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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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What are Statements of Insolvency Practice? Insolvency practitioners ( IPs) must adhere to legislation as well as Statements of Insolvency Practice ( SIPs). SIPs are a collection of guidance notes that set out required practice. These notes promote consistency of approach among IPs in daily practice. Their purpose is to sustain and enhance high standards by prescribing expected practice and by harmonising how IPs address particular aspects of insolvency work across England and Wales, Scotland and Northern Ireland. Failure to observe statutory requirements, stipulated standards, or SIPs can lead to disciplinary measures against an IP by their relevant authorising body. SIPs are commissioned by the Joint Insolvency Committee ( JIC), comprising representatives from each of the bodies responsible for the authorisation and regulation of insolvency practitioners. IPs should also follow the Insolvency Practitioners’ Handbook and the Insolvency Code of Ethics. Current SIPs...
In Scotland, organisations and individuals must comply with certain UK-wide reporting obligations, including those in section 330 of the Proceeds of Crime Act 2002 ( POCA 2002). For further detail, see Practice Notes: Money laundering offences under the Proceeds of Crime Act 2002— The principal money laundering offences and Authorised disclosure, protected disclosure and appropriate consent. This Practice Note addresses the distinct Scottish reporting obligations created by the Criminal Justice and Licensing ( Scotland) Act 2010 ( CJL( S) A 2010), namely the obligation to report particular predicate offences under that act. Predicate offences The duty outlined below (see Failure to report certain offences) is triggered where there is knowledge or suspicion of offences contrary to CJL( S) A 2010, ss 28, 29, 30. Under CJL( S) A 2010, s 28, a person commits an offence by agreeing with at least one other to act...
For many years, debtors have relied upon trust deeds in order to reach a compromise with their creditors as an alternative to formal sequestration in Scotland (see Practice Note: Scotland: the process for applying for sequestration). Rooted in the common law, trust deeds long attracted a relatively ‘light touch’ from the courts, but the law now pays closer attention to them and to this field generally today. Accordingly, trust deeds are presently subject to markedly tighter regulation than previously in Scotland. This Practice Note outlines the key legal principles on trust deeds and the process for obtaining, and the effect of, protected status in this context too. For definitions of frequently used Scottish insolvency terminology, see Practice Note: Glossary of Scottish insolvency words and expressions therein. The Scottish government has announced a commitment to review both formal debt recovery...
The three personal insolvency regimes in Scotland Scotland has three personal insolvency and debt relief routes: sequestration protected trust deeds ( PTDs) the Debt Arrangement Scheme ( DAS) For definitions of frequently used Scottish insolvency terminology, see Practice Note: Glossary of Scottish insolvency words and expressions. For more on the key characteristics of each route, refer to the following Practice Notes: Scotland: the process for applying for sequestration Scotland: protected trust deeds Scotland: the Debt Arrangement Scheme The Scottish government has reviewed Scotland’s statutory debt solutions and formal debt recovery processes to modernise and enhance the framework. The review has involved public consultation, engagement with stakeholders, and policy development. The initial consultation ran from 12 August 2022 to 7 October 2022, with later phases centred on assessing responses, shaping reform proposals, and enacting regulatory changes. A further...
Devolution Devolution describes the transfer of decision-making authority to subordinate levels within the nation state. In particular, it denotes granting the UK’s smaller nations their own governmental and parliamentary institutions. This Practice Note summarises, in concise terms, the taxes devolved to, or capable of variation by, Scotland’s law-making body, the Scottish Parliament, which may affect individuals and their affairs. The Scotland Act 1998 ( SA 1998) set up a Scottish Parliament of 129 members ( MSPs), chosen using an additional member model of proportional representation. The inaugural election took place in May 1999 and the new Parliament assumed primary legislative authority on 1 July 1999. A devolved tax is one designated as such by SA 1998, Pt 4A. The devolved taxes are as follows: land and buildings transaction tax ( LBTT) (see LBTT below) Scottish landfill tax (not covered further in this Practice Note) air...
STOP PRESS : The Moveable Transactions ( Scotland) Act 2023 (the Act) took effect on 1 April 2025, together with the following connected regulations: The Moveable Transactions ( Register of Assignations and Register of Statutory Pledges Rules) ( Scotland) Regulations 2024, SSI 2024/381, which set out rules for the Register of Assignations and the Register of Statutory Pledges under the Act; The Moveable Transactions ( Forms) ( Scotland) Regulations 2024, SSI 2024/379, prescribing the form of a pledge enforcement notice and the form of a correction demand under the Act; The Moveable Transactions ( Scotland) Act 2023 ( Financial Collateral Arrangements and Financial Instruments) ( Consequential Provisions and Modifications) Order 2025, SSI 2025/275, bringing financial collateral arrangements and financial instruments within the scope of the reforms; The Registers of Scotland ( Fees and Plain Copies) Miscellaneous Amendments Order 2025, SSI...
FORTHCOMING CHANGE : A review of LBTT by the Scottish Government began in spring 2025. It is also exploring LBTT reliefs for Co-ownership Authorised Contractual Schemes ( Co ACS), Property Authorised Investment Funds ( PAIFs) and Reserved Investor Funds ( RIFs), with a consultation paper issued on 11 July 2025. For more details, see OEICS (including PAIFs), Co ACSs and RIFs below. Background and overarching principles for land and buildings transaction tax ( LBTT) appear in Practice Note: Scotland: Land and buildings transaction tax ( LBTT)—the basics. This Practice Note outlines how LBTT operates for specific categories of transactions and taxpayers, including: leases and licences options and right of pre-emption contract providing for conveyance to third party sub-sale development relief exchanges and partitions partnerships joint buyers residential property holding companies trusts open ended investment companies ( OEICs) and certain other types of...
FORTHCOMING CHANGE : The Scottish government has started a review of LBTT that began in spring 2025. Areas under particular scrutiny include: using non‑residential rates for ‘mixed’ transactions multiple dwellings relief the 6+ exemption from the additional dwellings supplement first time buyer relief the three‑yearly lease review returns whether LBTT rates can be aligned with net zero objectives No alterations are expected until after the Scottish Parliament elections (which must take place by 7 May 2026). How is LBTT calculated? The land and buildings transaction tax ( LBTT) due on a land transaction is worked out by applying the relevant tax rate or rates (including a nil rate) to the chargeable consideration. Where transactions that appear separate are linked under the legislation, the LBTT must be computed as if there were a single transaction. Revenue Scotland provides online tools to calculate the LBTT due—see the Revenue Scotland property...
This Practice Note includes a link to the full text of key legislation that is particularly relevant to Scotland and referenced in within the practical guidance accessible in the Scotland collection. Scotland Act 1998 — Access the complete text: Scotland Act 1998 ( SA 1998). Scotland Act 2012 — View the full text here: Scotland Act 2012 ( SA 2012). Scotland Act 2016 — Read the full version: Scotland Act 2016 ( SA 2016). Scottish Elections ( Representation and Reform) Act 2025 — See the complete text: Scottish Elections ( Representation and Reform) Act 2025 ( SE( RR) A 2025). Human Rights Act 1998 — Obtain the full text: Human Rights Act 1998 ( HRA 1998). Courts Reform ( Scotland) Act 2014 — Explore the full text: Courts Reform ( Scotland) Act 2014 ( CR( S) A...
This Practice Note provides an overview of the investigation and prosecution of criminal offences in Scotland Related practice notes you may find useful include: The investigation and prosecution of financial crime in Scotland—outlines the principal law enforcement and prosecutorial bodies engaged in this sphere and considers how they work together and with equivalent organisations operating elsewhere in the UK Prosecution process for health and safety cases in Scotland—offers guidance on investigations into health and safety incidents in Scotland and the procedural steps for prosecuting such offences Comparison of criminal fraud in Scotland with England and Wales—provides guidance on the investigation and prosecution of criminal fraud The system for investigating and prosecuting crime in Scotland is presently governed by the common law and by statute. The Criminal Procedure ( Scotland) Act 1995 ( CP( S) A 1995) sets out the rules directing how criminal cases progress through the...
This Practice Note outlines the principal tax evasion offences in Scotland, which are: Fraudulent evasion of value added tax (section 72 of the Value Added Tax Act 1994 ( VATA 1994)) Fraudulent evasion of income tax (section 106A of the Taxes Management Act 1970 ( TMA 1970)) Fraudulent evasion of national insurance contributions (section 114 of the Social Security Administration Act 1992 ( SSAA 1992)) Failure to prevent facilitation of UK tax evasion (section 45 of the Criminal Finances Act 2017 ( CFA 2017)) Failure to prevent facilitation of foreign tax evasion ( CFA 2017, s 46) For a high-level guide to the law enforcement bodies and prosecutors in Scotland responsible for investigating and prosecuting financial crime, see Practice Note: The investigation and prosecution of financial crime in Scotland, which also examines how these agencies interact with other...
This Practice Note addresses the initiation of creditors’ voluntary liquidations ( CVLs) as provided in Part IV of the Insolvency Act 1986 ( IA 1986) and the Insolvency ( Scotland) ( Receivership and Winding up) Rules 2018 ( ISRWUP Rules 2018), SSI 2018/347, r 4.1 ( Part 4). It excludes the commencement of members’ voluntary liquidations ( MVLs) in Scotland and does not deal with the relevant law, procedure and practice after a CVL has begun and been approved by creditors, through to exit and dissolution. Scottish Insolvency Rules 2018 The Insolvency ( Scotland) ( Company Voluntary Arrangements and Administration) Rules 2018, SI 2018/1082, and the ISRWUP Rules 2018, SSI 2018/347 (together, the ‘2018 Rules’), took effect on 6 April 2019. This Practice Note has been revised to reflect the operation of the 2018 Rules. It does not consider any...
Debt Arrangement Scheme ( DAS) The Debt Arrangement Scheme ( DAS) is a statutory mechanism enabling eligible debtors to clear what they owe over a longer timeframe through a Debt Payment Programme ( DPP). It is intended to help specified categories of debtor repay liabilities over an extended period via a structured DPP. While a DPP remains in place, creditors are barred from taking enforcement action against the debtor. For definitions of frequently used Scottish insolvency terminology, refer to Practice Note: Glossary of Scottish insolvency words and expressions. The legislative foundation for DAS sits in Part 1 of the Debt Arrangement and Attachment ( Scotland) Act 2002 ( DAA( S) A 2002). That Act sets only the overarching framework within which the scheme functions. The operative detail appears in secondary legislation made under DAA( S) A 2002. Chiefly, this comprises the Debt...
Loan market and developments Overview Broadly, Scotland’s loan market mirrors that of England. Financial services regulation operates on a UK‑wide basis; a substantial body of legislation governing companies and other corporate vehicles (including corporate insolvency) likewise applies across the UK; and all Scottish clearing banks conduct business in every UK jurisdiction, as do their counterparts across the UK. In practical terms, this means English law governed loan documents typically require minimal amendment for UK cross‑border lending transactions. There are, however, some differences in terminology and certain statutory variations that must be allowed for; beyond those matters, an English law loan document and a Scots law loan document are closely aligned. It is commonplace, for example, for English law loan agreements to be deployed in Scottish lending transactions. The principal divergences between the jurisdictions arise in relation to property law and to the law...
This Practice Note is archived and not maintained. The summary below sets out when particular support measures ended for Scotland (either as part of the UK or in its own capacity, as shown by scope). September 2021 30 September 2021 — Temporary limits on winding-up petitions and statutory demands lapse and are replaced by new provisions from 1 October 2021 (see below). See Practice Note: Corporate Insolvency and Governance Act 2020—temporary changes to corporate statutory demands and winding-up petitions [ Archived], Corporate Insolvency and Governance Act 2020 ( Coronavirus) ( Extension of Relevant Period) ( No. 2) Regulations, SI 2021/718, and Corporate Insolvency and Governance Act 2020 ( Coronavirus) ( Amendment of Schedule 10) ( No. 2) Regulations 2021, SI 2021/1091 ( UK). 30 September 2021 — The allowance for more than one moratorium on diligence in any 12‑month period expires. See...
For the impact of Brexit on Scottish procedures, see Practice Note: Table showing impact of Brexit on jurisdiction to commence insolvency/restructuring proceedings and obtain recognition in other EU Member States. This Practice Note deals with administrations as provided for in Part 3 of the Insolvency ( Scotland) ( Company Voluntary Arrangements and Administration) Rules 2018 ( ISCVAAR 2018), SI 2018/1082. The ISCVAAR 2018 came into force on 6 April 2019, as did the Insolvency ( Scotland) ( Receivership and Winding Up) Rules 2018 ( ISRWR 2018), SSI 2018/347. The existence of two instruments reflects the devolution settlement and the divided responsibilities of the Scottish and UK parliaments over corporate insolvency. Consequently, a number of provisions in each set are counterparts of one another. ISCVAAR 2018, SI 2018/1082, together with ISRWR 2018, SSI 2018/347, were designed to modernise and consolidate the Insolvency ( Scotland) Rules 1986 ( ISR...
To succeed with an unfair dismissal claim, the claimant must demonstrate that the employer did in fact dismiss them personally. A contract of employment can end in several different possible ways (see Practice Note: Distinguishing dismissal from other forms of termination)......
STOP PRESS: A major overhaul of the UK listing framework took effect on 29 July 2024, abolishing the premium and standard segments and introducing a single listing category for equity shares of commercial companies. This single commercial companies category is strongly disclosure‑led and sits alongside other listing categories, namely shell companies, the secondary listing and closed ended investment fund categories. To implement the reforms, a new UK Listing Rules sourcebook came into force, and the earlier Listing Rules sourcebook was revoked and withdrawn. For further detail, see Practice Note: Reform of the UK listing regime—fundamentals. This Practice Note reflects the regime as it stood before 29 July 2024. It summarises the additional rules that govern how quoted companies must prepare their annual accounts and reports under Part 15 of the Companies Act 2006 and regulations made under that Part......
School organisation ' School organisation' is the term used for the range of statutory procedures concerned with opening, amending and closing maintained schools. In England—when a new state-funded school is to be created—a local authority that identifies a need in its area must publish a notice under section 6A of the Education and Inspections Act 2006 ( EIA 2006), seeking proposals for a new academy, a process often called the 'free school presumption'. The Department for Education ( Df E) has issued guidance explaining how this presumption should operate in practice. The local authority must also secure the site for the school and meet all related capital expenditure, together with revenue costs incurred before or after opening. If an appropriate free school proposer cannot be found, non-academy proposers may then be invited, through a competitive process, to satisfy the...
Practice Note This Practice Note sets out guidance on the court’s authority to order periodical payments and/or lump sums covering school fees and other educational or training outgoings. It outlines the steps to be taken in matters involving parents who are or have been married or in a civil partnership, as well as in situations where the parents have never been married or in a civil partnership, and prescribes the process to follow. Significant limits apply to the court’s ability to make periodical payment orders for a child where the Child Maintenance Service ( CMS) has, or would have, competence to carry out a maintenance calculation. Even so, the court still has power to direct that a parent, or any person who has treated the relevant child as a child of the family, must pay or contribute towards the expense of a child...
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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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