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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 is not maintained. What is the CJRS? At the Spring Budget 2020, the government introduced a range of steps to support businesses through the coronavirus pandemic (eg suspending business rates). One such measure was the temporary ‘ Coronavirus Job Retention Scheme’ ( CJRS), which was generally available to UK employers with a PAYE payroll, subject to eligibility rules. The scheme started on 1 March 2020 and, following several extensions, remained in place until 30 September 2021. Its purpose was to help employers whose operations were badly hit by coronavirus and who might otherwise have needed to make redundancies. Staff included in the CJRS were referred to as ‘furloughed’. Under the CJRS, employers were able to claim for furloughed workers as follows: Up to 31 July 2020: 80% of an employee’s wages, capped at £2,500 per month, plus...
ARCHIVED: This archived Practice Note is not maintained and is provided purely for background. It reviews the extended Coronavirus Job Retention Scheme ( CJRS) that applied from 1 November 2020 to 30 April 2021, described here as the ‘extended CJRS’ or the ‘ CJRS extension’. For details on the extension from 1 May 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [ Archived]. Background to the extended CJRS 31 October 2020: HM Treasury announced a November 2020 extension of the CJRS and deferred the start of the Job Support Scheme. See: Furlough Scheme Extended and Further Economic Support announced; Employment aspects of the new coronavirus lockdown and the extension of the CJRS (2/11/20). 2 November 2020: Announcement that the extended CJRS would operate until 2 December 2020. Sources: HMRC Help and Support bulletin (3 November 2020 at...
ARCHIVED: This Practice Note has been archived and is not maintained. The nature of reform and recurrent trends Reform is simply a means to an end—altering Civil Service structures and processes so it works more effectively. The case for reform has remained as steady as the frequency of initiatives. Over the last 40 years, major reforms have addressed one or more of six themes: efficiency and performance size, structures, functions delivery and customers markets and new business models policy-making staffing, skills and capability Across those decades, some clear tendencies have emerged: reduced confidence in sweeping structural change, such as enlarging departments or shifting functions a much stronger emphasis on customers and citizens greater use of markets and privatisation—the UK is an international outlier in its reliance on the private sector and alternative business models fresh...
This Practice Note centres on the alpha scheme. What is the alpha scheme? The alpha scheme, forming part of the Civil Service Pension ( CSP) arrangements, took effect on 1 April 2015 as the reformed public service pension for civil servants. It is a career average revalued earnings ( CARE) scheme. From 1 April 2015 it was the public service pension for civil servants, replacing future PCSPS accrual. Before alpha was introduced, the Principle Civil Service Pension Scheme ( PCSPS) was the main pension for the civil service. The PCSPS comprises four sections: Classic, Premium, Classic Plus and Nuvos. The first three are final salary sections, while the fourth ( Nuvos) is a career‑average section. For further details on the PCSPS, see Practice Note: The legacy Principal Civil Service Pension Scheme ( PCSPS). When alpha was launched, the government acted to close the PCSPS to future...
Background Nuclear power has been generated for commercial purposes in the UK since the 1950s, arising from a strategic requirement to develop a nuclear deterrent. The UK presently operates 15 reactors; three no longer produce electricity — Hunterston B, Hinkley Point B and Dungeness B — and have entered defuelling, the final operational step before decommissioning begins (for further details on stations in service, see: Operational power stations). Nuclear energy currently supplies around 15% of the UK’s electricity. While most of the existing nuclear fleet is due to close by 2030, the government nonetheless intends to raise the output of nuclear power......
Regulatory oversight of the UK civil nuclear sector is divided among a number of authorities, mirroring the split between the baseline obligations that apply to all electricity producers and the extra responsibilities that stem from the distinctive nature of nuclear generation. In 2014, nuclear-specific oversight was markedly brought together through the establishment of the Office for Nuclear Regulation ( ONR), which replaced several predecessor bodies that had overseen different facets of the industry. Alongside these, other government entities, though without broad regulatory or supervisory remits, carry out targeted enabling and decision-making roles and therefore exert significant influence within the UK civil nuclear landscape. For details on the codes and industry organisations relevant to the nuclear field, and for a single compiled list of the principal bodies, see Practice Note: Industry Bodies and Codes— Nuclear Energy. What is the impact of Brexit on the UK civil...
What is the impact of Brexit on the UK Nuclear Sector? On 31 January 2020, the UK formally left the EU. From that date, a transition/implementation period began, during which the EU largely continued to treat the UK as if it were still a Member State for many purposes. Departure from the EU also entailed leaving the Euratom Community. At 11 pm ( GMT) on 31 December 2020, the transition came to an end. That moment, referred to in UK law as ‘ IP completion day’, brought key transitional measures to a close and saw significant changes take effect across the UK’s legal framework. Any changes relevant to this content are outlined below. On 24 December 2020, the UK government confirmed agreement of the EU– UK Trade and Co-operation Agreement ( TCA). This is supported by a series of related...
Practice Note This Practice Note has been archived and is no longer being updated. It summarises the former civil/regulatory framework that governed market abuse and insider dealing prior to the Market Abuse Regulation ( EU) 596/2014 taking effect on 3 July 2016. That framework applies to breaches and civil offences under the FSMA 2000 that took place before 3 July 2016. Insider dealing and market manipulation may amount to market abuse......
FORTHCOMING CHANGES : At Budget 2025, the government stated it will legislate through Finance Bill 2026 (also referred to as Finance ( No 2) Bill 2024–26) to introduce powers for HMRC to combat fraud by businesses operating within the CIS. Reflecting VAT provisions that restrict input tax recovery where a supplier knew, or ought to have known, that a supply was linked to fraudulent VAT evasion, the new CIS rules will include the following: enable the immediate removal of a business’s gross payment status make a business responsible for tax that has been lost permit a penalty of 30% of the lost tax to be levied on the business, its directors, and other connected persons where it can be shown that the business knew, or should have known, that it entered into a transaction connected with the fraudulent evasion of...
FORTHCOMING CHANGES : At Budget 2025, the government confirmed that it will legislate in Finance Bill 2026 (also known as Finance ( No 2) Bill 2024–26) to introduce new HMRC powers to combat fraud perpetrated by businesses operating within the CIS. Mirroring VAT rules that restrict input tax recovery where a supplier knew, or should have known, that a supply was connected to the fraudulent evasion of VAT, the forthcoming CIS provisions will: provide for the immediate cancellation of a business’s gross payment status make a business liable for tax that has been lost, and permit a penalty of 30% of the lost tax to be imposed on the business, its directors and other connected persons, where it can be demonstrated that the business knew or ought to have known that it had entered into a transaction linked to the...
This Practice Note concerns tort-related matters only where the damaging incident fell between 1 May 1996 and 11 January 2009. If the harmful event lies outside that period, an alternative applicable law regime governs. For further assistance, refer to Practice Note: Applicable law—a guide for dispute resolution practitioners. Part III of the Private International Law ( Miscellaneous Provisions) Act 1995 ( PIL( MP) A 1995) appears in PIL( MP) A 1995, ss 9–15B. It has UK-wide effect and addresses the selection of the governing law in tort. In Scotland, the corresponding concept to tort is delict in equivalent terminology and usage......
This Practice Note sets out the general eligibility criteria for Child Student applications for entry clearance and permission to stay. For guidance on the length and conditions linked to entry clearance and permission to stay in the Child Student route, see Practice Note: Child Student: duration and conditions of permission. Key resources at a glance Immigration Rules Immigration Rules, Introduction, para 6.2(b) ‘ Child Student’ Immigration Rules, Appendix Child Student Immigration Rules, Appendix Finance Home Office guidance Student and Child Student caseworker guidance Student Sponsor Guidance Financial evidence for Student and Child Student route applicants guidance ...
It should not be presumed that the fiscal treatment of charities is uniform across every tax regime. Broadly speaking, charities benefit from significant tax reliefs. Nevertheless, income tax and corporation tax do not generally mirror the rules for, say, VAT, so the fact that a charity is relieved from VAT does not guarantee it avoids income tax, and the converse can also apply. Essentially, the initial obstacle is to demonstrate to HMRC that the body is a charity; that is, it exists solely for charitable purposes. Subsequently, the income tax reliefs for charitable trusts are contained in Part 10 of the Income Tax Act 2007 ( ITA 2007), while corporation tax provisions for charitable companies are found in Part 11 of the Corporation Tax Act 2010 ( CTA 2010)......
There are several tax reliefs available for donations to charities... Gift Aid Gift Aid allows charities and community amateur sports clubs ( CASCs) to enhance cash gifts from UK taxpayers by reclaiming 25p for every £1 the donor contributes. A claim is permitted if the donor: has paid the same amount or more in Income Tax or Capital Gains Tax in that tax year completes a Gift Aid declaration authorising the organisation to claim However, Gift Aid is not available on donations: from limited companies made via Payroll Giving given as payment for goods or services, or because the charity or CASC purchased goods or services that began as loans which no longer need to be repaid where the donor receives a ‘benefit’ over a specified limit of shares made using charity cards or vouchers, for example...
This Practice Note explains the two chargeable gains tax reliefs relevant to dealings under a scheme of reconstruction. For a definition of ‘scheme of reconstruction’, refer to the Practice Note: Schemes of reconstruction defined......
Value shifting rules Value shifting rules are anti-avoidance measures. They resemble the regime for depreciatory transactions in that they address contrived movements of value out of assets arising from dealings between connected parties. Yet they have a broader reach in practice. They are engaged across a wider spectrum of situations. Compared with the depreciatory transaction rules, they: may bite even without a genuine disposal; a charge to tax arises at the point of the value‑shifting step because the asset is treated as disposed of; can turn losses into gains and augment gains recognised on a disposal (actual or deemed); and operate by reference to the asset itself, so there is no requirement to demonstrate any significant fall in the value of the asset‑holding company's shares for the rule to engage and apply. The two sets of rules should nonetheless be...
FORTHCOMING CHANGE relating to the reform of offshore anti-avoidance legislation: On 21 July 2025, HMRC released a summary of responses to its call for evidence on personal tax offshore anti-avoidance legislation, following a consultation that ran from 30 October 2024 to 19 February 2025. The call for evidence sought high-level input across a number of legislative areas, including the rules attributing gains to participators in non- UK companies. In publishing the outcome, the government notes it will consider how best to engage further with relevant experts to shape and advance additional consultation across this area as a whole, with an update to be provided at the Autumn Budget 2025. Any legislative changes arising from this consultation are not expected to apply before the 2027–28 tax year, at the earliest. For further details, see News Analysis: Legislation Day: Draft Finance Bill 2026— Private Client...
Date of disposal The moment an asset is regarded as disposed of determines the period in which any gain is chargeable to capital gains tax ( CGT), or when a loss can be set against other gains. This timing is particularly significant where CGT rates shift between tax years, or within a tax year, as happened in 2024–25. The disposal date also governs when any CGT is payable—usually by 31 January following the close of the tax year in which the disposal occurs. Different rules apply to disposals by non-residents and for UK residential property, as outlined below. How the disposal date is established depends on the form of disposal made. CGT is normally due by 31 January after the relevant tax year ends. Changes in CGT rates across tax years (or within 2024–25) make timing...
FORTHCOMING CHANGE relating to the tax treatment of carried interest: Following a summer 2024 call for evidence on how carried interest is taxed, the government used Autumn Budget 2024 to confirm plans for a revamped carried interest regime from 6 April 2026. This will be brought within the income tax system, with bespoke provisions to reflect the distinctive features of the reward. It will feature tailored measures recognising how such rewards operate in practice. A subsequent consultation explored fresh qualifying criteria for entry to the regime, and the government published its response in June 2025, following that exercise and the consultation process. On 21 July 2025, draft clauses setting out the new carried interest rules were released for inclusion in Finance Bill 2026. The regime will apply to carried interest that arises on or after 6 April 2026. Meanwhile, from 6 April 2025 the...
This Practice Note is archived and is no longer updated. STOP PRESS: Ending the non-dom regime and moving to a residence-based IHT system Finance Act 2025 ( FA 2025), granted Royal Assent on 20 March 2025, enacts the abolition of the remittance basis and substitutes a residence-based approach from 6 April 2025. FA 2025 likewise makes domicile no longer the primary determinant of exposure to inheritance tax. Further measures cover revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and alterations to overseas workday relief. For more on these developments, 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. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. This Practice Note addresses the specific capital loss election available to...
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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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