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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. The framework governing search orders was materially revised with effect from 6 April 2025. For the position from 6 April 2025, consult Practice Note: Search and imaging orders—execution of the order and next steps. This Practice Note explains how a search order ought to be executed. It also considers non-compliance with the order’s terms by applicants and respondents, alongside the privilege against self-incrimination. It addresses variation and discharge of the order, and sets out the requirements for steps to be taken once execution of the order has occurred. For related guidance on search orders, see the following Practice Notes: Search and imaging orders—guiding principles Search and imaging orders—making the application Search orders—the draft order and electronic documents (pre- April 2025) [ Archived] Search orders—key and illustrative decisions (pre- April 2025) [ Archived] A specimen form of imaging order was approved and appended to CPR PD 25A from 6...
ARCHIVED : This Practice Note has been archived. The framework governing search orders changed significantly with effect from 6 April 2025—for general guidance on the impact of those amendments, and on the treatment of pre‑ April 2025 case law, see Practice Note: Search and imaging orders—making the application. Practice Note: Search and imaging orders—guiding principles identifies and explains the five conditions that must be satisfied before a court will grant a search order. Presented in the table below are the key authorities that established those five conditions, together with a number of cases illustrating how the courts have approached applications for search orders in practice. The table contains cases that referred to the concept of an imaging order prior to the example form of imaging order being approved and added to CPR PD 25A, Annex B from 6 April 2022. Case details and analysis ...
CASE HUB ARCHIVED This archived case hub captures the position as at the judgment dated 15 May 2015 and is no longer maintained. See the timeline, commentary and related cases. Note—the CMA has appealed the judgment to the Supreme Court in Société Coopérative de Production Sea France v CMA ( Supreme Court). Case facts Outline Appeal before the Court of Appeal by Société Coopérative de Production Sea France concerning the completed acquisition by Eurotunnel of Sea France assets—this appeal contests the CAT’s judgment upholding the CMA’s decision in the Eurotunnel/ Sea France remittal, confirming jurisdiction and again banning Eurotunnel from operating ferries from Dover. The Court of Appeal delivered its judgment and, by a two-to-one majority, allowed the appeal on 15 May 2015. Parties Groupe Eurotunnel, the Channel Tunnel operator that acquired three Sea France ferries and other assets and now runs them between Dover and Calais under the My...
CASE HUB ARCHIVED This archived case hub records the position as at the judgment dated 16 December 2015; it is no longer kept up to date. See also the timeline, commentary and related cases... Case facts Appeal to the Supreme Court by the Competition and Markets Authority ( CMA) concerning the completed purchase by Eurotunnel of Sea France assets. The appeal challenged the Court of Appeal’s judgment of 15/05/2015 in SCOP v CMA and DFDS ( Court of Appeal), which had allowed an appeal by Société Coopérative de Production Sea France ( SCOP) against the Competition Appeal Tribunal’s judgment of 09/01/2015 in Eurotunnel and SCOP v CMA (2). The CAT had upheld the CMA’s remittal findings confirming its jurisdiction and had again imposed a prohibition on Eurotunnel operating ferries from Dover. The Supreme Court handed down its judgment on 16/12/2015, allowing the...
Relevant law Strategic environmental assessment ( SEA) is a structured process for evaluating the environmental implications of particular plans and programmes that are expected to exert significant environmental impacts. Bodies that draft and/or approve any such plan or programme must: analyse the probable significant environmental effects of implementing the plan or programme, consider reasonable alternatives, and compile a report setting out the conclusions of that analysis engage with environmental bodies and the public through consultation have regard to the report and the consultation outcomes during preparation and before the plan or programme is approved publish information on the adopted plan or programme and explain how the environmental assessment was taken into consideration SEA is regulated by the Environmental Assessment of Plans and Programmes Regulations 2004, SI 2004/1633 in England (the English SEA Regulations), and the Environmental Assessment of Plans and...
CASE HUB ARCHIVED This archived case hub records the position as at the judgment dated 10 December 2020; it is no longer updated. See further, timeline. Case facts Outline of Case C‑160/19, Comune di Milano v Commission—an appeal to the Court of Justice challenging the General Court’s ruling in Case T‑167/13, which had rejected an action seeking annulment of the European Commission’s decision. That decision found, among other matters, that capital injections made by SEA Handling’s publicly owned shareholders conferred an improper economic benefit on the company over rivals ( SA.21420). Latest development On 10 December 2020, the Court of Justice delivered its judgment and dismissed the appeal in full. It concluded, in particular, that the General Court had not erred in determining: the presence of a transfer of State resources and that this could be attributed to the State; and the private economy investor...
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: In 2027, stamp duty and SDRT will be superseded by a single, self-assessed levy on securities, the securities transfer charge ( STC), which will be paid and reported via a new online portal. The STC’s features will broadly mirror the proposals for that tax set out in the 2023 consultation. Finance Bill 2026 ( FB 2026) provides a power, effective from Royal Assent, to introduce secondary legislation enabling taxpayers to test the new digital service by self-assessing their stamp taxes on securities obligations and submitting transactions electronically through that service. For more information on the modernisation of stamp taxes on securities, see: News Analyses: Budget 2025— Tax analysis— Stamp and transfer taxes Tax update spring 2025— Stamp taxes on shares modernisation Tax update spring 2025— Tax analysis— Stamp and...
A single elevated rate of stamp duty land tax ( SDLT) on high-value residential property—initially set at 15%—was brought in as part of a broader suite of measures intended to make indirect ownership of costly UK homes, for example through a company, less appealing, so as to prevent or limit taxes such as SDLT arising on a later disposal of the property......
Sukuk (singular: ‘sakk’) are a form of Shari’a-compliant financing, often described as Islamic bonds or investment certificates. Further background and context are available in the materials referenced below. For more detail, see Practice Note: Sukuk—investment bond arrangements and their UK direct tax treatment— What are sukuk? Where the statutory requirements are satisfied, sukuk can access the UK tax regime that applies to alternative finance investment bond ( AFIB) arrangements. For guidance on those provisions, see Practice Note: Sukuk—investment bond arrangements and their UK direct tax treatment. Sukuk al ijara represents a specific variant of sukuk. In a sukuk al ijara, the asset the bond-issuer (the label used in legislation for the sukuk issuer) holds on trust for the sukuk investors (the certificate holders) is commonly land. The issuer obtains a land interest through a sale and leaseback; this sale and leaseback...
Once you have confirmed a transaction falls within SDLT, you should assess whether any reliefs or exemptions exist to reduce or eliminate the SDLT liability. This Practice Note outlines selected reliefs available for public and social purposes. For wider SDLT reliefs and exemptions (including charities relief), see Practice Note: SDLT—general reliefs and exemptions. For guidance on establishing whether a transaction is chargeable, see Practice Notes: Land transactions, chargeable interests and chargeable transactions and SDLT—notifiable transactions. This Practice Note summarises the following reliefs from SDLT: compulsory purchase facilitating development purchases by public authorities in connection with planning agreements statutory reorganisations and transfers between public bodies acquisitions by relevant housing providers, and acquisitions by bodies established for national purposes SDLT stopped applying to any land transaction involving interests in or over land in Scotland from 1 April 2015. From that date, land and buildings transaction tax ( LBTT) applies to those...
Generally, and save where exemptions or reliefs apply, acquiring a chargeable interest in land (a land transaction), which covers the grant of a leasehold interest, is liable to stamp duty land tax ( SDLT) (for more, see Practice Note: Land transactions, chargeable interests and chargeable transactions). Corporate bodies may obtain full relief under the reconstruction relief rules, and may access a reduced SDLT rate under the acquisition relief rules, as explained further in this Practice Note. SDLT stopped applying to any land transaction involving interests in or over land in Scotland on 1 April 2015. From that date, land and buildings transaction tax ( LBTT) applies to those dealings, subject to transitional provisions. Accordingly, any mention in this Practice Note of ' UK land' or similar wording for SDLT purposes should be interpreted as excluding interests in or over land in Scotland from 1 April...
FORTHCOMING CHANGE : In Budget 2025, the government signalled changes to the SDLT regime, confirming that transfers of property within the Local Government Pension Scheme will qualify for an SDLT relief. The proposal is set to feature in the Finance Bill 2026–27, as trailed by the announcement. See News Analysis: Budget 2025— Tax analysis— Real estate tax. After confirming a land transaction arises for stamp duty land tax ( SDLT) purposes, where relevant, one should then carefully assess whether any reliefs or exemptions potentially apply to mitigate or eliminate the SDLT payable......
Musharaka A musharaka is an Islamic finance arrangement built on shared ownership, much like a partnership or joint venture. It offers a Shari’a-compliant way to acquire land without a conventional mortgage (see the example below: SDLT consequences of the first transaction) or to refinance a loan already secured on land... Practice Notes Musharaka—tax consequences of diminishing shared ownership arrangements—what is musharaka? The structure and elements of a Musharaka transaction SDLT relief under FA 2003, s 71A For land in England or Northern Ireland, the most relevant stamp duty land tax relief for a musharaka is contained in section 71A of the Finance Act 2003 (land sold to a financial institution and leased to another person)... This Practice Note sets out the conditions for relief under FA 2003, s 71A shows how the relief operates by reference to a musharaka structure proceeds on the basis...
Multiple dwellings relief ( MDR) MDR is available for certain deals that involve buying at least two dwellings, or the purchase of one dwelling that is linked to another dwelling, where the effective date of the relevant land transactions falls before 1 June 2024 (subject to transitional provisions). When MDR applies, the overall consideration for the dwellings is split by the number of dwellings acquired to produce an average price. SDLT is then computed by reference to that average rather than the total consideration, and the total SDLT due is the SDLT on the average price multiplied by the number of dwellings acquired (with an effective minimum rate of 1%). In essence, the SDLT payable matches what would have been charged had each dwelling been bought on its own rather than alongside others. SDLT stopped applying to any land transaction involving interests in or over land in...
stamp duty land tax ( SDLT) SDLT is payable on chargeable land transactions. As a result, grasping what counts as a land transaction, and the scope of that concept, is key to how SDLT applies to dealings in UK land. This Practice Note examines the meaning of land transaction and its key components, including: the acquisition of a chargeable interest, and the point at which a chargeable transaction arises From 1 April 2015, SDLT no longer applies to any land transaction involving interests in or over land in Scotland. From that date, such transactions fall within land and buildings transaction tax ( LBTT), subject to transitional provisions. Accordingly, any reference in this Practice Note to ‘ UK land’ or similar wording, when considering SDLT, should be understood as excluding interests in or over Scottish land from 1 April 2015. For further...
The higher rates surcharge of stamp duty land tax ( SDLT) apply to: Acquisitions of certain additional residential dwellings by individuals Acquisitions of residential property by purchasers that are not individuals, whether or not they own any other dwellings The surcharge is 5% (that is, 5% above the standard residential SDLT rates) for land transactions with an effective date on or after 31 October 2024, subject to transitional provisions. This marks an increase from the original 3% surcharge. For the applicable SDLT rates, see Practice Note: Rates of SDLT. The policy aims to support owner-occupiers and first-time buyers by making the purchase of additional homes—such as second homes and buy-to-let properties—more costly. This Practice Note considers when the higher rates apply and how they interact with other SDLT provisions. The higher rates surcharge is also described as the higher rates of SDLT. There is, in...
An exemption from stamp duty land tax ( SDLT) Relief can be obtained where an interest in land is transferred (a land transaction) between bodies corporate, with one as purchaser and the other as vendor (as termed in the legislation), provided that, at the effective date of the transaction: both bodies corporate are within the same SDLT group; and the anti-avoidance provisions do not apply to block the relief. For further guidance, see Practice Note: SDLT group relief. Even where a deal properly meets the conditions, subsequent post-transaction events can lead to the relief being clawed back, in whole or in a proportionate part. See Practice Note: Clawback of SDLT group relief for more detail. SDLT no longer applies to any land transaction concerning interests in or over land in Scotland from 1 April 2015. From that date, such transactions fall under the land and buildings...
Generally, subject to any exemptions or reliefs, acquiring a chargeable interest in land (a land transaction), including the grant of a leasehold interest, is ordinarily subject to stamp duty land tax ( SDLT). An exemption from SDLT can be claimed where: the land transaction is entered into between two separate corporate bodies that, at the SDLT‑effective date of the transaction (usually completion), are members of the same SDLT group the anti‑avoidance provisions do not operate to deny relief, and it is duly claimed on the land transaction return, SDLT1, using code 12 Although no supporting documents accompany the claim, the purchasing claimant must still keep evidence to demonstrate its entitlement to it, since HMRC may enquire into the validity of the relief claim up to nine months after: the filing date of the land transaction return (ie due date for filing a...
This Practice Note outlines the stamp duty land tax ( SDLT) compliance framework and sets out the penalties HMRC may levy in a range of situations, such as delayed SDLT payment, overdue returns and incomplete returns. It also explains HMRC’s powers to open enquiries and raise assessments. From 1 April 2015, SDLT no longer applies to land transactions concerning interests in or over land in Scotland. From that date, land and buildings transaction tax ( LBTT) governs those transactions, subject to transitional provisions. For more detail, refer to the LBTT subtopic. From 1 April 2018, SDLT likewise ceased for land transactions involving any interest in or over land in Wales. Land transaction tax ( LTT) applies from that date, again subject to transitional provisions. For further information, see the Wales: LTT subtopic. Periods for delivering returns and paying SDLT It is the purchaser’s obligation in England and Wales to...
Deeds of rectification and SDLT In property contexts, most rectification deeds amount to a land transaction for stamp duty land tax ( SDLT). This includes, for instance, a deed that conveys land or introduces a right of way that was inadvertently omitted from the original instrument. This Practice Note considers the SDLT notification and calculation requirements relevant to routine rectification matters, such as: Adjusting the extent of land Granting or varying easements or covenants Issues arising on lease rectification SDLT stopped applying to any land transaction involving interests in or over land in Scotland from 1 April 2015. From that date, land and buildings transaction tax ( LBTT) applies to such transactions, subject to transitional provisions. Accordingly, references in this Practice Note to ‘ UK land’ or similar expressions in the SDLT context should be understood as excluding interests in or over land in...
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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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