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Introduction to statutory interpretation The aim of statutory interpretation is to determine the legal meaning of a statute, that is, the sense that expresses the legislator’s intention. The clearest guide to that intention is the statutory wording itself, read in its context and with its overall purpose in mind, and its broader legislative setting. Courts should seek to fulfil the purpose of legislation by construing its language, so far as they can, in the manner that most effectively serves that purpose. Put differently, the courts’ default method is purposive, and every enactment is to be construed with that end in view. There is a starting presumption that the grammatical and ordinary sense of an enactment reflects the meaning intended by the legislator. Where an enactment reasonably bears only a single meaning, and no other interpretative tools or
This Practice Note addresses identifying a fiduciary, fiduciary duties and obligations, the no conflict rule, the no profit rule, a fiduciary's duty of confidence, and the remedies available for breach of fiduciary duty. Who is a fiduciary? There is no definitive catalogue of relationships that give rise to fiduciary obligations at common law in every situation universally. Certain relationships are inherently fiduciary, eg trustee and beneficiary, solicitor and client, principal and agent, business partner and co-partners, together with mortgagor and mortgagee. The obligations of some fiduciaries have been set out in statute; for instance, trustees owe a statutory duty of skill and care under section 1 of the Trustee Act 2000 (TrA 2000), and directors' relationships with their companies are addressed in the Companies Act 2006 too. For guidance on directors' fiduciary duties, see Practice Note: of directors for further detailed
Definition of ADR Alternative dispute resolution (ADR) is defined in the CPR Glossary as a collective label for methods of settling disputes other than through the usual trial process. Some courts adopt the term ‘negotiated dispute resolution’ (NDR) to describe resolution by alternative means; for ease, this Practice Note uses ADR. For guidance on how ADR is addressed in the various court guides, see Practice Note: ADR and NDR in the court guides. In essence, ADR is a means of resolving a dispute outside the court system. It typically involves a neutral third party who either helps the parties reach a negotiated outcome, or issues a determination of the dispute that is legally binding. A binding result can follow where the agreement to refer the dispute to ADR so provides. There are multiple forms of ADR processes. For an outline of the different types and their
In brief The British constitution is uncodified, meaning it does not spring from a single constitutional document or code. It draws on a wide range of written and unwritten sources. Alongside the principal written sources of law in England and Wales—legislation (which has also introduced international and human rights principles into our constitution) and the common law—the constitution also rests on two further unwritten bases within this system: the prerogative, and non-legal constitutional conventions. In addition, on one view the basic or prevailing principle of our constitution, Parliamentary sovereignty, is ultimately grounded in political fact rather than in law. Legislation Legislation is the foremost source of constitutional law. Acts of Parliament may set out detailed constitutional rules, or even pass authority to create them to ministers or to others. Under the doctrine of Parliamentary sovereignty, legislation is traditionally regarded as taking precedence over any other form or kind of
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What are cryptoassets? One difficulty in grasping non-traditional money and assets is the inconsistent terminology. Regulators, tax bodies and commentators speak of digital currencies, virtual currencies, cryptocurrencies, cryptoassets and crypto tokens, and it is often uncertain whether the labels are being swapped freely or used with their distinct meanings in mind. For definitions, see Practice Note: Web 3.0, digital assets and cryptoassets—essentials. That Practice Note considers the benefits and drawbacks of using cryptoassets. A range of advantages helps explain their rapid rise in popularity, but these must be weighed against risks inherent in the cryptoasset. Pros of cryptoassets Below are some of the advantages of cryptoassets (notably when used as a fiat currency substitute): lower transaction costs compared with transfers of real currency and assets transparent costs and charges—hidden fees and extra charges common in other online payment methods are absent in Bitcoin...
Scope of this Practice Note This Practice Note outlines the principal risks to consumers from different categories of cryptoassets and related offerings, including staking, together with the consumer protection tools currently available and/or under consideration. What are cryptoassets? Understanding unconventional forms of money and assets is hampered by inconsistent terminology. Regulators, tax authorities and commentators alternately reference digital currencies, virtual currencies, cryptocurrencies, cryptoassets and crypto tokens, without always indicating whether these labels are used interchangeably or with precise distinctions. For definitions, see Practice Note: Web 3.0, digital assets and cryptoassets—essentials. Unless stated otherwise, this Practice Note adopts ‘cryptoassets’ as defined in section 417(1) of the Financial Services and Markets Act 2000 (as amended from time to time). Under section 417, a cryptoasset means any cryptographically secured digital representation of value or contractual rights that: can be transferred, stored or traded...
This Practice Note monitors statements, reports, consultations and similar materials on dispute resolution issues relating to cryptoassets (cryptocurrencies, non-fungible tokens ( NFTs)), smart contracts and digital securities, including the status of these assets under English law. For broader guidance on cryptoassets and their relevance to a dispute resolution practitioner’s work, see: Practice Note: Cryptoassets for Dispute Resolution lawyers Practice Note: Cryptoassets for Dispute Resolution lawyers—key and illustrative cases Issues in cryptoasset related civil claims—checklist Report Key date: 19 March 2026 Details: The UK Jurisdiction Taskforce’s ( UKJT’s) Control Panel issued its Report on Control of Digital Assets, explaining how control operates in practice. Framed as an “explanatory guide”, it aids judges and legal practitioners when applying the law “as a matter of fact to various and evolving technologies” (para 18). For further information and the report link, see LNB News...
This Practice Note This Practice Note examines the treatment of cryptoassets such as Bitcoin in family proceedings, together with an outline of how cryptocurrencies operate and their legal and tax treatment. It also covers how these assets are approached within such proceedings, including tracing and disclosure, valuation, expert evidence, and measures for preservation and enforcement. Cryptoassets first appeared in 2009 with the emergence of Bitcoin, yet there is no single, commonly accepted definition. Law Society guidance, produced in collaboration with Tech London Advocates and the Society for Computers & Law, points to distributed ledger technologies ( DLT) as ‘a group of technologies that use different techniques and structures to store, synchronise and maintain a shared ledger of digital records across a network of computing centres’. That guidance uses ‘cryptoassets’ to describe any asset ‘represented digitally on a DLT platform’, and also refers to the term...
STOP PRESS: The Property ( Digital Assets etc) Act 2025 received Royal Assent on 2 December 2025 and took effect that same day. Section 1 confirms that an item (including one that is digital or electronic in nature) is not disqualified from being the subject of personal property rights simply because it is neither a thing in possession nor a thing in action. This clarifies that digital holdings including cryptocurrency, non-fungible tokens and carbon credits can now be recognised as personal property. See LNB: 04/12/2025 2. STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which obtained Royal Assent on 20 March 2025, enacts the abolition of the remittance basis of taxation and replaces it with a residence-based regime from 6 April 2025. FA 2025 also removes domicile as the primary determinant of liability to...
This Practice Note outlines the concept of ‘cryptoassets’, being assets created and managed via distributed ledger technology. It sets out how such assets are handled in real-world contexts and highlights the challenges encountered by Private Client practitioners within this developing landscape. What is a blockchain? In essence, a blockchain is a digital ledger that records transactions in time order and is ‘distributed’ across countless computers (or ‘nodes’) worldwide. Its distinguishing characteristic, when contrasted with traditional ledgers, is decentralisation: no single central body maintains it. A blockchain’s primary role is to provide a way to store and move data on a decentralised platform. At its most straightforward, it enables X to pass an asset to Y, with that movement noted on a single public (ie distributed) ledger. The identities of X and Y are not captured on the chain; instead, they remain...
This Practice Note on crypto and digital assets sets out: the shared features of cryptoassets, their emergence via the Bitcoin White Paper, how cryptography functions, the difference between public and private keys, nodes and mining (including proof of work and proof of stake), an outline of blockchain, categories of digital asset, how crypto exchanges typically operate, and the developing landscape of regulatory duties. It offers a quick-access primer for dispute resolution lawyers dealing with civil disputes concerning crypto and digital assets. For guidance on why cryptoassets matter to dispute resolution lawyers and the kinds of claim that may arise, see Practice Note: Cryptoassets for Dispute Resolution lawyers. Workable definitions of 'digital asset' and 'cryptoasset' The terms 'digital asset' and 'cryptoasset' are frequently used as synonyms. For this Practice Note, which considers digital assets from a legal...
Compensation Recovery Unit ( CRU) system This Practice Note explains the Compensation Recovery Unit ( CRU) process for reclaiming lump sum awards made to a claimant under the Pneumoconiosis etc ( Workers’ Compensation) Act 1979 ( P( WC) A 1979), the 2008 Diffuse Mesothelioma Scheme and the 2014 Diffuse Mesothelioma Payment Scheme. It sets out the rules on repayment of a lump sum, how offsetting operates, and which payments are excluded from recovery. It also covers procedures for matters involving multiple compensators, together with interim and periodical payments. For guidance on applying for a CRU certificate and on challenging a certificate, see Practice Note: CRU certificates—recoverable benefits and lump sum payments. General Practitioners should note that the handling of lump sum payments made under certain schemes specifically concerning respiratory disease is different from the treatment of state benefits received where damages are awarded in civil...
This Practice Note explains how social security benefits paid to claimants after an accident, injury or disease are recovered. It describes how the Department for Work and Pensions ( DWP), via the Compensation Recovery Unit ( CRU), reclaims these sums from the compensator. It sets out the circumstances in which the compensator may set off specified benefits against particular heads of loss to prevent double recovery. It also outlines procedure for contributory negligence, multiple compensators, interim payments and periodical payments. The recovery system Following an accident, injury or disease, a claimant may receive state benefits. Under a statutory scheme, the DWP recoups those benefits from the compensator—either the defendant or, in most cases, the defendant’s insurer—through the CRU. Any compensator who makes a compensation payment in any case is liable to pay a sum equal to the total of the recoverable benefits. In turn, the...
CASE HUB ARCHIVED This archived case hub sets out the position as at the judgment of 9 September 2015 and is no longer updated. For further details, see: timeline, commentary and related/similar cases. Note — LG, Samsung, Philips and Panasonic lodged appeals before the Court of Justice in the following matters: C-588/15 C-615/15 C-622/15 C-608/15 Case facts Outline Proceedings before the General Court sought annulment or, in the alternative, a significant cut to the fines arising from the Commission’s decision of 5 December 2012. That decision found breaches of Article 101 TFEU and Article 53 of the EEA Agreement, imposing aggregate penalties of €1.475bn on seven companies involved in the supply of cathode ray tubes, for alleged participation in cartels in the sector (the ‘ TV and computer monitor tubes’ cartels). On 9 September 2015, the General Court reduced the fines for...
The provisions governing the format of indictments and the process for their preparation and adoption are set out in the following: the Indictments Act 1915 ( IA 1915) section 2 of the Administration of Justice ( Miscellaneous Provisions) Act 1933 ( AJ( MP) A 1933) Criminal Procedure Rules 2025 ( Crim PR 2025), SI 2025/909, Pts 3, 10 and 25 For details on what an indictment must include, its structure, how to address defects, and the process for amendments, see Practice Note: —content, form, defects and amendments. What is an indictment? An indictment is the official document listing the charges against a defendant, which is preferred (formally served) in the Crown Court. It is a different document from the written charge or information produced by the prosecution to commence a case in the magistrates' court. See Practice Notes: Commencing criminal...
Statutory basis for an appeal against conviction in the Crown Court Under section 1 of the Criminal Appeal Act 1968 ( CAA 1968), there are two avenues to challenge a Crown Court conviction: apply to the Court of Appeal and obtain leave to appeal; and secure from the trial judge, within 28 days of conviction, a certificate that the case is fit for appeal. Section 11 CAA 1968 sets out an equivalent scheme for sentence appeals: either obtain leave to appeal from the Court of Appeal or obtain a judicial certificate that the case is fit for appeal under sections 9 or 10, in each case within 28 days of the date on which sentence was passed. This Practice Note focuses on the trial judge’s power to grant a certificate under CAA 1968, section 1(2)(b) and section 11(1A). For...
What does the rule say? The principle in Crowe v Appleby applies when a trust holds an indivisible interest in land (or another asset) and the beneficiaries become absolutely entitled at different points in time. For capital gains tax ( CGT), no deemed disposal happens until the final beneficiary becomes absolutely entitled to their portion. However, Crowe v Appleby is limited to CGT, so for inheritance tax ( IHT) there is an exit from the trust and an exit charge must be calculated. See Practice Note: Relevant property trusts—the exit charge. For income tax, once a beneficiary satisfies the contingency and attains absolute entitlement, income arising from their share of the property is chargeable on that beneficiary rather than the trustees. The rule only operates where a contingency is fulfilled, and not simply where assets are appointed to a...
Note that, from 1 December 2022, the 152nd PD update officially re-labelled CPR PD 3E (costs management) as CPR PD 3D, aligning with cross-referencing changes introduced by the Civil Procedure ( Amendment No 2) Rules 2022, SI 2022/783, and the 149th PD update, both of which state that CPR PD 3E is retitled CPR PD 3D. Until the guides are revised, any reference in court guides to CPR PD 3E should be understood as a reference to CPR PD 3D. This Practice Note charts a route to the costs management provisions contained in the following court guides: Commercial Court guide, Chancery guide, guide to the Financial List, Circuit Commercial ( Mercantile) Court guide, Patents Court guide, Intellectual Property Enterprise Court guide, guide to the Intellectual Property Enterprise Court Small Claims Track, King’s Bench guide, Senior Courts Costs Office guide and the...
This Practice Note outlines the core rules on the formal validity of Wills, determining precisely when a Will can be admitted to probate where a foreign element is present. By contrast, material or essential validity concerns whether the provisions made by the Will accord fully with the law of the jurisdiction that governs succession to the estate. Guidance on identifying which jurisdiction’s succession law applies to an estate appears in the section International succession—basic principles below. Distinction between movables and immovables English law recognises a clear legal divide between movable and immovable property. According to English private international law principles, succession to movables is regulated by the law of the domicile (lex domicili), while succession to immovables is governed by the law of the country where the immovable property is situated (lex situs). Accordingly, a firm clear line is drawn between real property and all other forms of...
When preparing to make an offer for a prospective offeree, the bidder and its advisers may have to take account of the legal regimes of any overseas jurisdictions where shareholders of the offeree (whether individuals or companies) are located. Although this Practice Note provides high-level guidance concerning holders abroad in two principal territories (the United States and Australia), every party involved in a cross-border takeover proposal ought to obtain advice from lawyers on the ground regarding the topics set out below herein......
This Practice Note highlights points to address when arranging service of documents outside the jurisdiction in disputes where the courts of England and Wales have jurisdiction to hear the matter under the Hague Convention on Choice of Court Agreements. The Hague Convention on Choice of Court Agreements is an international convention applied in cross-border cases to settle questions of jurisdiction and enforcement in civil and commercial matters. A prerequisite is that the parties have agreed an exclusive jurisdiction clause, ie an exclusive choice of court agreement. For guidance on the convention itself, see Practice Notes: Hague Convention on Choice of Court Agreements—scope and Hague Convention on Choice of Court Agreements—jurisdiction. The convention is in force only for a limited number of countries. For which states, see: Tracker— Hague Convention on Choice of Courts...
This Practice Note addresses how to serve documents from England and Wales on a defendant whose domicile is within an EU Member State. It sets out the principal issues arising when service is to be effected out of the jurisdiction. Summary of the issues to be considered When effecting service outside the jurisdiction in an EU Member State, the following points should be considered carefully: whether the parties have a contractual arrangement for service within the jurisdiction. For guidance, see: Contractually agreed method of service below whether leave is needed to serve out of the jurisdiction. For guidance, see: Is the court’s permission required? below the steps necessary to effect service of documents. For guidance, see: The process required to effect service of documents below practical points. For guidance, see: Practical considerations when serving under the Hague Service Convention...
ARCHIVED This Practice Note is archived and is no longer maintained. It assesses the rules on service that applied between the UK’s departure from the EU on 31 January 2020 and the end of the implementation period on 31 December 2020, which the EU refers to as the transition period. It examines whether the implementation period could be extended, whether Regulation ( EC) 1393/2007 (the Service Regulation) governed service during that timeframe, and ways to minimise uncertainty by employing process server clauses. For a swift Brexit reference tool answering key questions and providing useful updates, research tips and materials, see: Brexit Bulletin—key updates, research tips and resources. Definitions This Practice Note uses the following definitions: European Union ( Withdrawal) Act 2018— EU( W) A 2018 European Union ( Withdrawal Agreement) Act 2020— EU( WA) A 2020 exit day—defined in EU( W) A 2018, s 20, as 31 January...
This Practice Note explores cross-border service and claims involving digital assets, including cryptocurrency and non-fungible tokens ( NFTs). The law and procedural framework for disputes concerning digital assets remain relatively nascent and are continually developing. In relation to service, the topic is currently under consultation by the Law Commission, with new—and at times inconsistent—authorities emerging. It is therefore essential to be familiar with the present position when seeking to serve a claim form in proceedings that involve digital assets. What are digital assets? There is no settled definition of a ‘digital asset’. However, the Property ( Digital Assets etc) Act 2025, which took effect on 2 December 2025, confirms that something digital or electronic in nature can amount to property: ‘ A thing (including a thing that is digital or electronic in nature) is not prevented from being the object of personal property rights merely...
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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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