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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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This Practice Note sets out how to compute a controlled foreign company ( CFC) tax charge. For a particular accounting period, once it is confirmed that a company: is a CFC has chargeable profits and cannot claim any exemption (the exempt period, excluded territories, low profits, low profit margin, or tax exemptions) it is then necessary to apportion: the chargeable profits, as outlined below, and the creditable tax, as outlined below among all persons who held a relevant interest in the CFC at any point in that accounting period (the relevant persons). Reliefs cannot be set against the CFC tax charge. This note explains: what constitutes the CFC’s chargeable profits the actions required to: identify the relevant persons determine the CFC’s creditable tax ...
Business asset disposal relief Business asset disposal relief ( BADR) is a capital gains tax ( CGT) relief intended to encourage individuals to start and grow their own businesses. Where the qualifying conditions are met, for disposals made on or after 6 April 2026 the CGT rate on specified business assets is reduced to 18%. Before 6 April 2025 the rate available under BADR was 10%, rising to 14% from 6 April 2025 under the Finance Act 2025, which also provided for a further increase to 18% for disposals on or after 6 April 2026. Individuals operating as sole traders or in partnership Individuals disposing of shares in, or securities of, a company Trustees of a settlement holding the business assets Companies are not eligible for BADR in respect of chargeable gains that they realise. A lifetime cap limits the total amount of BADR that any one...
Following the Grenfell Tower tragedy in June 2017, Dame Judith Hackitt’s Independent Review of Building Regulations and Fire Safety concluded that a profound change in mindset and practice was required across building safety. In her final report, issued in May 2018, she underlined that the entire system demands a radical overhaul and clarity about how it should operate; the challenge is far more than cladding specifications alone, pointing instead to a sector that has failed to self-scrutinise, learn for itself, or take guidance from other industries. The building safety enquiry culminated in the widely discussed and long-awaited Building Safety Act 2022 ( BSA 2022), which obtained Royal Assent on 28 April 2022. BSA 2022 embodies the step-change in how building safety is addressed and how higher-risk buildings ( HRBs) in England are regulated, answering the call Dame Judith Hackitt set out. At the centre of this...
BSA 2022, Pt 4 The Building Safety Act 2022 ( BSA 2022) delivered far-reaching reforms to the legal framework and regulation of building safety, intended to ‘secure the safety of people in or about buildings and improve the standard of buildings’. Parts 3 and 4 of BSA 2022 establish the architecture for a new regulatory system governing ‘higher-risk buildings’ ( HRBs). Under Pt 3, a strict building control regime was introduced for the design and construction stages of HRBs. Pt 4 imposes duties on those responsible for occupied HRBs, covering risk management and reporting. Collectively, these requirements are known as the ‘ HRB regime’. This Practice Note examines BSA 2022, Pt 4, which sets out the arrangements for managing building safety risks in occupied HRBs in England. BSA 2022, Pt 4 does not extend to HRBs in Wales. For analysis of the Welsh...
Key elements ( PDF) The table below outlines the principal elements for managing a relationship with a divisional manager, together also with links to associated Practice Notes and the overall implications for the legal team. Key element: Joint assessment of legal risk, risk appetite and the requirement for appropriate legal services Relevant briefing notes: How to manage legal risk Dependency on legal team: Participation ......
Whether you’re a fan or a critic, social media isn’t going anywhere. Handled with care, it can strengthen your personal brand on the web and help you build a robust online identity. Yet, as the press has repeatedly shown, charging in without thinking can see things go wrong with alarming speed. This Practice Note helps you shape a social media presence that works for you and your organisation, and offers guidance on: what others can view defining clear social media objectives your voice and tone ways to spark original content ideas developing resilient online networks insights from Chris Hadfield—‘ How to be a zero’ getting to grips with hashtags knowing when not to post What can everyone else see you doing? A simple rule still stands in this fast‑moving space: if you wouldn’t voice it to a room full of...
ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note reviews the court’s jurisdiction in cases involving multiple defendants. Under Article 6 of Brussels I, the courts of a Member State have special jurisdiction to determine a claim where the defendant is not domiciled in that forum, provided specified conditions are satisfied. It sets out those conditions and explains how the courts have applied them in real cases. In particular, it explores the concepts of ‘anchor defendants’ and ‘irreconcilable judgments’. Note: from 10 January 2015, Brussels I was repealed in its entirety and replaced by Brussels I (recast). Transitional measures are, however, in force. For details of those measures, and to assess whether the Brussels I rules continue to govern the matter you are handling, see Practice Note: E& W Brussels I...
ARCHIVED: This Practice Note is archived and is not maintained. It outlines the concept of parallel proceedings under Regulation ( EC) 44/2001, Brussels I, together with their impact on the courts tasked with handling these types of proceedings. The conditions for demonstrating that parallel proceedings exist are described in detail, and illustrations of how they have been applied in practice are provided. Note: since 10 January 2015 Brussels I was repealed in its entirety and replaced by Brussels I (recast). However, transitional arrangements have been put in place. For further details of those arrangements, and whether Brussels I provisions still govern the matter you are handling, see Practice Note: E& W Brussels I (recast)—application and exclusions. What are parallel proceedings? Parallel proceedings are: proceedings issued in two or more EU Member States the proceedings run at the same time, and the...
E& W Brussels I (recast)—the harmful event for specific tort and delict claims (art 7(2)) [ Archived] ARCHIVED: This Practice Note is archived and not maintained. This Practice Note examines the need for a harmful event to found a court’s special jurisdiction under Article 7(2) of Regulation 1215/2012, Brussels I (recast). It then outlines what qualifies as a harmful event for particular categories of claim: economic loss damaged or defective goods personal injury claims intellectual property claims claims for inducing breach of contract other categories of claim For guidance on the general principles relevant to tort and delict under the regulation, see Practice Note: E& W Brussels I (recast)—tort and delict claims (art 7(2)) [ Archived]. For guidance on contract claims under the regulation, see Practice Note: E& W Brussels I...
This Practice Note examines Article 25 of Regulation ( EU) 1215/2012, Brussels I (recast) and sets out the conditions that must be satisfied to persuade the court that the parties have concluded an effective choice of court agreement. It also summarises the stance already taken by the Court of Justice of the European Union ( CJEU) on such arrangements, identifies the amendments made by the recast instrument, and explains what those developments are likely to entail in day-to-day practice. Text equivalent to Article 25 was previously contained in Article 17 of the Brussels Convention and in Article 23 of Regulation ( EC) 44/2001, Brussels I. Accordingly, the authorities discussed in this Practice Note include rulings delivered under that convention and that regulation, since they remain pertinent when construing the requirements of Article 25. For general material on choice of court...
ARCHIVED – this archived case hub sets out the position as at the judgment dated 31 October 2019 and is no longer updated. For further details, see the timeline commentary and related cases... Case facts Outline Appeals were lodged against the High Court’s judgment on a damages claim by Brit Ned Development Ltd arising from the power cables cartel involving ABB AB and ABB Limited ( Commission decision AT.39610)... Latest developments On 31 October 2019, the Court of Appeal delivered its judgment. Brit Ned Development Limited’s appeal was dismissed in full. As to ABB AB and ABB Limited, the Court of Appeal partly allowed their appeal regarding the award of damages for ‘cartel savings’, said to contravene core principles of compensation... Parties Brit Ned Development Limited ( Brit Ned): a joint venture between National Grid and Tenne T, operators of the UK and Dutch...
This Practice Note offers guidance on trusts in the British Virgin Islands ( BVI). For general background on the BVI, see Practice Note: Private Client— British Virgin Islands— Q& A guide [ Archived]. Trusts law The BVI’s trusts regime is set out in the Trustee Ordinance ( Cap 303, Laws of British Virgin Islands) ( TO) (as amended) together with the Virgin Islands Special Trusts Act 2003 (as amended) ( VISTA Law). While grounded in English law principles of equity and jurisprudence, there are notable statutory divergences. English common law carries persuasive, not binding, force, and BVI trusts law has in many areas been varied and displaced. Matters of particular interest to settlors are considered below. Registration There is no obligation to record a trust, or its documentation, on any formal register. However, providers of trustee services resident in the BVI are registered and regulated under the Banks and...
This Practice Note explains how to commence a claim for misuse of private information (a privacy claim) in England and Wales from 1 January 2021. It addresses: whether a claim exists and who may pursue it potential defendants and principal defences remedies limitation jurisdiction other issues on receiving instructions (interim relief, preservation of documents, alternative causes of action and alternatives to litigation) funding the claim pre-action conduct starting proceedings For more on the misuse of private information, see Practice Note: Privacy law—misuse of private information. For guidance on initial steps when confronted with a claim against your client for misuse of private information, see Practice Note: Responding to a claim for misuse of private information—a practical guide. Privacy claim—is there a claim? The first task is to determine whether your client has a viable claim. What must a...
This Practice Note This Practice Note outlines the principal legal aspects of the UK’s exit from the European Union, setting out how jurisdiction, enforcement, recognition and procedure operate across the main categories of family cases. It signposts when key EU measures still apply in: matrimonial, civil partnership and financial remedy proceedings children proceedings applications for protection from domestic abuse requests made under the Taking of Evidence Regulation It addresses recognition, enforcement and jurisdiction throughout the period, and related procedure too. It also explains the material procedural shifts on either side of implementation period ( IP) completion day (11pm on 31 December 2020). On 31 January 2020 the UK ceased to be an EU Member State and withdrew from its political institutions and governance structures. Under Part 4 of the Withdrawal Agreement, exit day triggered an 11-month...
ARCHIVED : This Practice Note has been archived and is not maintained. This Practice Note reviews the approach to the recognition and enforcement of judgments as it will operate from the UK’s exit from the EU on 31 January 2020 through to the end of the implementation period, which the EU describes as the transition period. It explores whether that implementation period could be extended, evaluates if the enforcement framework under the Brussels regime—including Regulation ( EU) 1215/2012, Brussels I (recast)—is in force during the implementation period, as well as setting out the position after the implementation period concludes. For a quick reference Brexit research aid that answers key questions on Brexit and provides useful Brexit updates, research tips and resources, see: Brexit Bulletin—key updates, research tips and resources......
ARCHIVED: This archived Practice Note summarises which elements of UK tax law were impacted by the UK’s departure from the European Union ( EU) during the period between exit day (31 January 2020) and IP completion day (31 December 2020), and also the period immediately after IP completion day. It is not maintained and is provided solely for background purposes. For more information, see: Brexit, assimilated law and tax—overview. From exit day (11 pm on 31 January 2020), the UK ceased to be an EU Member State and no longer took part in the EU’s political institutions or governance structures. However, under the transitional measures in Part 4 of the Withdrawal Agreement, exit day initiated an 11-month implementation period ( IP) during which, for many purposes, the EU continued to treat the UK as if it were a Member State. For broader...
ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note monitors major IP developments and guidance that relate specifically to Brexit. Jump to: General IP Brexit developments Copyright and databases Trade marks Designs Patents and SPCs Geographical indications This Practice Note does not follow wider Brexit developments; for those, see Practice Note: Brexit timeline. To follow the progress of UK legislation introduced as part of the legislative preparation for the UK’s departure from the EU, see Practice Note: Brexit legislation tracker. On 31 January 2020 (exit day), the UK ceased to be an EU Member State and relinquished its right to participate in the EU’s political institutions and governance frameworks. Under the transitional arrangements in Part 4 of the Withdrawal Agreement, exit day signalled the start of an 11‑month implementation period during which, for many...
ARCHIVED: This Practice Note has been archived and is not maintained. Background This Practice Note outlines how Brexit has affected the regulation of chemicals. More detailed guidance is available in the additional Practice Notes referenced for each specific chemicals regime. Withdrawal from the EU At 11 pm ( GMT) on 31 December 2020, the transition/implementation period following the UK’s exit from the EU concluded. From that moment—described in UK legislation as ‘ IP completion day’—principal transitional arrangements fell away and notable changes began to apply across the UK’s legal system. EU Energy and Environment Sub- Committee inquiry into the future of chemicals In the wake of the EU referendum, the Environmental Audit Committee commenced an inquiry into the future of environmental law and policy, with an emphasis on Regulation ( EC) 1907/2006 of the European Parliament and of the Council concerning the registration, evaluation,...
This archived Practice Note is no longer maintained. It brings together links to Brexit-related News on Financial Services within the Brexit collection. Financial Services Brexit News and News Analysis 29 January 2024 — FCA issues TPR figures for solo-regulated firms, LNB News 29/01/2024 71. The Financial Conduct Authority published headline data on solo-regulated firms that entered, and those that exited, the temporary permissions regime. 2 January 2024 — FCA confirms the end of the TPR, LNB News 02/01/2024 38. The FCA updated its TPR webpage to state it concluded on 30 December 2023. It also notes that arrangements remain under the financial services contracts regime to allow certain EEA firms to wind down UK business in an orderly fashion. The temporary marketing permissions regime will continue until 31 December 2025. ...
ARCHIVED: This Practice Note has been archived and is not maintained. Proposals from the UK and the EU on transitional arrangements for applicable law will be a pivotal concern for UK litigators. This Practice Note examines in detail how Brexit will influence the process of identifying the applicable law once the UK departs the EU. At present, that choice is governed by Regulation ( EC) 593/2008 ( Rome I) and Regulation ( EC) 864/2007 ( Rome II). The Note distils the respective positions of the UK and the EU and assesses the likely potential outcomes as the UK leaves the EU. It also flags issues that may surface on exit and considers potential alternative regimes that could support the determination of the applicable law. Finally, it addresses the drafting of an applicable law clause. Applicable law is sometimes described as the governing law. For...
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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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