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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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Scope of this Practice Note This Practice Note sets out the main types of radioactive waste and examines disposal against the EU-defined waste hierarchy. It places contemporary management of radioactive waste within the historical development of the nuclear industry from a planning standpoint. Principal policy documents are reviewed to chart the evolution of government thinking over time. Geological disposal of Higher Activity Waste ( HAW) under the Planning Act 2008 ( PA 2008) is compared with alternative disposal routes under the Town and Country Planning Act 1990 ( TCPA 1990) and the Planning ( Wales) Act 2015. Consultation duties, application processes and required consents are identified for both regimes. Notable planning appeals and judicial review cases are highlighted before looking at international approaches to radioactive waste. What is radioactive waste? In the UK, radioactive waste arises—and will arise—from past, current and future programmes for...
This Practice Note sets out the key questions to consider when establishing a new share-based incentive arrangement. The answers to these discussions will shape the type of plan(s) ultimately chosen and the plan(s) terms. why is an incentive plan needed? which type of plan is most suitable? what will the plan’s terms be? what legal, regulatory, tax and financial factors could affect the plan? how will the plan be communicated and run? For more on the rollout process, see Practice Note: Share plan implementation process. For a questionnaire that helps a company identify the most appropriate share scheme for its aims and needs, see Precedent: Questionnaire to select the right share option scheme. See also Practice Note: Selecting the right share scheme. Note: This Practice Note is a high-level introduction to certain issues to assess when...
First drafted in collaboration with Alistair Mills of Landmark Chambers and later revised by Freya Foster of Henderson Chambers. The different routes of challenge Most environmental safeguards and regulatory functions are carried out by public authorities, including the Environment Agency, Natural England, Defra, the Secretary of State for Transport, and local authorities. Ensuring those institutions are accountable, and scrutinising their decisions, actions and failures to act, is consequently fundamental to environmental law. Although there is a range of courts and tribunals in which to seek review and appeal decisions—for instance, the General Regulatory Chamber dealing with certain environmental appeals, the Information Tribunal addressing matters concerning environmental information, and the High Court considering appeals by case stated—two particularly significant pathways are judicial review and statutory review. In England and Wales, both routes require issuing proceedings as claims in the...
‘ To outsiders, the rationale for our merger wasn’t always obvious. When we combined, people asked, “ So what difference will that make?” What we had seen was a match in our ambitions’ ( David Pester, Managing Partner of TLT). Although this Practice Note highlights the principal issues to concentrate on when considering a law firm merger, keep David’s words front and centre—a common ambition (call it a vision, if you like management jargon) is vital to success. Embed that shared ambition in your thinking. Why merge? Every practice ought to maintain a clear, coherent strategy describing its future aims and desired outcomes. At times, that plan may plainly show a merger is required to meet the firm’s long-term objectives. More often than not, a merger opportunity will materialise completely unexpectedly. Always test any such prospect carefully against your firm’s...
This Practice Note This Practice Note offers guidance and tips for in-house counsel on building programmes that embed legal awareness across the business. Enabling clients to understand the law is among the most valuable impacts in-house lawyers can deliver. Yet many intend to be proactive, only to discover that time pressures derail them. Some also worry that partial knowledge could be risky, fearing colleagues might go off piste without adequate oversight or support. It is vital that the organisation accepts that commercial teams must be legally literate. A legal awareness programme should pursue three core aims: first, to help people spot when choices or activities may carry legal consequences; second, to ensure they know when, and in what way, to approach the legal function; and third, to nurture a culture where compliance and ethics are viewed as essential to commercial...
Background In October 2011, an independent advisory panel was created to examine how the planning system in Wales was being delivered in practice. By 2014, the panel concluded that a comprehensive ‘root and branch’ overhaul was unnecessary, though it proposed a series of measures to enhance the system as a whole. This process culminated in the Planning ( Wales) Act 2015 ( P( W) A 2015), which formally obtained Royal Assent on 6 July 2015 and—save for one principal exception—is, in practical terms, now substantially in force, for the most part, following its detailed commencement provisions and seven Commencement Orders, the most recent issued in 2021. The exception concerns the facility to apply directly to the Welsh Ministers for planning permission under P( W) A 2015, s 23, which is commenced only so far as is needed to permit the making of...
A members’ voluntary liquidation ( MVL) occurs when a company is solvent and an orderly wind-up of the company is required. For more detail, refer to the following Practice Notes: What is a members’ voluntary liquidation and when is it typically used? MVL—the information and documents to be provided to the liquidator by the company The procedure is set in motion at a board meeting once the directors conclude the company can settle all its debts in full, together with interest at the official rate, within no more than 12 months from the start of the winding up. A company can be wound up voluntarily under members’ control only where a majority of the directors have made a statutory declaration of solvency and provided a statement of the company’s assets and liabilities (along with the other matters required by Insolvency ( England and Wales) Rules...
Pizza Express Financing 2 plc applied for a Part 26A restructuring plan ( RP) at a convening hearing in September 2020 and sanction hearing in October 2020. The principal points are outlined below; unless specified otherwise, capitalised expressions bear the meanings set out in the convening judgment. This Deal Debrief sits within our Restructuring plans collection. For an in-depth look at key metrics from the 2023 RPs and commentary from leading figures in the restructuring arena, see Practice Note: Market Insights Trend Report—trends in Part 26A restructuring plans in 2023 [ Archived]. Plan company: Pizza Express Financing 2 plc (the Company) Industry: Restaurants Debtor’s incorporation and jurisdictional aspects: England & Wales, with COMI in the UK Pre-convening development: the Company executed a Contribution Deed one month prior to the convening hearing, which in effect rendered it a primary obligor......
Its importance has grown notably in practice. Many clients face tight budgets for instructing solicitors and seek steadily lower fees and even greater overall value. Consequently, firms must compete harder and be readier to give more to secure fresh clients and fresh work. The rise of procurement managers has allowed commercial, institutional and public sector buyers to run robust and demanding processes that deliver improved value for money. As more clients go to tender and rivalry increases, pitches must be sharper than ever. This Practice Note clearly outlines a framework for pitching for work and points to best practices needed to thrive in a competitive market. Requests for proposal and invitations to tender Chances to pitch for work appear mainly in two principal forms. Requests for proposal ( RFPs) are typically broad in scope and not highly prescriptive. An RFP is commonly used,...
The Private Intermittent Securities and Capital Exchange System ( PISCES) is a five-year sandbox for financial market infrastructure, created to support periodic secondary dealing in the shares of private companies. Put in place under the Financial Services and Markets Act 2023 through the Private Intermittent Securities and Capital Exchange System Sandbox Regulations 2025 SI 2025/583 (the PISCES Regulations 2025), the regime aims to bridge the ‘liquidity gap’ between fully private capital markets and the UK’s public markets, including AIM and the London Stock Exchange’s Main Market for listed securities. The Financial Conduct Authority ( FCA) oversees and administers PISCES and, in June 2025, published its final rules for the sandbox within the PISCES Sourcebook ( PS), alongside consequential amendments to the FCA Handbook, as detailed in FCA Policy Statement PS25/6: Private Intermittent Securities and Capital Exchange System: Sandbox...
ARCHIVED – this case hub reflects the position as at the judgment dated 21 January 2020 and is no longer maintained. Note – on 20 May 2020, the Supreme Court declined Ping Europe Limited’s application to bring an appeal. See further: timeline, commentary and related cases. Case facts Outline Appeal brought by Ping Europe Limited against the CAT’s decision upholding the CMA’s infringement finding that it had violated Article 101(1) TFEU and/or the Chapter I prohibition of the Competition Act 1998 by stopping retailers from selling its clubs on their websites. Latest developments On 20 May 2020, the Supreme Court refused Ping Europe Limited’s application to appeal the Court of Appeal’s judgment of 21 January 2020. That judgment dismissed Ping Europe Limited’s appeal against the CAT’s ruling, which upheld the CMA’s conclusion that Ping Europe Limited’s ban on online sales amounted to a...
CASE HUB ( NOTE—appeal lodged before the CAT in Ping Europe Limited v CMA (1279/1/12/17), see Ping Europe v CMA) ARCHIVED – this archived case hub sets out the position as at the 24 August 2017 decision date; it is no longer updated. See further the timeline, related commentary and associated cases for reference. Case facts Outline CMA Article 101 TFEU/ Chapter I CA98 probe into purported anti‑competitive practices within the wider sports equipment market, including a notable prohibition on internet sales of golf clubs. Latest developments On 24 August 2017, the CMA delivered an infringement decision against Ping Europe Limited ( Ping) and levied a £1.45m penalty for stopping two UK retailers from offering Ping golf clubs for sale online (on the retailers’ own websites). The ruling obliges Ping to terminate the online sales restriction and to avoid applying the same or similar conditions to other...
The tax treatment of payments in lieu of notice ( PILONs) Significant changes to sections 402–404 of the Income Tax ( Earnings and Pensions) Act 2003 ( ITEPA 2003) took effect on 6 April 2018. In essence, every PILON—whether made under an express or implied contractual PILON clause or made without any such provision—is now fully taxable and liable to both employee and employer National Insurance contributions ( NICs). This position is delivered through a requirement for employers to perform a post-employment notice pay ( PENP) calculation. As set out below, that calculation enables employers to determine which portion of a termination payment falls within the tax charge. Consequently, the pre‑2018 distinction between PILONs paid under a contractual PILON clause (previously wholly taxable) and PILONs not paid under a contractual provision (which could access the £30,000 tax exemption and were entirely outside NICs) no longer...
This Practice Note It explores the legal framework governing picketing, the criteria for when it amounts to ‘peaceful’ picketing, the situations in which such activity could attract criminal liability, and matters tied to direct action, protests and demonstrations. Where appropriate and relevant, it draws on the Code of Practice on picketing. It is not a term with exhaustive statutory or other definition......
PI & Clinical Negligence horizon scanner— January 2024 [ Archived] ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note provides a summary of the key legal developments of relevance to personal injury and clinical negligence practitioners as at 31 January 2024. For developments that pre-date this horizon scanner, please refer to PI and Clinical Negligence horizon scanning—overview. Key PI & Clinical Negligence developments Annual survey for hours and earnings figures released for 2023 The Office for National Statistics ( ONS) issued the provisional 2023 earnings outcomes from the annual survey of hours and earnings. The results constitute annual estimates of paid hours worked and remuneration for UK employees, categorised by sex and broken down into full-time and part-time work. See: LNB News 01/11/2023 66. Mo J opens consultation into increasing selected court and tribunal fees The Ministry of...
PI & Clinical Negligence horizon scanner— June 2020 [ Archived] ARCHIVED: This Practice Note is archived and not maintained. It provides a snapshot of the principal legal developments pertinent to personal injury and clinical negligence practitioners as at June 2020. For practitioners seeking the most recent horizon scanner, reference should be made to PI and Clinical Negligence horizon scanning—overview. New special account rate The Ministry of Justice has confirmed and announced that, with effect from 1 June 2020, interest rates payable on Court Funds Office special and basic accounts have been reduced. The special account rate falls from 0.5% to 0.1%, and the basic account rate decreases from 0.1% to 0.05%. The Lord Chancellor will undertake a further review of the interest payable to clients in the event the Bank of England base rate rises in future. See News Analysis: Changes to interest rates for Court Funds...
PI & Clinical Negligence horizon scanner— October 2020 [ Archived] ARCHIVED: This Practice Note has been archived and is not maintained. It distils the principal legal developments of interest to personal injury and clinical negligence practitioners as at 20 October 2020. For the most recent horizon scanner, refer to PI and Clinical Negligence horizon scanning—overview. Accommodation claims— Swift v Carpenter On 9 October 2020, the Court of Appeal delivered the long‑anticipated judgment in Swift v Carpenter, reconsidering the approach to valuing the loss suffered where a claimant must fund the purchase of suitable alternative accommodation. The prior methodology, originating in Roberts v Johnstone, was criticised as ‘unfit for purpose’, both because the prevailing negative discount rate produced a nil valuation in every instance, and more broadly. The Court of Appeal concluded that Roberts v Johnstone does not provide full and fair...
What does IP completion day mean for PI & Clinical Negligence claims? [ Archived] ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note considers the consequences of the UK’s departure from the EU at the close of the implementation/transition period ( IP completion day). Under the European Union ( Withdrawal Agreement) Act 2020, IP completion day is 31 December 2020 at 11 pm. It examines how EU law and international conventions apply within the UK and highlights key issues concerning applicable law, jurisdiction, service of documents, and the recognition and enforcement of judgments. The ramifications are not confined to EU Member States, but also extend to the Lugano Convention 2007 contracting states ( Iceland, Norway and Switzerland). Further, it identifies principal practical points for PI practitioners handling cross-border road traffic accidents, product liability matters, package holiday claims, and rail incidents in...
ARCHIVED This archived Practice Note outlines the data protection regime in force before 25 May 2018 and reflects the position under the Data Protection Act 1998 ( DPA 1998). It is provided for background only and is not maintained. What is meant by image? Two forms of image are discussed in this Practice Note, both relevant to data protection: The likeness of a person’s physical features and the factual circumstances of their proximity (for example, a photograph or picture)—the ontic definition. How a person is conceived in the public mind—the ontological definition. For a comprehensive introduction to the GDPR, collating key practical guidance, see: UK data protection law collection. Data protection The aim of data protection law is to ensure that anyone processing personal data for purposes other than purely domestic ones is subject to regulation. The rationale for such regulation is outside the scope of this Practice Note. Under the DPA 1998,...
Updated in January 2026 Introduction The Philippines has continued to deliver solid, resilient economic outcomes, keeping its place among Southeast Asia’s faster-growing economies. From 2010 to 2019, average annual GDP growth was around 6.4%, a clear step up from the 4.5% average recorded between 2000 and 2009. Despite global headwinds from the coronavirus ( COVID-19) pandemic in 2020, the country showed durability; GDP growth recovered to 5.6% in 2023, the fastest in Southeast Asia. Credit assessments remain positive too: as of June 2024, Fitch Ratings affirmed the Long- Term Foreign- Currency Issuer Default Rating at ‘ BBB’ with a stable outlook, indicating robust medium-term growth prospects. This guide highlights key matters a new business will need to understand and address before starting operations in the Philippines. It is not exhaustive, and specific Philippine legal advice should always be obtained prior to setting up and running a...
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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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