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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 ‘how to’ guide explains how social landlords can serve a notice under section 8 of the Housing Act 1988 ( HA 1988) to recover possession of a dwelling in England let on an Assured tenancy ( AT) or an Assured Shorthold Tenancy ( AST). Social landlords—being private registered providers of social housing—are not yet affected by the reforms brought in by the Renters’ Rights Act 2025 ( RRA 2025). It sets out the required form and service of the notice, the grounds for possession, and the practical actions to take once a notice has been issued. For guidance on serving notice to determine an AST under HA 1988, s 21 see Practice Notes: Social sector tenancies—how to serve a section 21 notice, Quick guide to terminating Assured and Assured Shorthold Tenancies and Assured and assured shorthold...
This guide is chiefly for trainees, newly qualified lawyers and anyone unfamiliar with pensions law. A key area is the legislation on section 75 debts (also referred to as employer debts or statutory debts), which is found mainly in: sections 75–75A of the Pensions Act 1995; and supporting regulations, in particular the Occupational Pension Schemes ( Employer Debt) Regulations 2005, SI 2005/678 (the Employer Debt Regulations) The employer debt regime primarily concerns employers participating in defined benefit ( DB) occupational pension schemes. In very limited cases it can extend to defined contribution ( DC) schemes, although those scenarios are not covered in this note. Broadly, the rules allow a non‑priority liability to arise, owed by an employer (or multiple employers) to an underfunded DB scheme, when a ‘section 75 triggering event’ occurs. Triggering events There are three triggering events: when an employer participating in a DB scheme...
Section 75A of the Pensions Act 1995 ( PA 1995), alongside the Occupational Pension Scheme ( Employer Debt) Regulations 2005, SI 2005/678, and their revoked predecessors, prescribe how the section 75 debt framework operates for multi-employer occupational pension schemes. This Practice Note examines the legal questions around identifying a former employer for the purposes of the section 75 regime. Why is the former employer regime relevant? Any company that participates, or has previously participated, in a defined benefit scheme must understand its liabilities to that scheme. This is especially critical during a corporate reorganisation or deal, where the steps taken may alter the company’s obligations to the scheme. The Pensions Regulator’s December 2013 statement requires schemes to pinpoint their statutory employers and record them on the scheme return. For these purposes, a statutory employer includes any employer meeting specified criteria, such as being liable for a...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES IN ENGLAND AND WALES THAT ARE SUBJECT TO THE EMPLOYER DEBT REQUIREMENTS ARCHIVED: This archived Practice Note reviews the employer debt/section 75 debt regimes that applied before 6 April 2008, including the Occupational Pension Schemes ( Employer Debt) Regulations 2005, the Occupational Pension Schemes ( Deficiency on Winding Up etc) Regulations 1996, the Occupational Pension Schemes ( Deficiency on Winding Up etc) Regulations 1994 and the Occupational Pension Schemes ( Deficiency on Winding Up etc) Regulations 1992. It is not maintained. For up-to-date information on the current employer debt regime, see Practice Note: When is a section 75 debt triggered? The Occupational Pension Schemes ( Employer Debt) Regulations 2005, SI 2005/678 (the 2005 Employer Debt Regulations) set out how an ‘employer debt’ under section 75 of the Pensions Act 1995 ( PA 1995) (or section 75A for...
Section 49 of the Law of Property Act 1925 This Practice Note outlines the procedure under section 49(1) of the Law of Property Act 1925 ( LPA 1925). It enables a buyer or seller of any interest in land (or their representatives), during the period between exchange and completion, to make a summary application to the court in relation to: any requisitions or objections any claim to compensation, or any other issue arising from or connected with the contract (other than a matter affecting the contract’s existence or validity) The provision applies to contracts for the sale or exchange of any interest in land. The court may make whatever order appears just, including directions on the costs of and incidental to the application. The court has no power to award damages. For guidance on the court’s discretion to order repayment of a...
The power to disapply the primary limitation period Where personal injury claims fall within section 11 of the Limitation Act 1980 ( LA 1980), the court retains a discretion to set aside the primary limitation period even if the claim is out of time (that is, to permit proceedings to continue although more than three years passed before issue). This power covers all personal injury actions founded on negligence, nuisance or breach of duty. It likewise extends to claims about defective products brought under the Consumer Protection Act 1987; however, those claims are subject to a separate ten-year long-stop that cannot be displaced. In an appropriate case, the court may disapply limitation and allow a case to proceed where it would be equitable to do so. The equitable test In deciding whether it is in fact equitable (fair) to let an action go ahead, the court must, under LA...
ground of opposition (a) A landlord may resist the grant of a new lease under section 30(1) of the Landlord and Tenant Act 1954 by relying on ground (a). That ground applies where, under the current tenancy, the tenant carries obligations concerning the repair and maintenance of the holding, and, given the holding’s condition resulting from the tenant’s failure to comply, a further tenancy ought not to be granted. the tenant has duties (whether express, implied or statutory) to maintain and repair the holding; and the holding is in disrepair because those duties have been breached The disrepair must stem from the tenant’s breach of its obligations under the lease, and it must be substantial. In other words, it is not easily remedied and has a significant impact on the landlord’s reversion. The court will assess the position across the term, up to the date of the...
This Practice Note examines the actions required when giving a landlord’s notice under section 25 of the Landlord and Tenant Act 1954 ( LTA 1954) to a tenant in order to end a business tenancy. It addresses whether the occupier benefits from security of tenure under the LTA 1954, identifies the competent landlord, explains the timing for service of a section 25 notice, and sets out what the notice must contain and how it should be framed. It also outlines key practical matters to address promptly once service has taken place. For fuller guidance on ending LTA 1954 tenancies and on lease renewal and termination proceedings, see Practice Notes: LTA 1954 business lease renewal—termination and LTA 1954 business lease renewal—proceedings. Does the tenant have security of tenure under LTA 1954? As an initial step, confirm: whether the tenant meets the criteria in LTA 1954, s 23 and holds a...
The offence of unlawful wounding or inflicting grievous bodily harm The offence of unlawful wounding or inflicting grievous bodily harm ( GBH), contrary to section 20 of the Offences Against the Person Act 1861 ( OATPA 1861), can be heard in either the magistrates’ court or the Crown Court. The magistrates’ court will decline jurisdiction where it considers its sentencing powers inadequate. To assess the likelihood of the magistrates’ court accepting or refusing jurisdiction, practitioners may consult the relevant sentencing guidance; see the Sentencing Council guidelines for unlawful wounding or inflicting grievous bodily harm referenced below... Elements of the offence of unlawful wounding of inflicting grievous bodily harm Under the OATPA 1861, the prosecution must demonstrate that the accused: wounded, or inflicted GBH, and did so maliciously and...
Practice Note This Practice Note offers local authorities best practice guidance for accommodating children by voluntary agreement under section 20 of the Children Act 1989 ( Ch A 1989). It sets out the essentials of a section 20 arrangement and underscores the particular need to prevent drift and delay when making decisions about a child’s long‑term care. It further examines whether claims for damages under the Human Rights Act 1998 ( HRA 1998), founded on an alleged breach of Article 8 of the European Convention on Human Rights ( ECHR), are capable of being sustained. The information provided in this Practice Note concerns the current law in England. The Welsh framework in this field is contained in the Social Services and Well‑being ( Wales) Act 2014 and related statutory instruments. For further detailed reading on the Welsh position, see Practice Note: Local...
Applicable families This Practice Note addresses circumstances in which a family with at least one child under 18 is in the UK without current leave to remain ( LTR) (that is, a person within paragraph 7 of Schedule 3 to the Nationality, Immigration and Asylum Act 2002 ( NIAA 2002) who is in breach of immigration law and has not made an asylum/protection claim as defined by NIAA 2002, s 82(2) (as amended)). The case of R (on the application of EAT) v Newham London Borough Council examined how a local authority ( LA) should approach section 122(5)(b) of the Immigration and Asylum Act 1999, and whether there were reasonable grounds to believe a person had lodged an asylum claim that would prevent the LA from offering support. The court determined that the assessment must centre on the pertinent application and whether such a claim has been...
This Practice Note is about the tax implications of liquidation demergers, also known as section 110 demergers, after section 110 of the Insolvency Act 1986 This Practice Note examines the tax consequences of liquidation demergers, sometimes referred to as section 110 demergers, taking its label from section 110 of the Insolvency Act 1986. For context on the reasons a company may undertake a demerger, and an overview of alternative structures, see Practice Notes: Demergers—an introduction to the tax issues and Demergers—an introduction for corporate lawyers. Detailed Practice Notes cover the tax aspects of the principal demerger routes: statutory (or dividend) demergers, which can be direct or indirect—see Practice Note: Statutory demergers capital reduction demergers—see Practice Note: Capital reduction demergers liquidation demergers—the focus of this Practice Note Typically, a liquidation demerger involves placing a new holding company at the top of the group, then...
This Practice Note explores the use of section 110 of the Insolvency Act 1986 ( IA 1986) — commonly termed section 110 arrangements, section 110 demergers, section 110 schemes, section 110 transfers, section 110 liquidation schemes, or section 110 reconstructions. It addresses their key purpose, the standard transaction structure, the reconstruction agreement, how dissenting shareholders may contest, and tax matters. What is a section 110 arrangement? A section 110 arrangement is a statutory device to separate or demerge undertakings or assets sitting in, or owned by, a single corporate body, so that following the deal they are held by two or more corporate bodies. Such arrangements are available only within a voluntary winding up, usually a solvent winding up, i.e. a members’ voluntary liquidation ( MVL). With preparation they can deliver tax efficiency compared with alternative routes. In its basic form, a section 110...
Planning obligations under the Town and Country Planning Act 1990, s 106 Under section 106 of the Town and Country Planning Act 1990 ( TCPA 1990), parties may enter into planning obligations. These obligations place duties on developers and local planning authorities ( LPAs), typically linked to a particular development for which planning permission is sought, though this need not always be the case. Purposes of planning obligations Section 106(1)(a)–(d) of the TCPA 1990 specifies four legitimate purposes. Any obligation placed on a developer, whether by agreement or otherwise, must be grounded in one of these. limit the development or use of land in a defined manner require specified works or activities to be undertaken on the land stipulate that the land is used in a particular way oblige payment of a sum to the authority on set dates or at...
Over recent years, the secretary to pension trustees has seen a marked shift in responsibilities and is now central to keeping a scheme operating efficiently. This Practice Note sets out the legal and governance points that those taking on the position should understand, and clarifies what the appointment involves from a legal and governance perspective. Change in the role of secretary The operation of trust-based pension schemes has evolved markedly over the last ten years, elevating the secretary's significance. Previously, with fewer anxieties around funding and a softer regulatory regime, the secretary often served quietly as a recorder of minutes. Now, because trustees face heavier workloads and heightened expectations, the secretary's contribution must be broader. Typically, the secretary takes an active hand in managing the scheme, participating fully in trustee meetings and co-ordinating actions in the periods between them. At times, the secretary to the...
Background On 12 October 2017, the Department for Business and Industrial Strategy ( BEIS), as it then was, opened a consultation on a streamlined energy and carbon reporting framework to commence in April 2019, following the abolition of the CRC Energy Efficiency Scheme and linked increases to climate change levy rates. This built on the 2015/2016 review into simplifying and reforming the business energy efficiency tax system. Issued under the government’s Clean Growth Strategy, further detail can be found in News Analysis: Clean Growth Strategy— Environmental Headlines ( October 2017). The proposals outlined a simplified, UK-wide reporting model to be delivered via the Companies Act 2006 ( CA 2006) within companies’ annual reports, aiming to reduce administrative burdens, heighten awareness of energy efficiency, cut bills and lower carbon. The consultation asked for views on mandatory annual disclosures, the scope of application and...
A secondary buyout ( SBO) A secondary buyout ( SBO) occurs when private equity finances the purchase of a company that has already undergone a prior buyout. They provide one route for private equity funds to realise and exit an existing buyout position. In an SBO the current private equity house sells out, yet the target's management typically remains in post following completion, albeit some managers may depart and be replaced, or, more rarely, a wholesale change of management may occur. Managers who continue are usually required to sell the interests they acquired in the target vehicle under the earlier buyout, receiving consideration from the new private equity backer. Accordingly, continuing managers dispose of the interests they previously acquired in the target vehicle and accept the consideration proposed by the incoming investor. They then participate, to some extent, by acquiring interests in the vehicle used to...
What is second lien financing? Second lien financing describes funding that is principally backed by the same collateral package as senior or first‑ranking borrowings, yet it generally sits behind that senior or first‑ranking debt on a second‑ranking basis, whether in terms of payment priority and/or security (for more detail, see the Intercreditor position section below). It operates as a tranche of borrowing positioned between senior bank facilities and other junior or subordinated indebtedness within a leveraged buy‑out. Second lien borrowings are most often structured as term loans (or issued as notes in the US). The investor base for second lien instruments is typically institutional investors, encompassing funds that allocate to leveraged loans, collateralised loan obligations ( CLOs), hedge funds, and other specialist debt funds......
This Practice Note provides guidance on the arrangement whereby a party to family proceedings assigns part of a prospective entitlement to their solicitors to cover legal fees, and outlines the courts’ guidance on when such agreements are suitable and the need for independent legal advice. The Family Procedure Rules 2010, SI 2010/2955, 1.1 set out the overriding objective, which includes ensuring parties are on an equal footing when a case is dealt with justly. A Sears Tooth agreement can enable a spouse or civil partner who lacks the means to fund legal fees to obtain proper advice and representation in family proceedings. For alternative funding routes, see also Practice Notes: Funding—legal services orders and costs allowances and Eligibility for family legal aid. The Sears Tooth case Assignment of potential rights In Sears Tooth v Payne Hicks Beach, the court considered whether a deed of...
ARCHIVED: This Practice Note has been archived. This note draws on the draft search order that was previously appended to Practice Direction 25A. That practice direction and its annexes were revoked with effect from 6 April 2025, and the draft search order was replaced by a model search and imaging order. For current guidance, see Practice Note: The model search and imaging order (from 6 April 2025). The guidance here concerns the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you should also be aware of any additional provisions—see the main section titled ‘ Court specific guidance’ below. This Practice Note explains the contents of the draft order for a search order. For related guidance, see Practice Notes: Search and imaging orders—guiding principles Search and imaging...
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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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