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
ARCHIVED This Practice Note is archived and no longer maintained. For details on government bills relevant to corporate crime in 2026, see Practice Note: Corporate Crime bills tracker—2026. It recorded the progress of government bills affecting corporate crime that were introduced in the House of Commons or the House of Lords in the UK during 2025, and included links to further information on each measure. For key secondary legislation, consultations and other notable developments of interest to corporate crime lawyers in 2025, see Practice Note: Corporate Crime horizon scanner—2025 [ Archived]. Criminal liability Bill Long title Impact for corporate crime lawyers Further material Crime and Policing Bill UK Parliament—progress A Bill to make provision regarding anti-social behaviour, offensive weapons, offences against persons (including sexual offences), property offences, the criminal exploitation of individuals, sex offenders, stalking and public order; to confer powers on the police, the border force and similar...
ARCHIVED: This Practice Note is archived and no longer maintained. For guidance on what to look out for in 2026, see Practice Note: Corporate Crime horizon scanner—2026. This Note summarised the principal legal developments that affected corporate crime lawyers in England and Wales during 2025. For key Scottish corporate crime developments in 2025, see Practice Note: Scottish Corporate Crime horizon scanner 2025 [ Archived]. For what occurred in 2024, see Practice Note: Corporate Crime horizon scanner—2024 [ Archived]. Key primary legislation For details of primary legislation and the progress of government bills relevant to corporate crime that were tabled in the House of Commons or the House of Lords during 2025, see Practice Note: Corporate Crime bills tracker—2025 [ Archived]. For legislation and government bills in 2026, see Practice Note: Corporate Crime bills tracker—2026. Key secondary...
Capital gains—intra-group asset transfers Companies within a single capital gains group can shift assets among themselves without incurring corporation tax on chargeable gains ( CGT), see Practice Note: Capital gains—intra-group asset transfers. To stop groups exploiting these reliefs to sidestep tax when disposing of assets that would otherwise trigger a substantial CGT charge, anti-avoidance rules are necessary. Rather than selling the asset outright, a group could pass it internally—probably to a company formed specifically for that purpose—and then dispose of the shares in that company. This device is commonly called the envelope trick and is outlined in more detail below. The statutory rules that block use of the envelope trick are the degrouping rules, set out in section 179 of the Taxation of Chargeable Gains Act 1992 ( TCGA 1992). The capital gains degrouping provisions can apply even where no avoidance is intended in...
This Practice Note outlines principal corporate considerations linked to share incentives, including: company law provisions that are disapplied (or operate differently) where awards are made under employees’ share schemes falling within the Companies Act 2006 ( CA 2006) definition the need for certain listed companies to obtain shareholder consent before launching particular categories of employees' share scheme the circumstances in which any obligation to prepare a prospectus may intersect with share incentives the application of financial regulation in relation to share incentives the significance of Assimilated Regulation ( EU) 596/2014 (the UK Market Abuse Regulation) and internal share dealing codes for share incentives This Practice Note provides a concise overview for corporate lawyers. Where deeper analysis is required, advice from a share incentives specialist should be...
This tracker captured key developments, legislation, guidance and briefing notes from the early coronavirus ( COVID-19) response between March and May 2020, with a particular focus on issues relevant to local government governance. It serves as a historical record of the legislation and guidance that applied during that timeframe. For current developments, see: Coronavirus ( COVID-19)—governance tracker [ Archived]. Use the links below to navigate to the relevant section: Primary legislation National restrictions Local authority governance Financial Support Other legislation Government guidance Other sources of information News Analysis Case law Primary legislation Corporate Insolvency and Governance Act 2020 When in force: comes into force in part on 26 June 2020, and in full on a day appointed by the Secretary of State through...
ARCHIVED This Practice Note is archived and no longer maintained. It compiles material on the coronavirus ( COVID-19) outbreak for technology, media and telecommunications ( TMT) lawyers. It is updated on a rolling basis and signposts links to: Q& As Practice Notes, Precedents and Checklists Updates and news Court of Justice This Practice Note cites decisions of the Court of Justice. For whether such judgments bind UK courts, see Practice Note: Assimilated law— Assimilated case law. Q& As How do I keep my organisation and staff secure when using video-conferencing during the coronavirus ( COVID-19) pandemic? What technology risks arise from homeworking? Can a contract be ended for frustration because of coronavirus ( COVID-19)? Will our insurance respond to coronavirus ( COVID-19)? Does my force majeure clause shield us from the economic effects of coronavirus (...
ARCHIVED: This Practice Note has been archived and is no longer maintained. This note reviews matters concerning holiday rights and holiday pay during the Coronavirus ( COVID-19) pandemic. It: Recaps the framework under the Working Time Regulations 1998 ( WTR 1998), SI 1998/1833, on entitlement to annual leave and associated pay, as background for assessing these issues. Outlines relevant guidance from the Department for Business, Energy & Industrial Strategy ( BEIS), HMRC and Acas. Examines, in the specific pandemic context of holiday and holiday pay: the method for calculating holiday pay; whether employers may direct staff when to take leave, handle leave requests and cancellations, and whether an employer can revoke booked leave or require leave at set times; changes to WTR 1998...
Scope of this tracker This tracker covers the annual general meetings of FTSE 350 and AIM 50 companies that issued an AGM notice between 1 March and 31 May 2020 during the coronavirus pandemic, and has therefore now been archived. Two tables within this document record how the outbreak influenced preparations for the AGMs of FTSE 350 and AIM 50 entities that published an AGM notice between 1 March 2020 and 31 May 2020 in that period. For further analysis of the findings captured in the tracker, see Coronavirus ( COVID-19)—impact on the AGMs of FTSE 350 and AIM 50 companies (1 March 2020–31 May 2020). The tracker is no longer being updated at present. In October 2020, the FRC released a review of the different ways FTSE 350 companies conducted their 2020 AGMs following significant disruption caused by the pandemic. On 24...
Archived Practice Note This Practice Note has been archived and is no longer maintained. It outlines key updates and guidance concerning coronavirus ( COVID-19) relevant to family proceedings, drawing on directions from the President of the Family Division and other members of the judiciary. It also reviews case law and consultations about remote hearings. The World Health Organisation declared the coronavirus emergency over on 5 May 2023 and there are currently no coronavirus-related restrictions in force in the UK. During the emergency, judges could authorise remote hearings where appropriate, and guidance for the Family Court was issued, including: President of the Family Division’s guidance The Remote Access Family Court guidance Mediation Information and Assessment Meetings could likewise be conducted remotely. Online mediation remains available, subject to the approach of the particular provider involved. For general guidance on remote and/or hybrid hearings, see...
This tracker centred on education and was intended to monitor key developments, legislation, guidance, parliamentary briefing notes and other sources of interest connected to coronavirus ( COVID-19) and education, where relevant to local government lawyers. It was set up to offer a straightforward reference point for pertinent material for education lawyers working in or with local authorities during the coronavirus outbreak up to 18 July 2021. For a navigational list of all archived local government coronavirus trackers, see: Coronavirus ( COVID-19)—local government tracker up to 18 July 2021 [ Archived]. For the most recent developments post ‘freedom day’ see Practice Note: Coronavirus ( COVID-19)—local government tracker—post July 2021. Primary Legislation Coronavirus Act 2020 ( CA 2020) CA 2020, ss 37–38 (schools, childcare providers etc) CA 2020, Sch 16 Pt 1 (temporary closure of educational institutions and childcare...
ARCHIVED: This Practice Note is archived and no longer updated. This archived tracker captured significant developments, legislation, guidance and briefing notes linked to the coronavirus ( COVID-19) response, with an emphasis on local government updates from December 2021 to February 2023. For pre‑ December 2021 material, see Practice Note: Coronavirus ( COVID-19)—local government tracker— July– November 2021 [ Archived]. Legislation The Coronavirus ( COVID-19)—legislation tracker [ Archived] monitored domestic legislation brought forward as part of the UK government’s response to the pandemic. It also featured a coronavirus SI database compiling details of pertinent draft and made SIs that were laid before Parliament. February 2023— England 15 February 2023 — The UK COVID-19 Inquiry released the recording of the second Preliminary Hearing for Module 1, conducted remotely, via its You Tube page. The hearing agenda included updates from Counsel to the Inquiry, an update on Rule 9...
This archived tracker centred on licensing and was created to monitor major updates, laws, guidance, parliamentary briefings and other materials of interest about coronavirus ( COVID-19), where pertinent to local government lawyers up to the so called ‘freedom day’ on 18 July 2021. It aimed to act as a straightforward hub for pertinent material for licensing practitioners working within or alongside local authorities during the coronavirus period. For a navigation list of all local government archived coronavirus trackers, see Coronavirus ( COVID-19)—local government tracker up to 18 July 2021 [ Archived]. For the latest guidance, see Practice Note: Coronavirus ( COVID-19)—local government tracker—post July 2021. Legislation—made statutory instruments Alcohol Licensing ( Coronavirus) ( Regulatory Easements) ( Amendment) Regulations 2021, SI 2021/ Draft Development: Government eases restrictions for hospitality industry When in force: The day following the day on which these...
Numerous competition authorities across the globe have adjusted their operations in light of the coronavirus ( COVID-19) pandemic. The outline below sets out the position on merger control processes in selected jurisdictions. Note—only jurisdictions confirmed to have revised procedures due to the coronavirus outbreak are included; where not indicated below, no procedural changes are known. For coronavirus ( COVID-19) developments concerning antitrust investigations, exceptions/exemptions and State aid reviews, see Coronavirus ( COVID-19)—global behavioural, exemptions and State aid case tracker... Jurisdiction Merger control regime status update Albania The Competition Authority deferred all meetings and hearings scheduled up to 31/03/2020 to April 2020. All investigations were paused until 31/03/2020. From mid- April, the Authority resumed issuing merger clearance decisions. Merger notifications can be lodged by email... Angola All filings must be submitted to the ARC by email; in-person contact is...
Coronavirus ( COVID-19)—implications for Banking & Finance lawyers [ ARCHIVED] ARCHIVED: This Practice Note is archived and no longer maintained. It consolidates key coronavirus ( COVID-19) content published across Lexis®PSL for Banking & Finance lawyers, with regular updates covering news, practical guidance and analysis on COVID-19 developments and their impact. Force Majeure Execution of documents LIBOR General lending Leveraged finance Asset finance Project finance Real estate finance Trade and commodity finance Debt capital markets Derivatives Structured products and securitisation Financial services Restructuring Corporate Scotland International In addition, the Practice Note: Coronavirus ( COVID-19)— Banking & Finance frequently asked questions [ Archived] addresses common queries from Banking & Finance practitioners and collates key Lexis®PSL materials. Force Majeure 13 January 2021 — Force majeure arising from the coronavirus ( COVID-19) pandemic and notification injunctions ( Fibula Air Travel v Just- US Air): on an interim application, the court considered an injunction obliging Just- US Air to notify Fibula Air Travel......
This Practice Note considers the torts of: trespass to land tort of conversion and trespass to goods trespass to the person (assault, battery and false imprisonment) privacy and defamation tortious product liability tortious liability for animals For guidance on other torts, see Practice Notes: Procedural abuse torts and similar Vicarious liability and multi-party torts For guidance on negligence claims, see Practice Note: Negligence—key elements to establish a negligence claim and related content. For practical guidance on negligence, nuisance and breach of statutory duty claims, see: Tort and negligence claims—overview. For guidance on bringing and defending claims against professionals, see: Professional negligence claims—overview. The tort of trespass to land This tort is committed where an individual ( D) carries out an act that brings about entry onto another’s land ( C) without consent or lawful...
Introduction This Introductory Guide sits within the Lexis Nexis series of Introductory Guides to Property. Aimed at apprentices, paralegals and others, the series explains both the transactions a property lawyer typically undertakes and the legal framework in which they occur. This Guide concentrates on Property Taxes. The series also includes: Introductory Guide to Commercial Property Introductory Guide to Land Law Introductory Guide to Property Development Introductory Guide to Property Finance Introductory Guide to Residential Property Each Guide is accompanied by a Glossary of Property Terms, providing definitions and, where appropriate, explanations of many words and phrases used daily by property practitioners. Terms appearing in bold within this Guide are defined in the Glossary. Contents Overview Value Added Tax ( VAT) Stamp Duty Land Tax / Land Transaction Tax Further...
Establishing who holds intellectual property in the designs, drawings and specifications for a construction project is crucial to all participants. The copyright owner will seek to safeguard those works, limit how and to what extent others may use them, and retain avenues of redress if infringement occurs. Conversely, those who must copy or rely on the designs need sufficient rights to do so. Architect Civil and M& E engineers Other specialist engineers and designers The contractor and its sub-contractors Accordingly, clauses allocating copyright are commonplace in professional appointments, building contracts and collateral warranties. This Practice Note concentrates on such clauses within construction contracts. See also Practice Note: Copyright in a consultant’s appointment. Copyright in designs Copyright arises automatically in any original artistic work; the author need not register or apply to obtain that protection. The definition of artistic work is set out in the...
This Practice Note This note addresses copyright concerns in film and television, relating to the underlying materials encountered throughout the production process. It spans literary creations such as scripts, biographies, characters, set and location design, photographs, music, and performances. It also explores permitted acts or statutory exceptions that might apply when different works appear within a film—including fair dealing, incidental inclusion, reporting court proceedings, filming in public places, and matters of public interest. When a new film or television programme is made, numerous distinct copyright works will make up the finished piece, depending on the nature of the project, eg a drama or a factual documentary. It examines several of the usual underlying works integrated into screen productions. Certain of these works will not automatically vest in the production company creating the film, so it is vital to obtain either an...
A Limited Liability Partnership ( LLP) An LLP is a statutory business vehicle created under the Limited Liability Partnership Act 2000 ( LLPA 2000). From 6 April 2001, LLPs have been capable of being formed in England and Wales. Notable features of an LLP are: It is a corporate body and separate legal entity, with a legal personality independent of its members. It has unrestricted capacity. Its members benefit from limited liability, whereas partners in a general partnership have unlimited liability (although, for tax purposes, an LLP is treated as a general partnership). Members may determine their own arrangements, via an LLP members’ agreement, including: obligations to contribute to the LLP allocation of management responsibilities profit...
What are the key aspects of the Convention on Supplementary Compensation on Nuclear Damage ( CSC)? The instrument is titled the Convention on Supplementary Compensation for Nuclear Damage. It was adopted on 12 September 1997, opened for signature on 29 September 1997, and entered into force on 15 April 2015. Its subject is nuclear liability. There are 19 signatories and 12 Contracting Parties. Countries involved include Argentina, Benin (accession), Canada, Ghana (accession), India, Japan, Montenegro (accession), Morocco, Romania, United Arab Emirates, United States of America and the United Kingdom (accession). Additional signatories are Australia, Czech Republic, Indonesia, Italy, Lebanon, Lithuania, Mauritius, Peru, Philippines, Senegal and Ukraine. Related legislation comprises the 1960 Paris Convention on Third Party Liability in the Field of Nuclear Energy and the 1963 Vienna Convention on Civil Liability for Nuclear Damage. What is the current status of the CSC? For the CSC to take...
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 ]...