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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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ARCHIVED: This Practice Note is archived and no longer updated. It compiles closed legislative proposals, published judgments and concluded consultations from 2023–2024 that are not included in the current Trade marks tracker— UK as they are not from this year. To monitor active legislative proposals, relevant judgments, consultations, guidance and reports on trade marks, see Practice Note: Trade marks tracker— UK. For archived developments prior to 2024, see Practice Note: Trade marks tracker 2017–2022 [ Archived]. Legislation, consultations, guidance and reports For current legislation, see Practice Note: Trade marks tracker— UK— Legislation, consultations, guidance and reports. For archived trade mark legislation before 2024, see Practice Note: Trade marks tracker 2017–2022 [ Archived]— Legislation. For archived trade mark consultations before 2024, see Practice Note: Trade marks tracker 2017–2022 [ Archived]— Consultations. What’s happening? When? Find out more Trade Marks ( International Registration) ( Amendment) Order 2024, SI...
Applying to register a trade mark at the UK Intellectual Property Office ( IPO) This Practice Note sets out guidance on seeking registration of a trade mark at the UK Intellectual Property Office ( IPO) and the steps involved. It addresses matters such as carrying out searches before filing, the three‑phase application procedure, preparing and submitting the application, application fees payable, filing dates, claiming priority, classification of goods and services, the IPO’s search and examination, eligibility of the mark or sign, absolute and relative grounds for refusal, examiner’s objections, and publication of the application. It summarises the relevant provisions of the Trade Marks Act 1994 ( TMA 1994). Registration of a trade mark confers on the proprietor the exclusive right to prevent others from using that mark without permission. Anyone—individual or company—intending to use a name or brand for particular goods or services ought to apply to...
This Practice Note delivers strategic and practical guidance on running a trade mark portfolio that dovetails with a company’s wider business strategy, competitive intelligence and market assessment, acting as a platform for growth and expansion. For details on the principal considerations for registering and protecting UK trade marks, including the technical points to address when drafting the trade mark specification, see the following Practice Notes: Application to register a UK trade mark Opposing a UK trade mark application Trade mark registration—strategy This Practice Note centres on managing a trade mark portfolio. For advice on overseeing a broader portfolio that includes other IP rights, see Practice Note: How to manage an IP portfolio and How to manage an IP portfolio—checklist. Brexit At 11.00 pm on 31 December 2020 ( IP completion day), Regulation ( EU) 2017/1001 was revoked in the UK. As a result, the UK is no longer within the EU trade mark (...
From 1 January 2021, the United Kingdom ceased to benefit from free trade agreements it accessed through EU membership. The UK has set in motion an ambitious programme of trade negotiations to reproduce the arrangements it previously enjoyed via the EU and to advance its own trade aims. This tracker lists the trade deals the UK has negotiated that are now in force. Country Free Trade Agreement Albania — UK/ Albania Partnership, Trade and Cooperation Agreement Antigua and Barbuda — CARIFORUM- UK economic partnership agreement Australia — Australia- UK Free Trade Agreement Austria — UK- EU Trade and Cooperation Agreement Bahamas — CARIFORUM- UK economic partnership agreement Belgium — UK- EU Trade and Cooperation Agreement Botswana — SACUM- UK economic partnership agreement Canada — UK- Canada Trade Continuity Agreement Cameroon — UK- Cameroon Interim...
The UK’s rules on hybrid and other mismatches The UK’s rules on hybrid and other mismatches (described in this Practice Note as the hybrid rules) have been in effect since 1 January 2017 and are intended to neutralise tax mismatches arising from how a hybrid instrument or a hybrid entity is treated for tax purposes. Although the hybrid rules generally apply to cross-border dealings spanning two or more jurisdictions, they can also extend to arrangements that are entirely domestic within the UK. In particular, the hybrid rules address: deduction/non-inclusion mismatches ( D/ NI mismatches), ie where a payment under a hybrid mismatch arrangement is deductible in the payer jurisdiction for tax purposes but not included in the taxable income of the payee or a related party investor double deduction cases ( DD cases), ie where a payment under a hybrid mismatch arrangement gives rise to more than one tax...
ARCHIVED : The Tier 1 ( Investor) visa catered to high net worth individuals able to place a significant investment in the UK. This route closed without notice on 17 February 2022, so it is no longer open to new applicants. Those already granted leave under this route may continue to reside and work in the UK. The provision allowing individuals who have held a Tier 1 Investor visa within the last 12 months to apply for entry clearance in this category from overseas still applies. Extension applications must be submitted by 17 February 2026. Settlement applications must be made by 17 February 2028. For further details, see LNB News 17/02/2022 76. This Practice Note is preserved in archived format for historical interest. The applicable rules for this category are set out at paragraphs 245E–245EF of Part 6A of the...
ARCHIVED : The Tier 1 ( Investor) category ceased accepting initial applications, without notice, from 16:00 on 17 February 2022 under Statement of Changes in Immigration Rules CP 632. Those who already hold leave in this route can still extend their stay, including applying for entry clearance from outside the UK if they have held Tier 1 ( Investor) leave at any time in the 12 months before the date of application, and may apply for settlement. Extension applications, whether made in the UK or overseas, must be submitted by 17 February 2026. Applications for settlement must be lodged before 17 February 2028. For more details, see: LNB News 17/02/2022 76. This Practice Note has been kept in archived form for historical interest, and for those whose applications were pending when the category closed. It sets out the categories from which a person may apply for leave to...
ARCHIVED The Tier 1 ( Investor) category was closed to new applications, without notice, at 16:00 on 17 February 2022 via Statement of Changes in Immigration Rules CP 632. Individuals with existing leave under this route can still extend their permission, including seeking entry clearance from outside the UK if they have held Tier 1 ( Investor) leave during the 12 months before the application date, and may apply for settlement. Extension applications, whether made in the UK or overseas, must be filed by 17 February 2026. Settlement applications must be submitted before 17 February 2028. For further details, see: LNB News 17/02/2022 76. This Practice Note is kept in archived form for historical interest and for those with applications pending when the route was closed. Introduction The UK government actively promotes investment in the UK and introduced a visa route...
This Practice Note considers the eligibility criteria for indefinite leave to remain under the Tier 1 ( Investor) category. The Tier 1 ( Investor) category closed to fresh applications, without notice, from 16.00 on 17 February 2022 through Statement of Changes in Immigration Rules CP 632. Holders of existing leave on this route may still prolong their permission, including applying for entry clearance from outside the UK where they have held Tier 1 ( Investor) leave at any point in the 12-month period before the application date, and may pursue settlement. Requests to extend, whether made inside or outside the UK, must be filed by 17 February 2026. Applications for indefinite leave to remain must be submitted before 17 February 2028. Specific timings for each cohort are outlined below. In line with other...
This Practice Note considers the eligibility criteria for a person who has, or was last granted leave under the Tier 1 ( Investor) category when applying for an extension of leave. Initial applications to the Tier 1 ( Investor) route were halted without notice at 16.00 on 17 February 2022, via the Statement of Changes in Immigration Rules CP 632. People with current leave on this route may continue to prolong their stay, including seeking entry clearance from overseas where they have held Tier 1 ( Investor) leave within the 12 months before the application date, and can pursue settlement. Requests to extend, whether filed in the UK or from abroad, must be received by 17 February 2026. Applications for settlement must be lodged no later than 17 February 2028. Further guidance on timelines for each cohort appears below. As part of the...
The Creative Worker route The Creative Worker route allows individuals in the creative industries to perform or take up work in the UK on a temporary basis. To sponsor talent under this pathway, an organisation must hold a Temporary Worker sponsor licence that specifically covers the Creative Worker route. Sponsors may, on an annual basis, request the number of undefined Certificates of Sponsorship ( Co S) they expect to need, and they can also apply for further undefined Co S as necessary throughout the year. Creative artists, entertainers, and their entourage can be admitted initially for up to 12 months, with the possibility, in defined circumstances, of extending their permission up to a maximum total of 24 months. For matters relating to the applicant—such as financial, suitability and validity requirements, the period and conditions of permission, dependants, and other relevant...
Temporary non-residence—statutory anti-avoidance rule The statutory test for non-residence contains a general anti-avoidance provision intended to remove tax advantages that could otherwise be secured if an individual is non- UK resident only for a short spell. This rule is set out in paragraphs 109–144 of Schedule 45 to the Finance Act 2013 ( FA 2013). As the statutory test applies separately to each tax year, it is feasible for someone to be non- UK resident for one, or a small number, of tax years even though they are UK resident both beforehand and afterwards. The rule aims to stop individuals engineering a brief period of non- UK residence and, in that window, realising sizeable income or gains that would not be taxed in the UK because of their residence status. It therefore targets sources where the emigrating individual can control the timing of receipts, and income and gains that...
Tax elected fund ( TEF) A ‘tax elected fund’ ( TEF) is an authorised investment fund ( AIF) that has obtained TEF status by applying successfully to HMRC. Mirroring the PAIF framework (available to certain AIFs that hold property), a dedicated set of tax rules for TEFs aims to shift the incidence of taxation from the fund vehicle to the investor in practice. Consequently, TEF investors are taxed as if they had owned the underlying assets outright themselves. Apart from particular provisions found in the TEF rules, TEFs otherwise remain subject to the tax treatment that generally applies to AIFs in general terms. Brought in during 2009, the TEF regime sought to enhance the tax efficiency of funds investing in a mixed portfolio of assets—this is achieved as the TEF structure allows different categories of income to be streamed to investors in effect. The TEF...
New starter guide This new starter guide introduces the technology, media and telecoms ( TMT) practice area and the kinds of transactions lawyers in this field routinely handle. It is aimed at trainee solicitors and anyone unfamiliar with any of the topics within TMT. What technology lawyers do What media lawyers do What telecoms lawyers do Key TMT topics Q& As Further reading materials Essential external links for TMT lawyers Key resources tab This guide helps you make the most of Lexis Nexis® TMT materials by showing how to locate them, sign up for email alerts, access Q& As and send a query to the Lexis Ask team. If a point is not covered here, use the Topics tab on the TMT homepage, or the Topics dropdown on any page, to explore further practice area...
This Practice Note was first created in collaboration with Tolley. When a person dies, their estate is responsible for income tax on income arising from 6 April before death up to the date of death. There is also liability to capital gains tax ( CGT) on any gain from disposals by the deceased of their property in that period, ie in the tax year in which they died up to the date of death. The deceased’s personal representatives ( PRs) will often need to liaise with HMRC to finalise the deceased’s tax affairs, both for the year in which death occurred and the previous tax year if a self‑assessment return was due and had not yet been submitted. This Practice Note sets out how to quantify the income and calculate the tax due on any income or gains in the tax year up to the date of...
This Practice Note outlines the principal practical applications of unauthorised unit trusts ( UUTs) and highlights recurring tax considerations in those settings. Unit trusts chiefly operate as investment fund vehicles. As set out in Practice Note: Taxation of unauthorised unit trusts, a UUT is a unit trust that has not been approved by the Financial Conduct Authority under the Financial Services and Markets Act 2000 ( FSMA 2000). UUTs are most frequently deployed as property fund vehicles, though they can also serve as trading funds and as ‘pension fund pooling schemes’. This Practice Note covers: the use of UUTs as property fund vehicles UUTs contrasted with other non- or lightly regulated property fund vehicles the use of UUTs as trading funds, and a short overview of UUTs as pension fund pooling schemes For the tax position of UUTs and their...
This Practice Note outlines key aspects of the taxation of investment income that apply specifically to discretionary trusts and interest in possession trusts. Interest Since 6 April 2016, interest is generally paid gross, without tax deducted at source. Trustees do not benefit from the savings allowance created by section 4 of the Finance Act 2016, which allows individuals to receive up to £1,000 of gross interest taxed at the nil rate. Accordingly, after the end of deduction at source, trustees may need to file a tax return to settle liabilities arising on very small amounts of interest. HMRC acknowledged the added administrative and financial burden. As a temporary measure, initially for 2016–2017 only, HMRC confirmed that trustees need not declare or pay tax on interest where savings interest is the sole income and the liability is under £100. This easement was extended to later tax years and...
This Practice Note explains the UK tax position for investors in a standard UK private equity fund in relation to their share of the fund’s profits. Summary of tax treatment A key reason limited partnerships are the preferred vehicle for private equity funds is their tax transparency. English and Scottish limited partnerships are transparent for income tax, capital gains tax ( CGT) and corporation tax. This look-through approach allows investors, as limited partners, to pool capital without creating an additional layer of tax. Accordingly, income and capital gains (and, where relevant, losses) arising within the fund are treated as accruing to the partners as though they held the underlying investments themselves. This is significant because, as with any collective investment vehicle, the objective is for an investor’s post-tax return to mirror, as closely as possible, the after-tax outcome they would have achieved by investing directly in the...
Stop Press Section 49 and Schedule 7 of the Finance Act 2026 update the UK’s domestic rules on UK permanent establishments of non‑ UK companies, applying for accounting periods (for corporation tax) and tax years (for income tax) that begin on or after 1 January 2026. The provisions refine what counts as a UK permanent establishment and the framework for attributing profits to such an establishment so that, in both respects, they more closely reflect the OECD Model Tax Convention. They also revise how the investment manager exemption applies. For further detail, see News Analysis: Budget 2025— Tax analysis — International. A company that is not UK‑resident but trades in the UK through a permanent establishment ( PE) will be within the charge to corporation tax on the profits referable to its UK activities. This Practice Note explains the method by which the PE’s...
Introduction This Practice Note considers the taxation of benefits paid from a pension scheme on the death of a member. The outcome chiefly depends on whether the person belonged to a defined benefit (final salary) scheme or a defined contribution arrangement, such as a SIPP or a personal pension plan. It also turns on whether the scheme member: dies before taking retirement benefits; or dies while receiving retirement benefits, whether as a secured pension, a life annuity or income drawdown, and, in either situation, the age at death (that is, death before age 75 or death on or after age 75). Defined benefit ( DB) schemes When a member of a defined benefit ( DB) scheme dies, the benefits due will vary according to whether death occurs before or after retirement. Death before drawing benefits On death prior to retirement, any lump sum...
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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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