Regulation ( EU) 1215/2012, Brussels I (recast), which address the prevention and regulation of concurrent proceedings. For details of the equivalent provisions in Regulation ( EC) 44/2001, Brussels I, see Practice Note: Brussels I—when is a court seised? (art 30) [ Archived]. Impact of UK’s departure from the EU Following exit day (ie 31 January 2020), the UK became a third state for the purposes of Regulation ( EU) 1215/2012, Brussels I (recast). Under the transitional arrangements in the Withdrawal Agreement between the UK and the EU, the UK...
This Practice Note provides a brief overview of the law of special educational needs ( SEN) in Wales. It summarises the framework under the Additional Learning Needs and Education Tribunal ( Wales) Act 2018 concerning additional learning needs ( ALN), together with the transitional arrangements brought about by this reform. For coverage of SEN in England, see Practice Note: Special educational needs in England under the Children and Families Act 2014. ALNET( W) A 2018, partially in force (with certain provisions in force from 1 September 2025), applies to the following pupils: children with newly recognised ALN; children who are detained; children in Nursery Years 1 or 2, or Years 1, 3, 5, 7 or 10, already receiving additional learning provision ( ALP) through school action or school action plus; children attending a maintained school or Pupil Referral Unit who are looked...
Planning policy The main source of planning policy is Planning Policy Wales ( PPW), with further guidance in Technical Advice Notes ( TANs), circulars, and planning circular letters issued for clarification. TANs encompass Mineral Technical Advice Notes ( MTANs), and the circulars cover pertinent material from the pre‑devolution Welsh Office alongside newer Welsh government publications. PPW outlines the Welsh government’s land‑use planning policies and, taken with the sources above, forms the national planning policy framework for Wales. Minerals policy is addressed in PPW Chapter 5 and in the MTANs. PPW’s core principles are implemented nationally, regionally and locally through the National Development Framework ( NDF), strategic development plans, and local development plans. Collectively, these documents constitute the statutory ‘development plan’ for an area. As noted in PPW, Place Plans are optional, non‑statutory documents that a local community may prepare (see below). Although PPW is not...
FORTHCOMING CHANGE: Agricultural Minimum Wage rates are ordinarily reviewed each year by the Agricultural Advisory Panel for Wales (the Panel). As the recruitment of a new Chair is still underway, the Panel has not been able to finalise an Agricultural Wages Order for 2026. Accordingly, from 1 April 2026 the rates set out in the Agricultural Wages ( Wales) Order 2025, SI 2025/293, will continue to apply, except where superseded by changes to the National Minimum Wage ( NMW) or National Living Wage ( NLW). This Practice Note will be updated to reflect any amendments introduced by the Agricultural Wages Order for 2026 once it is made. FORTHCOMING CHANGE: Relevant provisions (not yet in force) of the Tertiary Education and Research ( Wales) Act 2022 will create a new scheme of apprenticeships in Wales, replacing the current regime under Chapter 1 of the...
Background Following the Grenfell Tower disaster, the Welsh Government created the Building Safety Programme to tackle life‑critical fire safety risks in residential and mixed‑use buildings across Wales. The Programme aims to pinpoint affected buildings, support the investigation and remediation of fire safety faults, and help make sure leaseholders are also shielded from paying for essential remedial works. As the Programme was developed, the Welsh Government found that a number of residential and mixed‑use buildings in Wales standing at least 11 metres or higher had fire safety defects and that, under the law at the time, leaseholders would normally have been liable for the cost of putting matters right. In turn, Welsh Ministers allocated dedicated funding via the Welsh Building Safety Fund to cover technical survey activity and certain specified remediation works for such buildings. On 19 July 2022, the Welsh...
Background to the Future Generations Act First tabled in 2012, the Bill that ultimately became the Well-being of Future Generations ( Wales) Act 2015 ( WFG( W) 2015) initially bore the title ‘ Sustainable Development Bill’, a name that hinted at its wide purpose. The First Minister later rebranded it the ‘ Future Generations Bill’ to signal a shift in focus that brought the social and economic strands of sustainable development to the fore. Environmental groups argued that this change of name indicated a step back from the environmental sustainability aims highlighted during the early consultations. Welsh Government’s focus on sustainable development predates this legislation. Under section 79 of the Government of Wales Act 2006, Welsh Ministers are required to set out a scheme explaining how, in carrying out their functions, they will promote sustainable development. The Welsh Government’s scheme, ‘ One Wales: One...
Within this Practice Note, an incapacitated individual is termed the ‘adult’. For the statutory basis for guardianships, see Practice Note: Adults with Incapacity ( Scotland) Act 2000. For details on applying to appoint a guardian, refer to Practice Notes: Guardianship applications in Scotland—pre-application matters and Guardianship applications in Scotland—court process. General principles Anyone appointed under the Adults with Incapacity ( Scotland) Act 2000 ( AI( S) A 2000) must carry out the office in accordance with the s 1 principles, which can be summarised as: the appointment should confer a benefit on the adult any intervention should be the least restrictive of the adult’s freedom the adult’s wishes, past and present, must be considered so far as reasonable, the views of other relevant parties should be taken into account the adult should be encouraged to use their abilities wherever possible These operate as the guiding principles....
The Waste Electrical and Electronic Equipment Regulations 2013 ( SI 2013/3113) transposed Directive 2012/19/ EU (the recast WEEE Directive) and revoked and replaced the Waste Electrical and Electronic Equipment Regulations 2006 ( SI 2006/3289). The Packaging Waste Regulations ( SI 2007/871 and SI 2015/1640) and the End of Life Vehicles Regulations ( SI 2005/263 and SI 2003/2635) are grounded in the principle of ‘extended producer responsibility’. This principle requires producers to take responsibility for the environmental impacts of their products, particularly at end-of-life when they become waste. The recast WEEE Directive, and the earlier Directive 2002/96/ EC ( WEEE Directive 2002), are likewise founded on this approach. See Practice Note: Waste electrical and electronic equipment ( WEEE) Directive—snapshot for more information. For information on extended producer responsibility in relation to packaging waste, see Practice Note: Packaging waste— extended producer...
The Waste Electrical and Electronic Equipment Regulations 2013, SI 2013/3113 ( WEEE 2013) In England and Wales, the management of Waste Electrical and Electronic Equipment ( WEEE) is governed by the Waste Electrical and Electronic Equipment Regulations 2013 ( WEEE 2013), SI 2013/3113. These regulations revoked and superseded the Waste Electrical and Electronic Equipment Regulations 2006, SI 2006/3289 ( WEEE 2006). The 2013 Regulations are founded on the concept of extended producer responsibility, under which producers are accountable for the environmental consequences of their products, particularly when items reach the end of their life and become waste. For further detail on producer responsibility and extended producer responsibility, consult the Practice Notes: WEEE—producer obligations and Packaging waste—extended producer responsibility regime......
Waste Electrical and Electronic Equipment Regulations 2013, SI 2013/3113 Waste Electrical and Electronic Equipment Regulations 2013, SI 2013/3113 ( WEEE 2013), as amended, implemented Directive 2012/19/ EU, the recast WEEE Directive, and repealed and replaced the Waste Electrical and Electronic Equipment Regulations 2006, SI 2006/3289 ( WEEE 2006). The recast WEEE Directive, and before it Directive 2002/96/ EC, the 2002 WEEE Directive, are founded on the principle of ‘extended producer responsibility’. This obliges producers to accept responsibility for the environmental effects of their products, particularly at the end of their life when those products become waste. The primary purpose of the recast WEEE Directive, and therefore domestic WEEE rules, is to go on minimising the environmental impact of electrical and electronic equipment ( EEE) by promoting the reuse, recycling and recovery of waste EEE ( WEEE) by: raising the quantity of WEEE that is...
Waste Electrical and Electronic Equipment Regulations 2013 ( SI 2013/3113), as amended, implement Directive 2012/19/ EU (recast WEEE Directive) and replace the Waste Electrical and Electronic Equipment Regulations 2006 ( SI 2006/3289). Rooted in the principle of ‘extended producer responsibility’, they place obligations on producers to manage the environmental impacts of their products, particularly at the ‘end of their life’ when they become waste. Producer compliance schemes Under WEEE 2013, reg 14, any producer placing five tonnes or more of EEE on the UK market in a year must join a Producer Compliance Scheme ( PCS). A PCS supports compliance and arranges for collected WEEE to be sent to an Approved Authorised Treatment Facility ( AATF) or an Approved Exporter ( AE) for treatment in the UK or overseas. For further details on producers’ duties, see Practice Note: WEEE—producer...
The Waste Electrical and Electronic Equipment Regulations 2013, SI 2013/3113 In England and Wales, waste electrical and electronic equipment ( WEEE) is controlled under the Waste Electrical and Electronic Equipment Regulations 2013 (as amended), SI 2013/3113. Rooted in the principle of producer responsibility, the framework places duties on producers to address the environmental impacts of their products, with a particular focus on end‑of‑life when items become waste. The Environment Act 2021 created powers to deliver extended producer responsibility, making producers financially accountable for the full lifecycle costs of collecting, managing and recycling their waste. Modulated fees are used to drive product designs that are more readily recyclable. EPR for packaging waste is already in place across England and Wales, while EPR for WEEE is currently being introduced. The Waste Electrical and Electronic Equipment ( Amendment, etc) Regulations 2025 have brought in...
The Weeds Act 1959 ( WA 1959) governs injurious weeds. It has effect in England, Wales and Scotland (as amended) but not in Northern Ireland. This Practice Note relates only to England and Wales. What are injurious weeds? Injurious weeds are those specified in the WA 1959: Common ragwort ( Senecio jacobaea) Broad-leaved dock ( Rumex obtusifolius) Curled dock ( Rumex crispus) Creeping or field thistle ( Cirsium arvense) Spear thistle ( Cirsium vulgare) Each is native or long-naturalised and occurs widely across the UK. The minister may, via regulations, designate additional injurious weeds within the scope of the WA 1959. Defra provides guidance on identifying the injurious weeds listed in the WA 1959. The WA 1959 regime is distinct from the framework controlling invasive non-native species. Those weeds are native or well-established and are controlled purely to prevent agricultural harm. By contrast, invasive...
This Practice Note explores the key legal and commercial considerations when bringing in a third party to create a new website. Websites range from straightforward plain‑text HTML pages to sophisticated internet applications, social networking services and business platforms. Modern users expect sites to be advanced, interactive, functional and responsive—requirements that designers and developers must embed in both planning and build phases. Agencies typically provide teams of developers and designers to manage projects end to end. However, it is also common for these specialists to work independently on a freelance basis—either outsourced by agencies or contracted directly by customers. Consequently, a customer may not deal with one agency but with several developers/designers separately at different stages of a development project. In all cases, it is vital to appreciate the role and purpose of each specialist discipline throughout the development process, including the nature of the work each...
This Practice Note sets out the regulatory obligations for websites that apply specifically to the legal profession, notably firms supervised by the SRA. It also summarises essential privacy considerations under the UK General Data Protection Regulation ( UK GDPR). For broader website regulatory obligations, see Practice Note: Websites—compliance requirements, which offers guidance on the principal legal and compliance issues a website operator should assess, including: the site’s nature and functions mandatory disclosure information consumer protection privacy and data protection cookies accessibility cybersecurity platform-to-business online payments advertising, promotions and direct marketing competition law taxation responsibility for third-party content online safety and suitability intellectual property and copyright compliance geographical and territorial factors SRA requirements The principal obligations are contained in the SRA Transparency Rules. Pricing...
Scope of this Practice Note This Practice Note sets out the core ideas behind Web 3.0, digital assets and cryptoassets. Regulators, tax authorities and commentators use a variety of labels—cryptoassets, digital currencies, virtual currencies, cryptocurrencies, and crypto/digital tokens—and it is often uncertain whether these are used as interchangeable terms or with distinct meanings. For the purposes of this Practice Note, ‘cryptoasset’ is adopted as a broad term covering cryptocurrencies, virtual currencies, virtual assets and digital tokens. As outlined in the section What are digital assets and cryptoassets? below, although all cryptocurrencies are cryptoassets and all cryptoassets are digital assets, some digital assets are not cryptoassets, and some cryptoassets are not cryptocurrencies. This Practice Note primarily concentrates on ‘cryptoassets’ rather than the wider category of ‘digital assets’, because targeted regulatory measures in the digital arena have, so far, largely focused on...
What does this Practice Note cover? This Practice Note sets out what weather derivatives are, their aims and uses, and the regulatory framework that applies to them. For guidance on sustainability and environmental, social and governance ( ESG) derivatives more generally, see Practice Note: ESG derivatives. It also covers typical purposes, applications, and the rules shaping use too. What are weather derivatives? The weather risk market exists to help participants manage the negative financial effects of weather via risk transfer contracts linked to meteorological variables (chiefly temperature, rain, snow, wind and sunshine). Approaches to weather-driven financial exposure usually fall into two main categories: catastrophe insurance or weather derivatives. Catastrophe insurance suits infrequent risks with potentially large consequences, such as extreme drought or flooding, whereas weather derivatives are better aligned to high frequency/low impact situations, for example an unseasonably cool August or a...
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 ]...