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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 being maintained. The Scrap Metal Dealers Act 2013 ( SMDA 2013) governs the buying and selling of scrap metal and seeks to deter large-scale cable and metal theft. The Home Office assessed that there were 80,000–100,000 reported metal theft offences each year, imposing a minimum economic cost of £220–£260m. SMDA 2013 introduced an updated regulatory framework for the scrap metal recycling sector and vehicle dismantling, covering licensing for scrap metal dealer businesses and creating offences connected to operating such a business. Paying in cash for scrap metal Section 12 of SMDA 2013 makes it an offence to purchase scrap metal using cash. The rule applies to all scrap metal dealers. Under section 12, dealers must not pay for scrap except by cheque or electronic transfer. The dealer, the site manager, and any person acting on the...
Lexis+® UK complete Scottish Will styles Will ( Scotland)—leave to spouse; if none, to children; straightforward powers Will ( Scotland)—to spouse; failing which, to issue; trust terms for young beneficiaries; extended powers; guardian appointment Will ( Scotland)— Nil Rate Band Discretionary Trust; residue to spouse; in default, to issue; clause requiring accounting for advances......
FORTHCOMING CHANGE : The Trusts and Succession ( Scotland) Act 2024 received Royal Assent on 30 January 2024, delivering the first overhaul of Scottish trusts law in over 100 years since the Trusts ( Scotland) Act 1921. Provisions on trusts require commencement by secondary legislation from Scottish Ministers, while certain succession measures took effect on 30 April 2024. The principal updates to modernise the framework are outlined in News Analysis: Trusts and Succession ( Scotland) Bill passed. Practice Notes covering Scottish trusts and succession will be further revised to reflect this new legislation. What is a trust for (or with) a vulnerable beneficiary? A trust for a vulnerable beneficiary falls into one of two types: a disabled person's trust; or a trust for a bereaved minor (referred to as ‘relevant minors’ in statutory provision) Where a trust satisfies both sets of conditions, it is treated as a disabled...
This Practice Note outlines how summary procedure operates in Scottish criminal proceedings and should be read alongside the Scottish summary criminal procedure—flowchart. For an account of the investigation and prosecution process in Scotland, see Practice Note: The investigation and prosecution of criminal offences in Scotland. Guidance on appeal routes in summary cases is provided in Practice Note: Scottish criminal appeals—summary procedure. Lower-level offences in Scotland proceed on a summary complaint. The rules for summary procedure are set out in Part IX of the Criminal Procedure ( Scotland) Act 1995 ( CP( S) A 1995) (sections 133–194). For resources on solemn procedure, see Practice Notes: Solemn procedure in Scottish criminal proceedings and Trials under the Scottish solemn procedure, together with the Scottish solemn criminal...
This Practice Note outlines how appeal processes operate within Scottish summary criminal matters. For guidance on appeals in solemn cases in Scotland, consult Practice Note: Scottish criminal appeals—solemn procedure. For fuller direction on the Scottish summary process, see Practice Note: Summary procedure in Scottish criminal proceedings. More broadly, see Practice Note: The investigation and prosecution of criminal offences in Scotland. Update effective 1 December 2025: modernisation of criminal court procedure Several enduring lasting changes have been enacted by the Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews ( Scotland) Act 2025, displacing the earlier temporary procedural arrangements brought in during the COVID-19 pandemic. Practitioners should read every procedural reference in this Practice Note through the lens of these legislative revisions. Electronic signatures and document transmission Under CP( S) A 1995, ss 303C–303F, documents in criminal proceedings may bear electronic signatures and be sent...
This Practice Note outlines the solemn trial process in Scotland and ought to be carefully considered alongside the Scottish solemn criminal procedure—flowchart. For further information on pre-trial preparation within the solemn route, consult Practice Note: Solemn procedure in Scottish criminal proceedings. For assistance on appeal routes in solemn cases in Scotland, refer to Practice Note: Scottish criminal appeals—solemn procedure. For a primer on how criminal offences are investigated and prosecuted in Scotland, see Practice Note: The investigation and prosecution of criminal offences in Scotland. Update effective 1 December 2025: modernisation of criminal court procedure The Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews ( Scotland) Act 2025 brings in a suite of permanent reforms, superseding the temporary measures created during the COVID-19 pandemic. Practitioners must read all procedural references in this Practice Note in the context of those statutory...
This Practice Note sets out the Scottish process for civil recovery before the Sheriff Court, covering cash, listed assets and accounts. It further explains the investigatory powers available within the civil recovery process. It does not address seeking a civil recovery order in the Court of Session under Chapter 3 of Part 5 of the Proceeds of Crime Act 2002 ( POCA 2002). For guidance, see Practice Note: Scottish civil recovery—process and procedure in the Court of Session. For the equivalent position in England and Wales, see Practice Notes: Civil recovery orders under the Proceeds of Crime Act 2002 and Civil recovery under POCA 2002—procedure. Statutory framework for civil recovery in Scotland POCA 2002, Pt 5 empowers enforcement authorities to bring civil proceedings to recover property, cash, or—by virtue of provisions introduced by the Economic Crime and Corporate Transparency Act 2023 ( ECCTA 2023)—a...
This Practice Note sets out the Scottish approach to civil recovery in the sheriff court setting where cryptoassets are concerned. It focuses exclusively on the sheriff court context. For material on the sheriff court route for cash, listed assets and accounts, see Practice Note: Scottish civil recovery in the sheriff court—cash, listed assets, accounts and investigatory powers. For the Court of Session route, see Practice Note: Scottish civil recovery—process and procedure in the Court of Session. Search, seizure and detention of cryptoassets ( Chapter 3C) This part addresses Scotland-specific provisions in Chapter 3C of the Proceeds of Crime Act 2002 ( POCA 2002). For additional detail, consult our E& W Practice Note: Search, detention, recovery and conversion of cryptoassets under POCA 2002—civil recovery. In November 2024, the statutory powers to search for cash under POCA 2002, s 298, and for listed assets under POCA 2002, s 303C, were...
This Practice Note sets out an overview of the Sheriff Appeal Court in Scotland, highlighting, among other matters, the court’s remit, the categories of appeals it may determine, and when leave to appeal is necessary, together with scope of its jurisdiction and hearing types. For guidance on: starting and advancing an appeal in the Sheriff Appeal Court, see Practice Notes listed below covering commencement, initial procedure, case management before three Appeal Sheriffs, and special incidental procedures: Starting an appeal in the Scottish Sheriff Appeal Court—which provides direction on commencing an appeal in the Sheriff Appeal Court and the early procedural steps Chapter 7 procedure in the Scottish Sheriff Appeal—which addresses case management for an appeal heard by three Appeal Sheriffs ( Chapter 7 procedure) ...
This Practice Note examines the Economic Crime ( Transparency and Enforcement) Act 2022 ( EC( TE) A 2022) in relation to property transactions in Scotland. For a grounding in EC( TE) A 2022, see Practice Note: Register of overseas entities that hold UK property—fundamentals. For the position on property transactions in England and Wales, see Practice Note: Overseas entities and land under the Economic Crime ( Transparency and Enforcement) Act 2022—property registration and restrictions. The provisions creating the register of overseas entities and requiring registration at Companies House began on 1 August 2022, with the land ownership and registration provisions commencing on 5 September 2022. Further regulations under EC( TE) A 2022—such as those defining an ‘exempt’ overseas entity—are awaited. Additional requirements for overseas entities have been introduced by the Economic Crime and Corporate Transparency Act 2023 ( ECCTA...
ARCHIVED: This tracker has been archived and is not maintained. This tracker outlines forthcoming developments for Scottish property practitioners, covering appeal cases, legislation, Bills, consultations, calls for evidence and papers, and potential future developments across the sector. Details are summarised below for quick reference. Appeal cases What’s happening? When? Find out more Elizabeth Pirnie v Douglas Rarity Appeal heard in the Court of Session on 28 October 2025. Judgement pending. This appeal challenges a decision of the Lands Tribunal for Scotland ( LTS) in Douglas Rarity v Elizabeth Pirnie [2024] LTS 37, LTS/ LR/2023/0011, a Land Register appeal about a contested room at 2 Kirk Lodge, Pitlochry, and whether the Land Register is manifestly inaccurate and should be rectified. Forthwell Limited v Pontegadea UK Limited Landlord and tenant (...
A glossary of frequently used terms and phrases in Scottish Private Client law, with the closest England and Wales equivalents (where applicable) and links to helpful websites Ab intestato Meaning From someone who dies without a will; describes property taken under the laws of intestate succession. Nearest English equivalent None Action of specific implement Meaning A court action seeking an order compelling a party to carry out a particular act. In Scotland there is no division between equitable and legal remedies, unlike England and Wales. Nearest English equivalent Specific performance (an equitable remedy for breach of contract that can be ordered alongside, or in place of,...
Prescription The first step for any legal adviser contemplating raising an action is to identify the period within which any claim must be commenced. In Scotland, this is governed by the Prescription and Limitation ( Scotland) Act 1973, which addresses the ‘prescription of obligations’ (as distinct from the ‘limitation of actions’ in England and Wales). General principles Before settling on any timeframe within which a claim about an obligation should be brought, it is necessary to identify the nature of the obligation and, in consequence, the part of the 1973 Act that applies. In broad terms, disputes concerning the administration of pension schemes may fall within the Prescription and Limitation ( Scotland) Act 1973, s 6, although issues can extend from professional negligence claims against scheme administrators to liability for contingent debt. The obligations covered by section 6 are set out in Schedule 1 to the...
Macfarlanes and Burness Paull advised Dobbies Garden Centres, the UK’s largest operator of garden centres, on its restructuring plan ( RP) under Part 26A of the Companies Act 2006 ( CA 2006), which was approved by Lord Braid in the Court of Session in Scotland on 9 December 2024. An RP is a mechanism by which a financially distressed company may propose a compromise or arrangement with its creditors in order to remove, lessen, avert, or soften the impact of its financial difficulties. These compromises and arrangements can be structured in many ways, including, for example, amendments and extensions of debt obligations, debt-for-equity swaps, and alterations to lease terms together with compromises of rent payable under leases and other property-related liabilities. The RP was introduced during the coronavirus ( COVID-19) pandemic to offer a new restructuring tool in the UK. Whilst there is...
Civil justice reform Refer to our Practice Note, Civil justice reform in Scotland—virtual hearings and electronic submission of documents, for up-to-date rules and practice in Scotland’s civil courts on remote hearings and the electronic signing, transmission and lodging of documents. The Note also sets out the process for commencing a judicial review in Scotland. For guidance on: further aspects of judicial review in Scotland, see Practice Notes: Judicial review in Scotland; Judicial review in Scotland—grounds of challenge; Judicial review in Scotland—remedies; and Judicial review in Scotland—protective expenses orders other key areas of Scots law and procedure, consult our Scotland collection judicial review in England and Wales, see Practice Notes: Judicial review—what it is and when it can be used; and Judicial review—time limits and the pre-action protocol Key CR( S) A 2014: Courts Reform ( Scotland) Act 2014 CSA 1988: Court of...
STOP PRESS: The Conservation of Habitats and Species ( Offshore Wind) ( Miscellaneous Amendments) ( Scotland) Regulations 2026, anticipated to commence on 25 May 2026, set out a tailored regime of compensatory measures for relevant offshore wind activity, revising the Conservation ( Natural Habitats, &c.) Regulations 1994 and the Conservation of Habitats and Species Regulations 2017. Notably, the standard compensatory provisions are switched off for relevant offshore wind projects and substituted with fresh obligations tied to enhancements for the UK MPA network. This Practice Note will shortly be revised to capture these updates. The Practice Note reviews controls and regulatory considerations safeguarding wildlife, habitats and landscapes in Scotland, and how these may affect and influence developers and landowners. It surveys the legal and regulatory framework for protected sites, including special areas of conservation ( SACs), special protection areas ( SPAs), sites of special...
Civil justice reform See our Practice Note, Civil justice reform in Scotland—virtual hearings and electronic submission of documents, for guidance on the current rules and court practice in Scotland relating to remote hearings and the electronic signing, transmission and lodging of documents. This Practice Note is the second in a two‑part series exploring Scotland’s class actions process, termed ‘group procedure’, and focuses on how group proceedings are handled after permission is granted. It first considers the permission order made by the court, the start date of the group proceedings, and the mechanisms for joining and opting out of the group. It then addresses the conduct of defended group proceedings, covering case management, disposal, appeals and settlement. For the procedure up to the grant of permission, see Practice Note: Group procedure in Scottish civil...
Scottish GAAR The Scottish GAAR is intended to safeguard tax and public revenues by tackling artificial tax avoidance arrangements, and is designed to work in parallel with the targeted anti-avoidance rules embedded in the legislation that implements the devolved taxes. It has applied from 1 April 2015 and covers devolved taxes. A devolved tax is one designated as such by Part 4A of the Scotland Act 1998. The devolved taxes currently operating are land and buildings transaction tax ( LBTT) and Scottish landfill tax ( SLFT). Air departure tax, the aggregates levy and wild fisheries taxes are listed in Part 4A as devolved, but have not yet commenced, although the aggregates levy is anticipated to commence on 1 April 2026. The Scottish rate of income tax is not devolved; it remains administered by HMRC and falls outside the Scottish GAAR. Although the...
This Practice Note supplies a toolkit with details and links to key Scottish family law commentary, legislation, case law sources, procedural rules, forms, and Scottish family law organisations. Commentary Butterworths Scottish Family Law Service serves as a single point of reference for all aspects of Scots law in Scotland directly affecting married and unmarried partners and their children, including: Married couples and civil partners: Butterworths Scottish Family Law Service [ A1]–[ A1612] Cohabiting couples: Butterworths Scottish Family Law Service [ B1]–[ B247]–[ B280] ......
This Practice Note sets out an explanation of the powers of the Scottish criminal courts to impose sentence following conviction. For an introduction to the structure and operation of the Scottish criminal justice process, see Practice Note: The investigation and prosecution of criminal offences in Scotland. For guidance on the approach the Scottish courts adopt to sentencing corporate criminal/regulatory offences, see Practice Note: Sentencing corporate criminal offences in Scotland. High Court The most serious corporate cases are prosecuted in the High Court of Justiciary ( High Court). Under solemn procedure, a judge and jury try the case, as noted above. See Practice Notes: Solemn procedure in Scottish criminal proceedings and Trials under the Scottish solemn procedure. As a trial court, its jurisdiction extends across the whole of Scotland (and, on occasion, beyond) in respect of all crimes unless excluded by statute. It holds...
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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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