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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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Reorganisation for tax purposes This Practice Note explains the meaning of a reorganisation for tax purposes, and outlines how shareholders are taxed when a company undertakes one. A reshaping of a company’s share capital ought to be tax neutral for its investors. For tax, it is treated as involving neither a disposal of existing shares nor an acquisition of replacement shares. A shareholder’s stake in the company before and after the reorganisation is regarded as the same asset for chargeable gains purposes. For tax purposes, a reorganisation is defined expressly by statute. A range of transactions (including bonus issues and rights issues) can fall within that statutory concept. By contrast, some other arrangements (for example, scrip dividends and vendor placings) do not satisfy the conditions to qualify as a tax-neutral reorganisation. Where such steps result in existing shareholders making, or being deemed to make, a...
Introduction Korea has developed into an emerging arbitration hub in Northeast Asia over the past two decades, enjoying a well-earned status as an arbitration-friendly venue. The Korean Arbitration Act ( KAA) provides the statutory backbone for arbitration in Korea. First enacted in 1966, it was comprehensively revised in 1999 to align with the UNCITRAL Model Law 1985, later adjusted in part to reflect the updates introduced by the UNCITRAL Model Law 2006, and amended again in 2020 to incorporate revisions arising from the Arbitration Industry Promotion Act. As one of the earliest Asian adopters of the UNCITRAL Model Law on International Commercial Arbitration, Korea has built a dependable legal regime for arbitral proceedings, making it a reliable place for arbitration in Korea. Korean courts are widely viewed as supportive of arbitration, upholding arbitration agreements between the parties and exercising restraint in...
CASE HUB (appeal lodged by Orange Polska at Court of Justice in Case C- 123/16) ARCHIVED –this archived case hub reflects the position at the date of the judgment of 17 December 2015; it is no longer maintained. See further: timeline and related/relevant cases Case facts Outline Appeal before the General Court seeking annulment, or a reduction, of penalties arising from the Commission’s decision of 22 June 2011, which found an abuse of a dominant position contrary to Article 102 TFEU and imposed a €127.55m fine on Telekomunikacja Polska (now Orange Polska). The infringement concerned an alleged refusal, between August 2005 and October 2009, to provide rival operators with wholesale access to broadband Internet services. On 17 December 2016, the General Court rejected Orange Polska’s action in its entirety. The case addresses, among other matters, the approach to fine calculation, the...
CASE HUB NOTE—appeal lodged before the Court of Justice C‑846/19 P ARCHIVED — this archived case hub reflects the position at the date of the judgment of 12 September 2019; it is no longer maintained. See further, timeline Case facts On 20 November 2013, the Commission decided that support for building the Lithuanian liquefied natural gas terminal at the Klaipėda Seaport complied with State aid rules ( Case SA.36740) Outline An action for annulment was brought before the General Court contesting that decision Latest developments On 12 September 2019, the General Court delivered its judgment and dismissed the appeal in full The Court held the Commission had assessed all material available to it and could not rely on information never submitted in the complaints It confirmed the Commission had not erred in evaluating prospective Lithuanian gas demand It found competing private proposals were not...
CASE HUB ARCHIVED This archived case hub captures the position as at the judgment of 5 October 2020 and is no longer updated. For more detail, see the timeline, commentary and related cases. Case facts Outline Appeal before the General Court against the European Commission’s 2017 decision blocking the planned joint purchase of Cemex Croatia by Heidelberg Cement and Schwenk under the EU Merger Regulation ( Case M.7878). Latest development On 5 October 2020, the General Court delivered its ruling, dismissing the action and confirming the Commission’s prohibition. Parties Applicants: Heidelberg Cement AG ( HC) Schwenk Zement KG ( Schwenk) Defendant: European Commission HC is a Germany-based producer of construction materials with operations spanning 60 countries worldwide. Schwenk is a German construction materials manufacturer active in several European jurisdictions. Duna Dráva Cement ( DDC) is their joint subsidiary, headquartered in Hungary and operating across Eastern Europe; at the time of the...
CASE HUB ARCHIVED —this hub is archived and records the position as at the judgment dated 13 May 2015; it is no longer maintained or updated. For further background, see the timeline, commentary and related/similar cases. For details on all current General Court appeals, consult the General Court—appeals tracker. Case facts Outline An appeal was brought before the General Court asking for annulment of the Commission’s clearance of 28 August 2009 that conditionally approved Lufthansa’s takeover of Austrian Airlines ( Case COMP/ M.5440— Lufthansa/ Austrian Airlines). On 13 May 2015, the General Court rejected the action in full. The case illustrates how hard it is to overturn merger clearances. Parties Applicant: Niki Luftfahrt Gmb H ( Niki Luftfahrt) Defendant: European Commission Niki Luftfahrt is an Austrian low-cost carrier and a subsidiary of Air Berlin. Headquartered at Vienna International Airport, and at the material time, it operated...
The framework for international arbitration in Canada Canada has implemented the 1985 United Nations Commission on International Trade Law ( UNCITRAL) Model Law (the Model Law). As a federation, Canada allocates international arbitration legislation to both the federal order and each province and territory. Those statutes either reproduce the Model Law—for instance, Ontario’s International Commercial Arbitration Act, 2017, SO 2017, c 2, Sch 5 (the ‘ International Commercial Arbitration Act 2017’) appends the Model Law as a Schedule—or adopt its core tenets. Federally, Canada has not yet enacted the 2006 amendments to the Model Law. At the provincial level, Ontario and British Columbia are currently the only provinces to have incorporated those revisions, seen respectively in Schedule 2 to the International Commercial Arbitration Act 2017 and the International Commercial Arbitration Act, RSBC 1996, c 233. Challenging the jurisdiction of an...
Practice Note This Practice Note outlines the courts’ treatment of business assets in financial remedy proceedings, covering matters such as whether those assets might be realised by sale, the circumstances for lifting the corporate veil and the effect of the Supreme Court’s ruling in Prest v Petrodel Resources, as well as the deployment of expert opinion. It further reviews situations in which business assets may, to varying degrees, be classed as non-matrimonial/civil partnership property, and how risk is apportioned between the parties as between assets that are ‘copper-bottomed’ and those that are ‘risk laden’, with reference to Wells sharing. Business interests—whether shareholdings in a limited company, stakes in a partnership or LLP, or the assets of a sole trader—form part of the pool of marital/civil partnership assets alongside other property or investments. Unlike land or buildings, bank balances and portfolio holdings, a business...
ARCHIVED: This Practice Note has been archived and is no longer maintained. It examines the carve-out of arbitration from the reach of Brussels I, considers how arbitration agreements interact with court jurisdiction, and reviews proposed amendments to that exclusion. Note: on 10 January 2015, Brussels I was repealed in full and replaced by Brussels I (recast). Nevertheless, transitional arrangements apply. For details of those and whether Brussels I may still govern the matter you are handling, see Practice Note: E& W Brussels I (recast)—application and exclusions. Status of Brussels I judgments in arbitration proceedings Where a court rules that it has jurisdiction to determine a dispute, is that judgment binding on a Member State court in ensuing arbitration proceedings? Put another way, does it generate an issue estoppel preventing the English court from deciding the same issue? The Court of Appeal considered this in...
ARCHIVED This Practice Note is archived and no longer maintained. It reviews exceptions to the default rule that a claimant must issue proceedings in the courts of the defendant’s domicile under Article 6 of Regulation ( EC) No 44/2001 ( Brussels I). It considers three Article 6 scenarios: the involvement of third parties counterclaims claims concerning rights in rem, i.e. over movable property Note: from 10 January 2015, Regulation ( EC) No 44/2001 ( Brussels I) was repealed in full and replaced by Regulation ( EU) 1215/2012, Brussels I (recast). Transitional arrangements apply. For details of those arrangements, and to assess whether provisions of Brussels I still govern the matter at hand, see Practice Note: E& W Brussels I (recast)—application and...
This Practice Note offers a primer on the British Virgin Islands ( BVI) in the context of offshore trusts. For broader details on the BVI, see Practice Note: Private Client— British Virgin Islands— Q& A guide [ Archived]. Geography Situated east of Puerto Rico within the Virgin Islands chain known as the Leeward Islands, the BVI comprises the principal islands of Tortola, Virgin Gorda, Anegada and Jost Van Dyke, together with more than fifty smaller islands. The North Atlantic Ocean borders the territory to the north, while the Caribbean Sea lies to the south. Road Town, the capital, is located on Tortola and is the centre of the financial services industry. Government Ultimate executive authority in the BVI rests with King Charles III. A resident Governor is appointed by the Queen, on the advice of the UK government, and exercises...
Introduction This Practice Note sets out the principal areas in which Brexit has a clear and immediate legal effect on the Great Britain ( GB) renewables sector. On 23 January 2020, the European Union ( Withdrawal Agreement) Act 2020 ( EU( WA) A 2020) was enacted, allowing the government to ratify the Withdrawal Agreement and transpose its terms into UK law. Owing to EU( WA) A 2020, the UK continued to be subject to EU law throughout the transition period established under that Agreement. The transition concluded at 11 pm ( GMT) on 31 December 2020. From that moment—defined in UK law as ‘ IP completion day’—core transitional measures ceased and substantial alterations began to apply across the UK’s legal framework. On 24 December 2020, the European Commission and the UK government confirmed an agreement in principle on the legal basis for the future UK‑ EU...
FORTHCOMING CHANGE: On 24 May 2024, the Digital Markets, Competition and Consumers Bill secured Royal Assent, was enacted as the Digital Markets, Competition and Consumers Act 2024 ( DMCCA 2024), with some provisions commencing immediately. The unfair commercial practices regime in DMCCA 2024, Part 4, Chapter 1 took effect on 6 April 2025, disapplying and substituting the equivalent rules in the Consumer Protection from Unfair Trading Regulations 2008, SI 2008/1277 ( CPUTR 2008) from that date. However, sections 232, 234 and 235, which concern consumers’ rights to redress, have not commenced; until they do, Part 4A of CPUTR 2008 continues to regulate redress. The strengthened consumer protection enforcement powers likewise began on 6 April 2025. Measures still pending include the repeal of the Alternative Dispute Resolution for Consumer Disputes ( Competent Authorities and Information) Regulations 2015 ( Consumer ADR...
BIM comes in several guises. On 4 April 2016, building information modelling ( BIM) level 2 became compulsory on all centrally-procured UK government projects. Consequently, the use of BIM must increasingly be reflected within contractual documentation throughout the construction supply chain and within the professional team. See Practice Note: What is BIM? Do not pursue change merely for the sake of it; at each stage of the contract it is sensible to assess what, in contractual terms, has shifted from the status quo due to the introduction of BIM on a project. There are, however, a number of areas where amendments are likely to be required to ensure the additional requirements of BIM are catered for. This can be delivered through ‘light touch’ adjustments to administrative clauses, or through more extensive revisions to incorporate early engagement and reflect...
Digital Business— Austria— Q& A guide [ Archived, 2021 edition] This Practice Note presents a country-focused Q& A on e‑commerce in Austria, issued within the Lexology Getting the Deal Through series by Law Business Research ( January 2020). Authors: DORDA— Axel Anderl; Andreas Zahradnik; Bernhard Müller; Paul Doralt; Christian Schöller; Elisabeth König; Nino Tlapak 1. How can the government’s attitude and approach to internet issues best be described? The newly elected Austrian administration has stated it will: extend its broadband agenda, including 5G deployment; uphold the EU’s net neutrality; create and back an Austrian Cloud aligned with the GDPR and data protection norms; bolster the Austrian Data Protection Authority; endorse the PSI Directive and the Open Data Directive; prioritise AI and blockchain; and advance digitalisation and technological...
The International Arbitration Act 1974 ( IAA 1974) The International Arbitration Act 1974 ( IAA 1974), Australia’s statutory framework for international commercial arbitration, gives effect to: the Convention on the Recognition and Enforcement of Foreign Arbitral Awards (the New York Convention) without any reservations ( Sch 1) the United Nations Commission on International Trade Law ( UNCITRAL) Model Law 1985, as amended in 2006 (the Model Law) ( Sch 2) the International Centre for Settlement of Investment Disputes ( ICSID) Convention ( Sch 3) The IAA 1974 embodies pro‑arbitration and pro‑enforcement policies that apply to all international arbitral proceedings with an Australian seat, and to the recognition and enforcement of foreign arbitral awards. The Act was amended in 2015 following the Civil Law and Justice ( Omnibus Amendments) Act 2015, with further amendments in October 2018 by the Civil Law and Justice...
This Practice Note explains the defence available under article 12 in response to an application brought under the Hague Convention of 25 October 1980 on the Civil Aspects of International Child Abduction (the 1980 Hague Convention). Where more than 12 months have elapsed since the child’s removal or retention, the abducting parent may argue that the child has become settled within the new jurisdiction. For practical guidance on defences to an application under the 1980 Hague Convention, see Practice Notes: Child abduction—introduction to defences under the 1980 Hague Convention Defences under the 1980 Hague Convention—consent, acquiescence and non-exercise of rights of custody Defences under the 1980 Hague Convention—grave risk of physical or psychological harm Child abduction—defences in response to an application under the 1980 Hague...
Article 101(1) TFEU Article 101(1) TFEU outlaws agreements and concerted practices that may influence trade between EU Member States and that have the aim or effect of preventing, restricting, or distorting competition. Although the boundary between the two infringement categories has become somewhat indistinct, object infringements generally stem from conduct that is inherently anti-competitive and sit at the more serious end of the spectrum. In such instances, a competition authority or claimant need not prove an actual impact on competition, as this is presumed. By contrast, arrangements that are less clearly anti-competitive call for an analysis of their actual effects before condemnation under competition law. Any adverse impact on competition must be appreciable to be caught by Article 101 TFEU. It is unnecessary to demonstrate specific, realised restrictive effects; it is enough, on a realistic and credible analysis, to show the agreement is capable of...
THIS PRACTICE NOTE APPLIES IN RELATION TO TRUST- BASED OCCUPATIONAL DEFINED CONTRIBUTION PENSION SCHEMES This Practice Note has been archived. It relates to the Pensions Regulator’s approach to DC governance during the period from 21 November 2013, when its original defined contribution Code of Practice (the previous DC Code) came into effect, through to 28 July 2016, when its new Code of Practice 13 on the governance and administration of occupational trust-based schemes providing money purchase benefits (the New DC Code), together with supporting DC guides, also came into effect. It focuses on: the 31 DC quality features (the DC Quality Features) described by the Pensions Regulator (the Regulator) in the previous DC Code and in associated regulatory guidance published in November 2013; and the ways in which trustees of DC occupational pension schemes could demonstrate that they had complied with those DC...
ARCHIVED: This Practice Note has been archived and is not maintained This note distils the principal legal changes anticipated to affect corporate lawyers in 2025 and is supplied for background use only. To monitor legal and regulatory developments on particular themes, refer to: National Security and Investment Act—progress tracker UK listing and prospectus regime reform—progress tracker SPAC tracker Dual class share structure tracker UK Listing Rules tracker Prospectus Regulation Rules tracker UK Prospectus Regulation tracker EU Prospectus Regulation tracker (2001–2020) Disclosure Guidance and Transparency Rules tracker Transparency Directive tracker [ Archived] Market Abuse Regulation—timeline Markets in Financial Instruments Directive ( Mi FID II) and Markets in Financial Instruments Regulation ( Mi FIR)—timeline (2007–2023) [ Archived] For key cases of interest to corporate practitioners, see: Case tracker—2025—...
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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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