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Introduction to statutory interpretation The aim of statutory interpretation is to determine the legal meaning of a statute, that is, the sense that expresses the legislator’s intention. The clearest guide to that intention is the statutory wording itself, read in its context and with its overall purpose in mind, and its broader legislative setting. Courts should seek to fulfil the purpose of legislation by construing its language, so far as they can, in the manner that most effectively serves that purpose. Put differently, the courts’ default method is purposive, and every enactment is to be construed with that end in view. There is a starting presumption that the grammatical and ordinary sense of an enactment reflects the meaning intended by the legislator. Where an enactment reasonably bears only a single meaning, and no other interpretative tools or
This Practice Note addresses identifying a fiduciary, fiduciary duties and obligations, the no conflict rule, the no profit rule, a fiduciary's duty of confidence, and the remedies available for breach of fiduciary duty. Who is a fiduciary? There is no definitive catalogue of relationships that give rise to fiduciary obligations at common law in every situation universally. Certain relationships are inherently fiduciary, eg trustee and beneficiary, solicitor and client, principal and agent, business partner and co-partners, together with mortgagor and mortgagee. The obligations of some fiduciaries have been set out in statute; for instance, trustees owe a statutory duty of skill and care under section 1 of the Trustee Act 2000 (TrA 2000), and directors' relationships with their companies are addressed in the Companies Act 2006 too. For guidance on directors' fiduciary duties, see Practice Note: of directors for further detailed
Definition of ADR Alternative dispute resolution (ADR) is defined in the CPR Glossary as a collective label for methods of settling disputes other than through the usual trial process. Some courts adopt the term ‘negotiated dispute resolution’ (NDR) to describe resolution by alternative means; for ease, this Practice Note uses ADR. For guidance on how ADR is addressed in the various court guides, see Practice Note: ADR and NDR in the court guides. In essence, ADR is a means of resolving a dispute outside the court system. It typically involves a neutral third party who either helps the parties reach a negotiated outcome, or issues a determination of the dispute that is legally binding. A binding result can follow where the agreement to refer the dispute to ADR so provides. There are multiple forms of ADR processes. For an outline of the different types and their
In brief The British constitution is uncodified, meaning it does not spring from a single constitutional document or code. It draws on a wide range of written and unwritten sources. Alongside the principal written sources of law in England and Wales—legislation (which has also introduced international and human rights principles into our constitution) and the common law—the constitution also rests on two further unwritten bases within this system: the prerogative, and non-legal constitutional conventions. In addition, on one view the basic or prevailing principle of our constitution, Parliamentary sovereignty, is ultimately grounded in political fact rather than in law. Legislation Legislation is the foremost source of constitutional law. Acts of Parliament may set out detailed constitutional rules, or even pass authority to create them to ministers or to others. Under the doctrine of Parliamentary sovereignty, legislation is traditionally regarded as taking precedence over any other form or kind of
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This Practice Note’s table sets out and concisely outlines the key exemptions available under the Data Protection Act 1998 ( DPA 1998). It should be read alongside Practice Note: Exemptions under the DPA 1998. The primary exemptions are set out in Part IV and in Schedule 7 of the DPA 1998. Where data or processing falls within a Part IV ( Exemptions) provision, it is not regarded as personal data, or as processing of personal data, for the purposes of the data protection principles ( DPA 1998, Sch 1) and for Parts II ( Rights of data subjects) and III ( Notification). The Information Commissioner’s Office ( ICO) provides overarching guidance on applying the principal DPA 1998 exemptions, explaining how they operate and the circumstances in which they apply in practice. The ICO also offers targeted guidance on specific exemptions or...
Practice Note A data centre is a facility that accommodates computer and communications equipment. This Practice Note addresses the following key issues: Security Personal data Technology Service descriptions and service levels Business continuity Encryption The supplier Contracting issues Ongoing management Data centre service models Data centre services can be delivered through different approaches, summarised at a high level: co-location service — allows the customer to lease space in the data centre while the supplier provides the environment for the customer’s own servers. The supplier also supplies essential supporting services: safeguarding the data centre and the leased area, delivering power, and regulating humidity and temperature across the facility. The footprint may range from a single shelf in a rack, through a dedicated room or cage, to an entire floor and/or building. Space can be...
ARCHIVED : This Practice Note has been archived and is not maintained. STOP PRESS : This Practice Note is archived and no longer updated. As of 28 March 2023, the disclosable arrangements ( DAC 6) regime was superseded by the Mandatory Disclosure Rules ( MDR). The DAC 6 legislation and accompanying HMRC guidance have been withdrawn. As outlined here, the scope of the UK’s disclosure rules was materially narrowed from IP completion day (11 pm on 31 December 2020). The residual disclosure obligations were then wholly replaced on 28 March 2023 by new rules implementing the OECD MDR, as set out in The International Tax Enforcement ( Disclosable Arrangements) Regulations 2023, SI 2023/38 (the MDR regulations). Although the DAC 6 Regulations, SI 2020/25, were revoked with effect from 28 March 2023, they continue to apply to arrangements entered into before that date. An...
FORTHCOMING CHANGE: On 12 November 2025, the Cyber Security and Resilience ( Network and Information Systems) Bill ( CSRB) was laid before the House of Commons. The CSRB provides for amendments to the Network and Information Systems Regulations 2018 ( SI 2018/506), notably widening their scope to cover data centres, managed service providers and large load controllers, and allowing regulators to identify ‘critical suppliers’. It overhauls incident reporting by creating a two‑stage process—an initial alert within 24 hours followed by a comprehensive report within 72 hours—and enlarges the definition of reportable incidents to capture a wider set of security compromises. The Secretary of State is also granted powers to make regulations concerning the security and resilience of network and information systems, to set a statement of strategic priorities for regulatory authorities, and to publish a code of practice. In addition, the CSRB confers powers to issue...
ARCHIVED : This Practice Note has been archived and is not maintained. This Practice Note examines how Brexit has influenced UK cybersecurity, with particular emphasis on the network and information systems legislation. It addresses: a snapshot of UK cybersecurity regulation before the end of the implementation period the origins of Directive ( EU) 2016/1148, the Network and Information Systems Directive ( NIS Directive), and how it was implemented in the UK the broad consequences of Brexit for the UK’s application of the NIS Directive what the end of the transition period means for relevant digital service providers ( RDSPs) a summary of effects on qualified trust services under Regulation ( EU) 910/2014 (the e IDAS Regulation) the impact of the transition’s end on UK– EU cooperation on cybersecurity The prominence of cybersecurity has been underlined by recent high-profile incidents affecting companies and public services. These have involved a wide array of attack...
The UK ranks among the most internet-driven economies globally, with its online market worth billions of pounds annually. That scale also heightens exposure to risk. Cybercrime poses a tangible danger to people, companies, and both national and international security. Various organisations and programmes work to reduce that risk. This Practice Note sets out a table highlighting the most prominent of them. National Each year, hundreds of millions of pounds in public funding is directed at bolstering the UK’s cyber capability and countering cyber threats. The table below indicates how portions of that funding are applied: Who/what? Connect Inform Share Protect ( CISP) How? CISP, part of the National Cyber Security Centre ( NCSC), is a platform for UK cyber security professionals......
What is financial custody? Systems and services that safeguard debt securities form part of the core infrastructure that underpins an efficient, secure and liquid market for such instruments—see Practice Note: UK Debt securities—trading, settlement and custody. In practice, debt securities are commonly held through an elongated chain of intermediaries. The ultimate investor holds rights comparable to ownership, yet they do not fall squarely within English law’s concepts of legal or beneficial ownership. At each point along the chain, credit, operational and legal risks may emerge. The position of end investors depends upon a succession of legal arrangements between intermediaries and upon accurate record keeping by the computer systems operated and maintained by each of those intermediaries, matters over which the investor has no influence or control. UK regulation of custodial services concentrates on curbing credit, operational and legal risk by requiring...
Ordinarily, the statutory framework for company share option plans ( CSOPs) does not prescribe the timing or circumstances in which CSOP share options may, or might later, become exercisable, so a company retains discretion when drafting the exercise provisions of its scheme. Accordingly, employers may align the plan’s operation with their commercial objectives. The carve-outs to that general position are that CSOP legislation does stipulate that: the scheme must prevent a qualifying CSOP option from being exercised where the option holder holds a material interest in a relevant company where the scheme allows CSOP options to be exercised on the option holder’s death, the rules must expressly require that those CSOP share options are exercisable for a fixed 12-month period after death. This applies irrespective of any other exercise rule in the plan, other than on a company winding up (and includes any term...
Company share option plans ( CSOPs) CSOPs are discretionary share option arrangements that can be offered to all employees, though they are typically applied selectively. If the statutory conditions are met, advantageous tax treatment may follow. The CSOP regime is detailed and prescriptive, requiring compliance at both grant and exercise, including with respect to: the company that grants the options the employees who receive the options the shares placed under option This Practice Note concentrates on the employee conditions that must be satisfied to qualify for a CSOP grant. These are set out in the context of the income tax relief contained in sections 521–526 of the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003). For information on the other conditions, see the Practice Notes: CSOP—qualifying companies and qualifying shares CSOP valuations, including CSOP exercise price and CSOP...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime The Finance Act 2025 ( FA 2025), granted Royal Assent on 20 March 2025, enacts the removal of the remittance basis and introduces a residence-based system from 6 April 2025. This shift takes effect from 6 April 2025, fully supplanting the prior remittance basis entirely. FA 2025 also substitutes domicile as the principal determinant of liability to inheritance tax. Additional reforms include revising the rules for excluded property status, ending the protected settlements status for offshore trusts, and updating overseas workday relief. For further information on these measures, see: Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. FORTHCOMING CHANGE : On 27 April 2023, the former Conservative government launched a consultation (closing 22 June 2023) on altering the tax...
Background to the regulation of cryptoasset promotions in the UK Following the establishment of the Cryptoassets Taskforce ( CATF) in March 2018, by October 2018 the CATF had issued its final report. Chapter 4 considers the risks and potential advantages linked to cryptoassets. On financial promotions, the report observes that advertising, often directed at retail investors, is frequently neither fair nor clear and may mislead. Commonly, adverts: overstate the benefits; rarely flag volatility risks, the reality that consumers can both gain and lose their investment, and the absence of regulation; include cases where regulated firms market cryptoasset products without making clear that this aspect of their business is not regulated. After the report’s publication, the UK government began consulting on legislation to bring certain cryptoasset promotions within the Financial Services and Markets Act 2000 ( FSMA 2000), and therefore under the...
What does this Practice Note cover? This Practice Note outlines the key legal, regulatory and contractual considerations relevant to crypto derivatives in the UK, with particular emphasis on property treatment, collateralisation, standardisation through ISDA, and the UK regulatory framework. Its principal focus is on derivatives that reference native cryptoassets, such as Bitcoin and Ether. Traded on liquid, decentralised markets, these instruments display marked price volatility. These traits generate strong market incentives for trading and speculation, while also fuelling demand for hedging tools to manage price risk and facilitate price discovery. Together, these forces have driven the development of standardised derivatives markets built around these assets. What are crypto derivatives? Crypto derivatives are financial contracts whose value is derived from an underlying digital (or crypto) asset. In practice, most such products reference specific ‘cryptoassets’—for example, Bitcoin or Ether—though the same principles can extend to other digital...
Philanthropy is a foundational strand of the wealth planning of many ultra-high-net-worth individuals and their families ( UHNWIs). Approaches to advancing a person’s charitable ambitions range from straightforward cash gifts to creating and managing their own charitable organisation. Frequently, these efforts span several jurisdictions, supported by emerging payment tools, crowdfunding platforms and innovative transaction models. This Practice Note highlights some of the considerations for UK-connected UHNWIs undertaking cross-border charitable and philanthropic initiatives. UK as a centre for cross-border philanthropy The UK provides notable strengths as a home for charities working domestically and internationally. These include the UK’s tax environment and regulatory framework, alongside its longstanding tradition of multiculturalism. UK regulation of charities Charities in England and Wales operate under a well-developed combination of statutory and common-law principles, delivering both stability and the capacity to adapt to societal change. Central to this framework is an...
ARCHIVED: This Practice Note is archived and not maintained. It examines cross-border pension schemes (also referred to as ‘pan- European pension schemes’) as they operated in the UK prior to IP completion day. It covers why one might wish to establish such a scheme, the pre‑ IP completion day conditions they had to meet, the application of cross-border legislation to transfers between schemes, the tax treatment of European members’ contributions, how these arrangements functioned in practice, and relevant funding obligations. The Note also considers the revocation of the UK’s cross-border pension regime on IP completion day, the consequences for schemes that existed at the time, and alternatives to cross-border arrangements. This Practice Note is not maintained. Brexit revocation of the cross-border pension scheme regime As a consequence of Brexit, the UK’s cross-border pension scheme regime became obsolete at IP completion (11pm on 31 December 2020) and, from that...
The Criminal Finances Act 2017 ( CFA 2017) introduced a corporate offence of failing to prevent facilitation of tax evasion, in force from 30 September 2017. There are two versions, depending on whether the evaded tax is owed in the UK or abroad. Each offence has three essential stages; all must be met for criminal liability to arise. Only one defence applies where, when the facilitation occurred, either: your organisation had prevention procedures in place that it was reasonable, in all the circumstances, to expect; or it was not, in all the circumstances, reasonable for your organisation to have any prevention procedures in place For more on the offence and defence, see Practice Note: Failure to prevent facilitation of tax evasion—compliance issues. The foreign offence carries extra conditions, including ‘dual criminality’. See Practice Note: Failure to prevent facilitation of tax...
Why you need to manage this risk The Criminal Finances Act 2017 ( CFA 2017) gained Royal Assent on 27 April 2017. It created corporate offences for failing to prevent the facilitation of tax evasion. There is only one defence—at the point the tax evasion facilitation offence was committed: your organisation had prevention procedures in place that were reasonable to expect in the circumstances, or it was not reasonable, in the circumstances, for you to have any prevention procedures in place If you are familiar with the Bribery Act 2010’s failure to prevent offence, this will feel recognisable. You should ensure your organisation has prevention procedures that cover employees, agents and intermediaries, unless a risk assessment has determined such procedures are unnecessary. HMRC has issued guidance on the corporate offence, setting out six principles to shape your prevention...
ARCHIVED – This archived practice note sets out information on the criminal cartel offence as it stood before the Enterprise and Regulatory Reform Act 2014 came into force on 1 April 2014. It is no longer updated. The offence criminalises individuals who take part in cartel conduct in the UK. Previously, liability depended on the person having dishonestly entered into any of the following arrangements: fixing prices limiting output dividing markets or customers rigging bids The activity must relate to products or services in the UK and involve individuals at competing firms. The offence can be made out even where the scheme is never put into effect or is unsuccessful. The issue is whether the individual agreed to engage in cartel behaviour (for example, to fix prices) and did so dishonestly; no competition law assessment is required. A person...
This collates and monitors all publicly disclosed investigations conducted under the previous criminal cartel offence (section 188 of the Enterprise Act 2002) from 2008, as well as under the updated criminal cartel offence (reflecting the changes introduced by the Enterprise and Regulatory Reform Act 2013) which took effect on 1 April 2014. Ongoing investigations There are currently no CMA investigations under the criminal cartel offence that have been publicly announced. Completed investigations 2017 Case name/individual: Supply of precast concrete drainage products ( CE/9705/12) — Barry Kenneth Cooper Issues: Agreement to allocate supply, fix prices and apportion customers between 2006 and 2013; arrangements concern Stanton Bonna ( UK) Ltd, FP Mc Cann Ltd, CPM Group Ltd and Milton Pipes Ltd Developments:......
This tracker centred on social care and was created to monitor major developments, statutes, guidance, parliamentary briefing notes and other materials of interest connected to COVID-19 and social care, insofar as they mattered to local government solicitors. It served as a straightforward reference hub for pertinent content for practitioners operating within or alongside local authorities throughout the COVID-19 pandemic up to the so‑called ‘freedom day’, 18 July, which marked the end of most formal legal restrictions then in place at that time. For a navigation list of all archived local government COVID-19 trackers, see: Coronavirus ( COVID-19)—local government tracker up to 18 July 2021 [ Archived]. For current COVID-19 guidance, see Practice Note: Coronavirus ( COVID-19)—local government tracker—post July 2021. Primary legislation Development: Coronavirus Act 2020, s 15 (and Sch 12) When in force: Brought into force by provisions below Find out more: Impact of the...
ARCHIVED ARCHIVED: This Practice Note is archived and not maintained. It tracks domestic legislation introduced by the UK government in response to the coronavirus ( COVID-19) pandemic, and includes a Coronavirus SI database compiling details of pertinent draft and made secondary legislation laid before Parliament. Quick links Click the links below to go to the relevant section: Coronavirus legislation Coronavirus SI database Coronavirus Act 2020 Coronavirus Act 2020—commencement tracker Bill Tracker Coronavirus legislation In addition to the Coronavirus Act 2020 (see below), the government has used delegated powers to introduce and deliver further coronavirus measures through secondary legislation. The chief vehicle is statutory instruments ( SIs). These SIs are made under varied enabling powers for multiple purposes, for example to modify existing UK law and to implement new or revised domestic policy prompted by the outbreak, including in public health,...
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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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