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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 has been archived and is no longer maintained. It addresses the previous CFC regime that applied until the first accounting period of a CFC beginning on or after 1 January 2013. After determining that a company is a controlled foreign company (a CFC), a CFC tax charge may still not arise if one of the available exceptions is met. There are currently eight exceptions to the operation of the CFC rules: exempt activities CFCs that are trading companies with a limited UK connection CFCs that exploit intellectual property with a limited UK connection chargeable profits below a de minimis threshold of £50,000 per 12 month period relevant profits (calculated differently from chargeable profits) under a de minimis threshold of £200,000 per 12 month period CFCs resident in an excluded territory ...
ARCHIVED : This Practice Note has been archived and is not maintained. This Practice Note addresses the previous CFC regime that applied up to the first accounting period of a CFC beginning on or after 1 January 2013. The note is archived and not kept up to date. For material on related topics under the rules effective from that date, refer to: CFC rules—determining residence of controllers and CFCs and New CFC rules— CFC's territory of residence......
ARCHIVED : This archived Practice Note was produced in the setting of the earlier/old Electronic Communications Code (the previous Code) and addresses who held Code powers and who enjoyed Code protection when sharing sites under the former Electronic Communications Code; however, its material remains directly pertinent for the transitional provisions contained in the new Code. It is not kept up to date and is provided solely for general background information. The new Code, set out in Schedule 3A, Part 1 to the Communications Act 2003, commenced on 28 December 2017. The transitional provisions within the new Code, as outlined in Schedule 2 to the Digital Economy Act 2017, state that subsisting agreements made under the previous Code (that is, an agreement under paragraph 2 or 3, or a court order conferring Code rights under paragraph 5 of the previous Code) will continue to operate as an...
ARCHIVED : This Practice Note has been archived and is not maintained. This Practice Note applies to mediations where the transitional criteria in Article 69 of the Withdrawal Agreement between the UK and the EU were satisfied on or before IP completion day (ie 31 December 2020, 11 pm), so the mediation falls within the Mediation Directive 2008/52/ EC. For further guidance on those transitional requirements, see Practice Note: Brexit post implementation period—considerations for dispute resolution practitioners [ Archived]— Mediation. Where those conditions are met, UK domestic legislation preserves the continued application of selected parts of the civil procedure rules that were otherwise revoked or amended as at 31 December 2020, 11 pm, including old Part 78 referred to throughout this Practice Note. For additional guidance, see Practice Note: Brexit post implementation period— CPR changes [ Archived]. Copies of the previous provisions are available here: This Practice Note...
Scope A farm-out is essentially a structure through which the holder of a participating interest in specified oil and gas assets (the Farmor) agrees to transfer a portion of that participating interest (the Assigned Interest) under a production sharing contract (the PSC) — or other host government arrangement conferring rights to hydrocarbons — to a third party (the Farmee). Unlike a conventional sale for cash alone, consideration in a farm-out typically combines a cash element with the Farmee’s commitment to satisfy defined work programme obligations. By farming out, the Farmor can introduce a partner to recover sunk costs, share ongoing funding requirements, bring in technical expertise and capacity that might otherwise be unavailable, and spread risk while participating in any potential upside from an exploration asset. A farm-out agreement (the FOA) mirrors many features of a standard sale and purchase agreement, including...
NOTE : On 2 December 2024, the Lord Chancellor confirmed a change to a positive 0.5% discount rate. That positive 0.5% rate takes effect from 11 January 2025. Schedule A1 to the Damages Act 1996 stipulates that subsequent reviews must take place within five years of the conclusion of the preceding review, which means the next review is required to commence on or before 2 December 2029......
CASE HUB ARCHIVED This archived case hub now records the position as at the decision date of 19 April 2012 and is no longer maintained...
CASE HUB ARCHIVED – this case hub, now archived, sets out the position as at the decision dated 6 December 2013; it is no longer actively updated. Case facts Outline OFT Chapter I investigation into a suspected cartel within access control and alarm systems across the retirement properties sector. Parties Cirrus Communication Systems Limited ( Cirrus) Peter O' Rourke Electrical Limited Owens Installations Limited Glyn Jackson Communications Limited ......
CASE HUB ARCHIVED This archived case hub sets out the position as at the decision dated 5 August 2013 and is no longer maintained. Please see the timeline, commentary and related/relevant cases for further detail. It reflects the position at that date only... Case facts Outline of the OFT’s Chapter I investigation into Roma Medical Aids and retailers concerning mobility scooters... Latest developments On 5 August 2013, the OFT issued an infringement decision and directed the firms to end the arrangements (where this had not already occurred) and to avoid entering similar arrangements in future. The OFT did not impose fines because the agreements were treated as a ‘small agreement’ that is immune from fines—this applies where the parties’ combined turnover is under £20m and price fixing is not involved......
This Practice Note outlines the statutory bases for Ofsted’s administrative framework and fields of activity, the cadence and character of school inspections in particular, the distinct categories of inadequate schools in England, and the actions that a local authority may need to take under the Education and Inspections Act 2006 ( EIA 2006) if one of its schools is deemed inadequate. Ofsted Ofsted is a non-departmental public body funded by government, working in England and led by His Majesty’s Chief Inspector of Education, Children’s Services and Skills ( HMCI). The bulk of Ofsted’s powers and responsibilities sit in Part 1 of the Education Act 2005 ( EA 2005), while the overarching functions and duties of His Majesty’s Chief Inspector are specified in EIA 2006, ss 116–119. In line with EIA 2006, Sch 12, these functions can be delegated lawfully. Ofsted inspectors ( HMIs) are...
Introduction and background This Practice Note summarises the ‘ RIIO‑2’ price controls for Great Britain’s energy networks, which took effect on 1 April 2021 for gas distribution, gas and electricity transmission, and the Electricity System Operator ( ESO). It will be updated as the position develops. RIIO ( Revenues = Incentives + Innovation + Outputs) is the methodology used by the Office of Gas and Electricity Markets ( Ofgem) to set the prices that Great Britain’s licensed onshore energy network owners and operators may charge for use of the electricity and gas transmission networks. In the first instance, network companies recover these charges from licensed suppliers and from generators/gas shippers (under the Connection and Use of System Code, the Distribution Connection and Use of System Agreement, and the Uniform Network Code). Ultimately, the costs are passed through to customers on energy supply bills, where they...
CASE HUB ARCHIVED This archived case hub captures the position as at the decision of 30 May 2019 and is no longer maintained. See the timeline and commentary for further detail. Case facts Summary of Ofgem’s Chapter I investigation into two energy suppliers and a consultancy over an alleged breach of competition law through customer allocation and the sharing of sensitive information. Latest development On 30 May 2019, Ofgem issued an infringement decision finding that E ( Gas and Electricity) Limited, Economy Energy, and Dyball Associates, an energy software and consultancy provider, violated Chapter I of the Competition Act 1998. The total fines imposed amounted to £870,000. Parties Economy Energy Trading Limited and its parent Economy Energy Holdings Limited (together Economy Energy), a UK-based supplier of electricity and gas. The majority of Economy Energy’s customers are on prepayment. E ( Gas and Electricity) Limited and its parent E Holdings Limited...
ARCHIVED: This Practice Note is archived and is no longer maintained. Introduction Feed-in Tariffs ( Fi Ts) provide financial support for electricity produced from low-carbon sources. They deliver guaranteed payments per kilowatt hour (p/k Wh) over a set term to small-scale low-carbon generators. These payments are made by electricity suppliers, who recover the extra expense from their customers, so the additional cost of renewable power is shared across the whole electricity market. For wider details on the Fi T scheme and current activity, including consultations, regulatory guidance and key amendments, refer to the resources below. Practice Note: Feed-in tariff ( Fi T)—key features and the Feed-in tariff scheme tracker showing status and recent developments Ofgem: Essential Guide to applying for ROO- Fi T accreditation Closure of the Fi T On 19 July 2018, BEIS confirmed (as expected) that the Fi T would close to new...
CASE HUB ARCHIVED This archived case hub captures the position as at the decision on 7 November 2016; it is no longer maintained. See the timeline for more information. Case facts Outline: Ofgem conducted an Article 102 TFEU/ Chapter II investigation into SSE plc over an alleged abuse of dominance linked to hindered competition in the market for connecting new developments to SSE’s electricity distribution networks. Latest developments On 7 November 2016, Ofgem formally accepted commitments from SSE and therefore closed its investigation, without deciding whether competition law had been infringed. In brief, the commitments require that: there is broad parity of quotations and charges between point of connection and all-works quotations issued by SSE for the same site all SSE quotations must be clear and transparent; this is enabled by the functional separation of SSE’s connections team into a...
CASE HUB ARCHIVED This archived case hub sets out the position as at the decision dated 23 November 2021; it is no longer maintained. For more, see the timeline and commentary. Case facts Outline Ofgem Article 102 TFEU/ Chapter II investigation into Pay Point concerning an abuse of dominance through the inclusion of particular contractual provisions with certain energy suppliers and retailers which granted Pay Point exclusivity for OTC payment services for prepayment energy customers. Latest developments On 23 November 2021, Ofgem stated it had decided to accept commitments from Pay Point, alongside a £12.5m donation to Ofgem’s Energy Industry Voluntary Redress Scheme, and had brought the case to a close. Parties Pay Point plc Pay Point Network Limited Pay Point Collections Limited Pay Point Retail Solutions Limited (together, Pay Point): Pay Point provides OTC payment services to prepayment energy customers in the UK. For the collection of OTC payments, Pay Point operates a network of...
For additional practical guidance on key legal issues in the wind sector, consult the textbook: Wind: Projects and Transactions. What is offshore wind? Offshore wind means wind turbines installed in bodies of water, most commonly the sea. These turbines convert the kinetic energy of moving air into electricity. Because wind speeds offshore are typically more stable than on land, offshore projects can produce greater volumes of power. While there are overlaps, offshore turbine technology differs markedly from land-based systems. Offshore wind turbines components Early offshore schemes relied on adapted onshore machines; today, turbines are purpose-designed for marine conditions and deliver higher capacities than the largest onshore units, reaching 8–12 MW (megawatts) compared with about 3–4 MW onshore. Even larger onshore and offshore models are currently being developed and built. As with onshore technology, the key parts of an offshore turbine include the following (see Practice Note: Onshore...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which received Royal Assent on 20 March 2025, brings into law the abolition of the remittance basis of taxation and puts in its place a residence-based regime, taking effect from and commencing on 6 April 2025. Under FA 2025, domicile ceases to be the decisive criterion used in establishing liability to inheritance tax. Additional measures in FA 2025 comprise changes to the rules for excluded property status, the ending of protected settlements status for offshore trusts, and revisions to overseas workday relief. For guidance on these updates, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also further: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act...
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which received Royal Assent on 20 March 2025, enacts the removal of the remittance basis of taxation and introduces a residence-based system from 6 April 2025. FA 2025 also makes residence, rather than domicile, the primary criterion for inheritance tax liability. Other updates include: Changes to the rules for assessing excluded property status Abolition of the protected settlements status for offshore trusts Amendments to overseas workday relief For details on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. The trustee borrowing rules, brought in during 2000, targeted a planning device known as a...
Key considerations For information on the residence of trusts for UK tax purposes, see Practice Note: Tax position of non-resident trusts. To secure the advantages of an offshore trust, it is crucial to confirm that the trust’s management and control genuinely occur outside the UK. Key points to note include: Management and control must be exercised from outside the UK. A majority of the trustees should be permanently resident outside the UK and possess suitable experience and expertise in the administration of trusts. The trust deed should stipulate that a majority of trustees are resident in the selected jurisdiction outside the UK......
ARCHIVED: This archived Practice note summarises the three main reliefs afforded to UK resident non-domiciled individuals receiving capital payments (ie payments subject to TCGA 1992, s 87 or Sch 4C) from offshore trusts, including rebasing elections, the exemption of pre-6 April 2008 capital payments and section 1(3) amounts and the remittance basis . As set out in the UK resident non-domiciliaries—tax planning Practice Note, individuals resident in the UK but not domiciled may opt for the remittance basis. Under that basis, UK taxation applies to UK-source income and gains, plus any overseas income and gains remitted to the UK. Foreign earnings and gains kept abroad fall outside the UK tax net. Before 6 April 2008, UK resident non-domiciled individuals were not within section 87 or Schedule 4C of the Taxation of Chargeable Gains Act 1992 ( TCGA 1992). In practice, this allowed 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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