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
This Practice Note sets out the principal amendments to the environmental impact assessment ( EIA) regime introduced by Directive 2014/52/ EU in 2014. For the complete, amended framework, see Practice Note: EU Environmental Impact Assessment Directive—snapshot. Evolution of the EIA regime At EU level, environmental impact assessment was first regulated by Council Directive 85/337/ EEC of 27 June 1985, which came into force on 3 July 1985, with a transposition deadline of 3 July 1988. From 1997 to 2009, the 1985 Directive underwent a series of major amendments. Following a 2009 review of the regime’s effectiveness, those changes were codified and consolidated for clarity and coherence in Directive 2011/92/ EU (the EU EIA Directive). Directive 2014/52/ EU (the 2014 Amending Directive) took effect on 15 May 2014 and made significant revisions to the EU EIA Directive. It sought to: enhance...
Regulator powers in relation to parent undertakings In pursuit of the government’s goal of more rigorous oversight of the financial system—prompted by problems exposed after several prominent firm failures—the Financial Services Act 2012 introduced a range of fresh tools to the regulators’ armoury. Chief among these are the measures in Part 12A of the Financial Services and Markets Act 2000 ( FSMA 2000), which address the powers the FCA and PRA may exercise over ‘parent undertakings’ (as defined in FSMA 2000, s 420; see also the Glossary to the FCA Handbook). The Prudential Regulation Authority ( PRA) and the Financial Conduct Authority ( FCA) hold broadly equivalent powers for this purpose. The suite of powers in FSMA 2000, ss 192A–192N, is connected to those in FSMA 2000, Pt XII, which concern control over authorised persons. As with any corporate form, parent...
The most straightforward way to invest in property together is for the investors to hold the asset jointly. Though this is comparatively uncommon in a commercial setting, where investors tend to create a structure such as a partnership or a company to serve as the joint venture vehicle, it still represents the prevailing and most familiar form of joint investment. For many individual investors, this is the route most often taken in practice. Contractual joint ownership Contractual joint ownership can take several forms, including: where each participant holds a direct legal interest in the asset (see Practice Note: Establishing a beneficial interest (joint ownership)) where a trust—express or implied—is established over the property, so that trustees hold the property for the trust’s beneficiaries (see Practice Note: Trusts of land—property) where an implied partnership arrangement is in place (see Practice Note: Forming a...
Practice Note Across England and Wales, Scotland and Northern Ireland, leases sit at the core of any UK property-related business. Interests in land of any meaningful duration are commonly structured as leases, allowing landlord and tenant to benefit from the legal rights and obligations that accompany that relationship. While the legal mechanics of granting a lease operate in the same way in all cases, there is no single tax outcome for a grant. The tax position of the landlord granting the lease, and the tenant to whom it is granted, depends on their particular circumstances and on the features of the lease itself. This Practice Note considers only the direct tax position (income tax, corporation tax and CGT) on the grant of a lease. In this note, CGT is used to mean both capital gains tax and corporation tax on chargeable gains. For the direct tax...
Property development Within the real estate arena, development activity is fundamental for all participants, whether they are specialist developers or owners enhancing their own investment properties. Projects may range from light refurbishment and substantial alterations through to entirely new construction. Although those undertaking these activities are typically taxed under the ordinary rules, certain provisions apply specifically to property development. Development can be for commercial purposes, for residential use, or a mix of both, for example where flats are created above commercial space at street level. Many of the issues arising for commercial and residential schemes are similar, though notable differences do exist. For any project, it is necessary to evaluate indirect tax as well as direct tax. This Practice Note looks at the direct tax considerations that arise in particular on the development of land for residential use. The focus is on...
refers to the transition from manual, paper-based or other analogue, non-digital processes to integrated digital technologies and tools that enable the efficient flow and movement of goods, information and finances between suppliers, manufacturers, logistics providers and customers. In practice, this means the adoption and integration of digital solutions across all stages of the supply chain, from sourcing and procurement through to production, distribution and delivery. Digitalisation is realised using a range of technologies including data analytics, automation, artificial intelligence ( AI), blockchain and the Internet of Things ( Io T). Its importance has increased as supply chains have become more volatile, complex, opaque and cost-intensive. Today, supply chains face significant risks from global disruptions (such as the COVID-19 pandemic, geopolitical tensions and trade restrictions, including tariffs), extreme weather and climate-related events, regulatory pressures and rising expectations for...
This Practice Note explores Directive ( EU) 2019/790 of the European Parliament and of the Council of 17 April 2019 on copyright and related rights in the EU Digital Single Market ( EU DSM Copyright Directive). It provides a concise high level outline of the background to, and the individual detailed articles of, the EU DSM Copyright Directive, and highlights debate over the wording of particular provisions, such as Article 15 on rights in press publications and Article 17 on use of protected content by online content sharing service providers ( OCSSPs). The Practice Note also considers the status of the EU DSM Copyright Directive in the UK and points of divergence between the UK and the EU on key provisions. The EU DSM Copyright Directive amended Directive 96/9/ EC on the legal protection of databases ( EU Database Directive) and...
This Practice Note offers guidance on digital regulation, setting out what it means and identifying the sectors where it matters. What is digital regulation? The label ‘digital regulation’ lacks a settled legal definition. In essence, it captures the legislative and regulatory regimes governing digital technologies, online activities, and services powered by data. In practical terms, it concerns how governments and regulators control and supervise multiple areas, as outlined below: Its aims are to safeguard users, uphold fair competition, mitigate risks, and build confidence in digital ecosystems, while enabling innovation and economic development. This Practice Note introduces the components of the digital regulation landscape and directs readers to deeper materials on those topics, including certain areas subject to sector-specific regulation. Online platforms and content ‘ Platform’ is a broad label covering varied forums and capabilities, shaped by the technologies implemented and the underlying business model. From a...
This Practice Note outlines the range of intellectual property ( IP) protections available for a digital health product. It further explores ancillary IP issues, including safeguarding as a trade secret, incorporation of open-source software, possible ownership conflicts with staff and contractors, IP licences, and safeguarding patient information. The Practice Note additionally reviews IP planning throughout digital health product creation, from ideation and early research through advertising, marketing and sale, and on to later enhancements and upgrades. What is digital health? Digital health sits where healthcare IT meets medical devices, and encompasses the use of data to support diagnosis, treatment, prevention and monitoring of disease, as well as providing support to healthcare practitioners. Using digital health devices to track patients can widen access to healthcare services without markedly raising costs. Such devices can feed back to clinicians in real time, enabling swift...
ARCHIVED This archived Practice Note outlines information on the Digital Economy Act 2010 and the early use of s 97A website blocking. It is provided purely for background reference and is not being maintained. For guidance on website blocking, see Practice Note: Website blocking orders. The Digital Economy Act 2010 ( DEA 2010) obtained Royal Assent on 8 April 2010. Many measures aimed at tackling online copyright infringement, to curb unlawful file-sharing, were intended to commence on that date or in June 2010. DEA 2010 inserts new sections 124A to 124N into the Communications Act 2003 ( CA 2003). Once a supporting code, approved or made by Ofcom, is in place, qualifying Internet service providers ( ISPs) will be required to meet duties set out in that code. Those obligations will be underpinned by a code approved by Ofcom or, if no industry code is...
STOP PRESS: The Property ( Digital Assets etc) Act 2025 obtained Royal Assent on 2 December 2025 and took effect immediately. Section 1 confirms that an item (including something of a digital or electronic character) is not barred from being the subject of personal property rights simply because it is neither a thing in possession nor a thing in action. Accordingly, digital holdings such as cryptocurrency, non-fungible tokens and carbon credits may now be treated as personal property. See LNB: 04/12/2025 2. This Practice Note is in the process of being revised to take account of this development. What are digital assets? Although there is presently no statutory definition of ‘digital assets’, the Law Commission’s final report, issued on 28 June 2023, offers crucial backing for the developing legal architecture for digital assets under English law. See News Analysis: A new frontier for digital...
This Practice Note charts the pivotal stages in the evolution of the legal status of digital and cryptoassets under English law, explaining why that status is significant and how it has been refined through decisions and reform proposals. The UKJT’s 2019 Legal Statement on Cryptoassets and Smart Contracts AA v Persons Unknown (2019), confirming digital assets can be property in English law and why that matters The step-by-step development of this proposition in subsequent case law The Law Commission Report and the Property ( Digital Assets etc) Bill D’ Aloia v Persons Unknown, the first post-trial judgment to address digital asset status For a primer on the technology and trading mechanisms, see Practice Note: Crypto and digital assets—what are they and how do they work? The UK Jurisdiction Taskforce report ( November 2019) A natural point of departure is the UKJT’s Legal...
This Practice Note sets out the main digital advertising and marketing routes, such as website advertising (banners and tile ads), search engine optimisation ( SEO), social media advertising, email advertising, mobile advertising, streaming advertising, digital out-of-home ( DOOH) and virtual out-of-home ( VOOH), virtual and augmented reality advertising, affiliate marketing, and content and native advertising. It also flags the core regulatory and legislative frameworks, together with the outcomes of non-compliance. Digital, online and social media (together termed ‘digital’) cover a wide and continually expanding range of channels for delivering promotional materials. Each option carries particular benefits and drawbacks when it comes to managing legal risk. Digital technology can aid compliance by permitting closer control of campaigns than traditional media. However, this is a rapidly evolving field, with innovation frequently stretching the limits of current legislation. For fuller guidance on the topics...
This Practice Note examines the implications of replacing the DIAC Arbitration Rules 2007 with the 2022 rules, together with the impact of Decree No 34 of 2021 concerning the Dubai International Arbitration Centre ( Decree No 34)... Introduction The Dubai International Arbitration Centre ( DIAC) has released the DIAC Arbitration Rules 2022 (2022 Rules). Taking effect on 21 March 2022, the 2022 Rules superseded the earlier DIAC Arbitration Rules 2007 (2007 Rules). Their arrival follows the controversial Decree No 34 of 2021 concerning DIAC ( Decree No 34)... Decree No 34 abolished: the DIFC Arbitration Institute ( DAI), the body that had formed a joint venture with the London Court of International Arbitration ( LCIA) to create the DIFC- LCIA Arbitration Centre; and the Emirates Maritime Arbitration Centre ( EMAC), with both DAI and EMAC being consolidated into...
All Article citations in this Practice Note refer to the Arbitration Rules of the Dubai International Arbitration Centre ( DIAC, the DIAC Rules). Consistent with other prominent institutional frameworks, the composition of the arbitral tribunal under the DIAC Rules is governed by the parties’ arbitration agreement ( Article 10.1). Under the DIAC Rules, appointments can proceed in three ways: appointment of a sole arbitrator three-member tribunal—where three arbitrators are envisaged, each party designates one arbitrator and, unless agreed otherwise, the two party appointees nominate the third, who will serve as chairperson, for DIAC’s appointment where the arbitration agreement is silent on whether there is to be one or three arbitrators, DIAC’s default applies so that the Tribunal is a sole arbitrator, unless DIAC decides, in the case’s circumstances, that a three-member tribunal is appropriate ( Article...
Devolution describes the transfer of decision-making and governance to subordinate tiers of the state within the nation-state. Domestically, in the UK context, it means granting the smaller nations their own distinct governmental and parliamentary arrangements. This Practice Note outlines the relevant statutory law-making institutions established in Scotland, Wales and Northern Ireland. Brexit impact—devolution UK devolution interacts intricately with EU law and competences, so it is affected by the UK’s departure from the EU. For general updates on the process and preparations for Brexit, refer to Practice Note: Brexit timeline. For more on how Brexit bears on devolution, see News Analysis: Examining the impact of Brexit and UK-wide common frameworks on devolution. Devolved institutions and their law-making powers Each of Scotland, Wales and Northern Ireland has a single-chamber legislature of elected members, with some members also serving as Ministers carrying out executive functions as part of their...
The Infrastructure ( Wales) Act 2024 ( I( W) A 2024) received Royal Assent on 3 June 2024. From 15 December 2025, a single, unified consenting route for infrastructure was brought into force which, for specified categories of significant infrastructure projects, supersedes the Developments of National Significance ( DNS) process. This Practice Note sets out the DNS regime and the way it continues to apply under the transitional and saving provisions in I( W) A 2024, s 146 and supporting regulations. For details of the new infrastructure consent regime, see Practice Note: Infrastructure consent in Wales. Developments of National Significance in Wales Status of DNS following the Infrastructure ( Wales) Act 2024 From 15 December 2025, new proposals that fall within the significant infrastructure projects ( SIPs) categories in I( W) A 2024 will generally require infrastructure consent instead of planning permission under the DNS route. The DNS...
This Practice Note outlines the principal statutory models of development corporation used in England, their purposes, how they are brought into being, and the key powers and planning matters for practitioners advising promoters, landowners, local authorities and other stakeholders. What is a development corporation? A development corporation is a statutory body corporate established to deliver development, regeneration or a new settlement within a defined area, using a suite of powers that commonly includes land assembly, undertaking development, delivering infrastructure and, for some models, planning functions. Development corporations are constituted under different statutory routes. In England, the main models are provided by the New Towns Act 1981 ( NTA 1981), Part 16 of the Local Government, Planning and Land Act 1980 ( LGPLA 1980), and Part 8 of the Localism Act 2011 ( LA 2011). The selected route determines: who designates the area and...
This Flowchart sets out the application procedure for development consent orders ( DCOs) for nationally significant infrastructure projects under the Planning Act 2008, from pre-application, obtaining information about interests in the land, submission of the application, acceptance by the Secretary of State, pre-examination, examination, the Secretary of State's final decision and challenge. This flowchart explains the procedure for applying for development consent orders ( DCOs) for nationally significant infrastructure projects under the Planning Act 2008, covering pre-application stage, gathering details of interests in the land, submitting the application, acceptance by the Secretary of State, pre-examination, examination, the Secretary of State’s final decision, and challenge......
Practice Note This Practice Note sets out what business development encompasses in a law firm setting, sketches the principal approaches available and offers a straightforward, six-step route to building an effective business development plan. Every law firm, whatever its size or specialism, must actively secure new business to endure and grow. The UK legal market is becoming ever more competitive; clients are better informed, more cost-conscious, and increasingly ready to switch between firms. Reputation on its own is no longer sufficient to ensure a reliable flow of work. A successful firm needs a defined business development strategy, underpinned by realistic plans, appropriate systems and consistent management. Business development is no longer optional for law firms. Nor is it a dependable or sustainable approach to rely on individual solicitors who naturally attract work through their personal standing and contacts. Many law firms produce...
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 ]...