Featured documents
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
Most recent Practice notes
This Practice Note explores forum non conveniens arguments when bringing an application to contest the court’s jurisdiction. Such a challenge may arise even where the courts of England and Wales have jurisdiction as of right—for example, where the claim form has been validly served within the jurisdiction—yet the defendant maintains the court ought to refuse jurisdiction because another court is the more appropriate forum to decide the dispute. This is resolved by applying the doctrine of forum non conveniens. For guidance on: the application of the doctrine in service applications, see Practice Note: Forum non conveniens—service out of the jurisdiction. This applies where the defendant disputes that there has been valid service of the claim form the principles of the doctrine, see Practice Note: Forum non conveniens—principles challenging court jurisdiction generally, see: Challenging court...
Overview of challenges to Egyptian court jurisdiction This Practice Note outlines the legal bases for contesting the jurisdiction of Egyptian courts. Jurisdiction is set by Articles 28–35 of the Law of Civil and Commercial Procedures (the ' LCCP'). These provisions determine when those courts may hear a dispute. The organising principle is territorial: the default forum is tied to the defendant’s domicile or residence, and courts apply the internationally recognised rule accordingly, save for in rem disputes involving interests in property. In rem jurisdiction: where the claim concerns a property, proceedings must be brought before the court whose geographical area covers the location of that property, as this is the court empowered to seize and hold it for legal purposes. Consequently, Egyptian courts have jurisdiction over any defendant, whether Egyptian or foreign, who resides in, or is domiciled in, Egypt. See Cour de...
Published in September 2017, this guidance was jointly issued by The Chartered Governance Institute ( CGI) and the Investment Association ( IA). It aims to support a company’s board of directors in considering how they understand, and balance, the interests of their key stakeholders when making decisions. The CGI and the IA maintain that stakeholder engagement is essential for......
THIS PRACTICE NOTE APPLIES IN RELATION TO SCHEMES THAT WERE CONTRACTED- OUT SALARY- RELATED SCHEMES BEFORE 6 APRIL 2016 Salary-related contracting-out (often called DB contracting-out) ended on 6 April 2016. From that date, all contracted-out members were no longer in contracted-out employment. For further detail, see Practice Note: Abolition of DB contracting-out—an introduction [ Archived]. For broader context on contracting-out, see Practice Note: What does ‘contracting-out’ mean for pension lawyers? This Practice Note sets out the factors that applied where a member of a contracted-out salary-related ( COSR) scheme stopped being in contracted-out employment: before 6 April 2016, and while the scheme still qualified as a COSR scheme Be aware that different issues arose where, before 6 April 2016, a member ceased to be in contracted-out employment because the scheme itself stopped being a COSR scheme. For the applicable...
Step-by-step guide The protection buyer (party A) and protection seller (party B) put in place an ISDA Master Agreement, Schedule and a confirmation between them to record a CDS. The CDS identifies a reference entity. In that confirmation, party A and party B state that the transaction will be settled physically if a credit event occurs on that reference entity. Party A agrees to pay party B a fixed fee or premium—either as an upfront sum or as periodic payments over the life of the CDS contract. Party A also agrees to deliver deliverable obligations to party B (refer to Credit derivatives—credit events— Obligations for......
ARCHIVED: This Practice Note has been archived and is no longer maintained or updated. The Construction ( Design and Management) Regulations 2015, SI 2015/51 ( CDM 2015) set the framework for the management of health, safety and welfare on construction projects in the UK. They supersede the Construction ( Design and Management) Regulations 2007, SI 2007/320 ( CDM 2007). CDM 2015 took effect on 6 April 2015. From that date onwards, CDM 2007 and its associated Approved Code of Practice were no longer in force. On coming into force, CDM 2015 applied to both new and pre-existing projects. However, from 6 April 2015 until 6 October 2015, transitional measures were in place and applied to particular projects already under way; see Practice Note: CDM 2015—transitional provisions [ Archived]. This Practice Note considers in detail how CDM 2015 compares with CDM 2007. For a summary of the...
Applications for leave to act as a director, and the possible conditions attached to leave Once a director has been disqualified under the CDDA 1986, they may ask the court for leave to act as a director of a specified company or companies. Whether leave is allowed lies wholly within the court’s discretion. The court will look to the Secretary of State ( So S) for guidance, yet the determination ultimately remains the court’s. The dominant consideration when deciding whether to grant leave is protecting the public, with an emphasis on preventing any future misconduct. The court must assess the level of risk posed to the public, and balance that against the necessity for the director to continue in office at a particular company or companies. In applying its discretion, the court weighs these matters carefully in the round, where...
ARCHIVED This archived Practice Note sets out the earlier legal framework that had been established for collective defined contribution ( CDC) arrangements under the Pension Schemes Act 2015. It is not maintained and is supplied solely for general background reference. For up‑to‑date information on the current legal framework for CDC, see Practice Note: Collective defined contribution ( CDC) schemes—an introduction and Collective defined contribution ( CDC) schemes under the Pension Schemes Act 2021, which provide the relevant, current guidance. What are collective defined contribution schemes? CDC schemes are a form of defined contribution arrangement in which assets are pooled on behalf of members, and no individual member has an interest in particular assets. The government is championing these schemes as part of its reform agenda to reshape workplace pensions. This Note offers a short explanation of how they operate, comments on the advantages and...
Causing death by driving while disqualified Section 3ZC of the Road Traffic Act 1988 ( RTA 1988) sets out the offence of causing death by driving whilst disqualified. This offence is indictable only and carries the most serious potential sentence (see below: Sentencing for causing death while driving offences committed while unlicensed, uninsured or disqualified). The offence is made out when: a person causes another’s death by driving a motor vehicle on a road, or at the time the death was caused, the driver was disqualified from driving contrary to RTA 1988, s 103(1)(b) Under the RTA 1988, a ‘motor vehicle’ is a mechanically propelled vehicle intended or adapted for use on a road. A ‘road’ includes any highway and any other road to which the public has access, as well as bridges over which a road...
Definition of a catastrophic injury It is often the case that practitioners reserve the label ‘catastrophic’ for only the gravest injuries, sometimes confining it to harm so serious that the injured person requires continuous, 24‑hour care. These Practice Notes, together with the related Practice Notes in the catastrophic claims subtopic, do not adopt so narrow or overly precise a definition or classification. Instead, they address injuries that will permanently alter a claimant’s life, frequently stripping them of the ability to live wholly independently and curtailing, or even removing, their capacity to work. Where the repercussions of the accident and ensuing disability are so fundamental, the quantum of any award secured will have a pronounced effect on the quality of life the claimant—and very often their family—is able to enjoy. Nature of the role of the claimant’s solicitor In a catastrophic injury case, the...
This Practice Note reviews case law on the highway authority’s obligation to maintain highways at the public expense during periods of adverse weather. Those decisions reveal a clear distinction between permanent dangers arising from want of repair and transient hazards attributable to the elements, and confirm that, in practice, an authority is required only to act reasonably and is not expected to achieve daily miracles over the winter months. The duty on every highway authority to maintain any highway maintainable at the public expense becomes more onerous when severe conditions prevail in winter. Ice, snow and flooding all increase the risks on the highway network and each makes the maintenance authority’s task considerably more difficult. The following cases demonstrate the need to balance obligations owed to the public with the sensible use of limited...
CASE HUB ARCHIVED —this archived case hub reflects the position at the date of the decision of 16 November 2022; it is no longer maintained. See further, timeline and commentary. Case facts UK merger enquiry into Carpenter Co.’s proposed purchase of Recticel NV/ SA’s engineered foams business. The deal overlaps horizontally in making and supplying multiple flexible polyurethane foam types in the UK. Latest developments On 16 November 2022, the CMA published its final report, concluding the transaction would be expected to lead to an SLC in the UK in: (i) comfort foam (uncut foam for mattresses, upholstery, and the like); (ii) unconverted technical foam (for sponges, etc.); and (iii) converted comfort foam (cut material ready for larger items such as mattresses). To address the SLC, the CMA decided the most effective remedy was for Carpenter Co. to divest the majority of the UK arm of...
Basic principles Carbon markets sit within the discipline of economics—the analysis of how limited resources are apportioned among rival uses, as set out by Lionel Robbins ( An Essay on the Nature & Significance of Economic Science, 2nd ed., revised and extended, 1949, Ch 1.3). Through this lens, a decent environment counts as a scarce resource. The central proposition is that by conferring property rights over greenhouse gas ( GHG) emissions—by ‘pricing carbon’—market participants can allocate this resource in a cost‑effective way. Consequently, a stated emissions goal (for instance, cutting emissions by 100% by 2050) can be achieved at the lowest overall cost. Setting a carbon price creates climate‑aligned incentives: it discourages carbon‑intensive behaviour and spurs investment in the low‑carbon economy, so that when actors face the social cost of high‑carbon goods and services, they switch to lower‑carbon...
What is a captive? Captive insurance is a self-insurance approach. A captive insurance company, put simply, is an insurer or reinsurer owned by the ultimate policyholder (or reinsurance policyholder) whose exposures it covers. As a regulated (re)insurer in its home jurisdiction, a captive can accept risks like any other market participant; however, its defining feature is that it writes risks arising solely or largely from its corporate owner or within its wider group. HM Treasury notes that, in 2021, there were about 7000 captives worldwide, with premiums of roughly US$69bn. Captive arrangements span the spectrum from straightforward to highly intricate. The most basic model is a single company owning a single captive to which it insures its risks. More layered designs may see risks ceded to a fronting insurer (typically an independent third party) and then reinsured back to the...
Effect of contributions on capital allowances for plant and machinery The Capital Allowances Act 2001 sets out rules to stop a person securing capital allowances on costs that have been, or will be, borne or ‘met’ by another party (the contributor). If the contributor’s payment is for the purposes of a trade or certain other activities that they carry on, the contributor may claim the allowances instead. This Practice Note explores how contributions impact plant and machinery allowances, outlining both the limitations on claims by those receiving contributions and the reliefs available to those making them. Although not dealt with in detail here, broadly comparable provisions apply to structures and buildings allowances ( SBAs). Under those rules, a taxpayer may claim SBAs if: a financial contribution is made to another person in respect of SBA-qualifying assets for the purposes of the business carried on by a...
Determining a person’s ability to marry, cohabit, consent to sexual relations, and agree to contraception involves matters that are highly sensitive and intensely personal, engaging individuals’ Article 8 rights to a personal and family life. This Practice Note first sets out the overall legal framework for capacity assessment under the Mental Capacity Act 2005 ( MCA 2005), and then considers the tailored tests developed by the courts for each issue, reflecting the careful balance between protecting vulnerable people and promoting self-determination. With a view to enabling vulnerable adults with learning disabilities and other cognitive difficulties to enjoy the advantages of married life and/or a sexual relationship, the applicable capacity tests have intentionally been pitched at a low threshold and are widely thought to require a lesser level of capacity than, for example, the standard for making a...
CASE HUB NOTE—appeal lodged before the General Court in Case T- 59/22 ARCHIVED—this archived case hub records the position as at the decision dated 19 November 2021 and is no longer updated. See further, timeline and commentary. Case facts Outline European Commission investigation under Article 101 TFEU into a cartel concerning the supply of certain canned vegetables to retailers and/or food service operators in the EEA ( AT.40127). Latest development On 19 November 2021, the Commission adopted a second infringement decision, imposing fines totalling €20m on Conserve Italia (the Commission’s 2021 decision). Conserve Italia received a 50% reduction in its penalty for co-operation with the Commission’s investigation under the 2006 Leniency Notice. Parties Bonduelle, a France‑based producer of processed vegetables Coroos, a Netherlands‑based company focussed on the preservation of fruits, vegetables and pulses Groupe CECAB, one of France’s leading agricultural co‑operatives and a major...
This Practice Note is chiefly intended for brands seeking to collaborate with social media influencers (or other talent) on targeted social marketing campaigns and advertising promotions in Canada... Applicable regulations, codes and guidelines In Canada, the relationship between influencers and brands is largely governed by the federal Competition Act, R. S. C. 1985, c. C-3, together with relevant regulatory and industry guidance. The Act broadly prohibits representations that are false or misleading in a material respect. These misleading advertising provisions apply to influencer activity in the same way as any other marketing, and extend to statements made by influencers to the public. Under the Competition Act, the federal Competition Bureau oversees influencer marketing, including deciding what constitutes a ‘material connection’ between an influencer and a brand and the related disclosure obligations, which are discussed in detail below. The Competition Bureau may seek...
A hybrid meeting is a shareholder meeting format offering simultaneous physical and remote electronic participation. In the past few years, interest in running hybrid general meetings and annual general meetings has risen. Initially this shift came from improvements in remote communication tools, and was then accelerated by necessity during the coronavirus ( COVID-19) pandemic when limits on gatherings applied. During such mandated restrictions, virtual formats were used as a necessary substitute. Today, many companies enable members to join meetings using some form of remote technology. There is also curiosity about holding meetings that are entirely virtual, where shareholders may only attend and vote via an online platform. However, with time passed since the COVID-19 pandemic, mainstream sentiment has moved away from virtual-only meetings. This is due to concerns among institutional investors about formats that do not provide a physical option, save for...
Once a company has confirmed it is carrying on a trade (see Practice Note: What is a trade for tax purposes?), it must work out the profits of that trade or trades for corporation tax by following generally accepted accounting practice, but with the following modifications: exclude any receipt or deduction that is capital in nature disallow any deduction for costs not incurred wholly and exclusively for the purposes of the trade ( WEPT)—ie exclude expenses that are not WEPT apply statutory adjustments for particular items that legislation treats as, or not as, trading receipts or deductions for tax For related guidance on the basis and computation of corporation tax more broadly, see Practice Notes: What is the basis of corporation tax? and Basis of calculation of corporation tax. The basic principles for calculating trading profits A company must compute the profits of its trade or...
Popular documents
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 ]...
Discover more from LexisNexis
