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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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The lifetime inheritance tax ( IHT) charge arises when an individual makes a ‘transfer of value’ or other ‘disposition’ so that, as a consequence, the estate’s value is lower after the step than it was beforehand. This concept embraces straightforward gifts of property and also deemed or notional dispositions. Where lifetime transfers are taxable, the applicable rate is 20%. This Practice Note sets out how to determine the tax payable under the lifetime charge. In broad terms, the lifetime charge generally concerns those who place property into a trust falling within the relevant property regime. By contrast, outright gifts to individuals, and transfers into a disabled person’s trust, are treated as potentially exempt transfers ( PET) and therefore do not trigger a lifetime charge. See Practice Note: Potentially Exempt Transfers ( PETs). The calculation of tax due under the additional charge and the estate...
After a period of consultation and a market review into the defined contribution ( DC) workplace pension market, the DWP determined that, with effect from 6 April 2015, a limit should be placed on charges borne by DC members in relation to the default arrangements of qualifying schemes (that is, schemes meeting the necessary conditions for use in auto-enrolment). In this Practice Note, this limit is termed the charge cap. The intention behind the charge cap is to make sure DC members who have not made an active investment choice (and who therefore end up in default funds) do not face charges above a prescribed level... Legislative and regulatory framework for the charge cap Equivalent provisions on the charge cap apply to DC occupational pension schemes as well as to workplace personal pension schemes. However, these requirements sit within different bodies of law and...
Chaptre Finance plc sought approval for a second Part 26A restructuring plan ( RP), with the convening hearing in October 2024 and the sanction hearing in November 2024. Headline matters are set out below (capitalised terms not defined here carry the meanings in the convening and sanction judgments). The Company previously promoted and secured a first RP in 2023 (see Practice Note: Part 26A restructuring plan deal debrief— Chaptre Finance plc (first plan)). This Deal Debrief sits within our Restructuring plans collection. For granular metrics on 2023 RPs and commentary from leading practitioners in restructuring, see Practice Note: Market Insights Trend Report—trends in Part 26A restructuring plans in 2023 [ Archived]. Name of plan company Chaptre Finance plc (the Company) Industry sector Energy (the Company was established to fund the construction of a biomass power station in Teesside, intended to generate electricity by burning wood pellets and...
Chaptre Finance plc made its initial bid for a Part 26A restructuring plan ( RP) with a convening hearing in June 2023, followed by a sanction hearing in July 2023. Key takeaways are outlined below (capitalised terms not otherwise defined take the meanings given in the convening and sanction judgments). The Company brought a second RP in October 2024 (see Practice Note: Tracker of Part 26 scheme/ Part 26A restructuring plan hearing dates 2024 [ Archived]). This Deal Debrief forms part of our Restructuring plans collection. For an in-depth look at headline metrics from the 2023 RPs and commentary from prominent figures in the restructuring community, see Practice Note: Market Insights Trend Report—trends in Part 26A restructuring plans in 2023 [ Archived]. Name of plan company Chaptre Finance plc (the Company) Industry sector Energy (the Company was incorporated to finance the build of a biomass power plant in...
Civil justice reform Refer to our Practice Note: Civil justice reform in Scotland—virtual hearings and electronic submission of documents for direction on the present rules and practice in the Scottish civil courts concerning virtual hearings and the electronic signing, transmission and lodging of documents. This Practice Note provides hands-on procedural guidance for civil appeals running in the Scottish Sheriff Appeal Court that have been placed on the Chapter 7 procedure in that court’s own system. For guidance on: other facets of civil appeals to and within the Scottish Sheriff Appeal Court, see Practice Notes: Introduction to the Scottish Sheriff Appeal Court—examines the Sheriff Appeal Court’s jurisdiction, the categories of cases it may hear, and whether permission to appeal is necessary or otherwise required by rule Starting an appeal in the...
STOP PRESS: This Practice Note is currently being revised to reflect amendments to Sponsor Guidance that took effect on 6 March 2026. See News Analysis: Detailed list of the Home Office’s Sponsor Guidance changes of 6 March 2026. Background and underlying legal authority Sponsored workers are barred under the Immigration Rules from switching their sponsor, or altering the tasks, obligations or pay of their present role under existing leave as a Skilled Worker, or within Global Business Mobility (including former Intra- Company routes) or Scale-up routes, except where specific circumstances do apply......
Background to the implementation of the Acquisitions Directive Before the Acquisitions Directive ( Directive 2007/44/ EC) came into force in March 2009, a range of directives covering the banking, insurance and securities sectors set out how to obtain supervisory consent for acquiring a bank, insurer or securities firm. Yet each Member State retained significant discretion in interpreting those requirements. This raised fears that regulatory barriers could be wielded to obstruct a bid for political motives rather than for valid supervisory reasons. In response, the European Commission proposed full harmonisation of the approval regime within the relevant directives and, on 12 September 2006, issued its proposal for the Acquisitions Directive. The aim was to enhance and standardise the procedures national supervisory authorities should apply when evaluating proposed mergers and acquisitions in the banking, insurance and securities fields, thereby preventing EU supervisors from...
Part XII of the Financial Services and Markets Act 2000 ( FSMA 2000) obliges existing and prospective controllers to obtain consent from the Financial Conduct Authority ( FCA) or the Prudential Regulation Authority ( PRA) before acquiring or increasing control in a UK authorised firm, and to give notice to the appropriate regulator when reducing or relinquishing control. UK authorised firms must likewise inform the FCA and PRA when a person’s control falls or ends. This Practice Note outlines the core concepts of the controllers regime, including the definitions of ‘controller’, ‘control’ and ‘control band’, together with related terminology. For step-by-step actions that controllers and proposed controllers should consider when acquiring/increasing or disposing/decreasing control, see Change in control process—checklist. For deeper guidance on the FSMA 2000 controllers regime, see the following Practice Notes: Obligations of...
For fuller commentary on the regulation, consenting and incentivisation of the net zero energy transition under the laws of England and Wales, see also: Collinson and Hockman on Energy Law: Regulating, Consenting and Incentivising the Energy Transition. That textbook contains in-depth treatment of the topics addressed in this Practice Note. What is TMO4+? ‘ Target Model Option 4 +’ ( TMO4+) is a significant suite of reforms endorsed by Ofgem in April 2025, amounting to a comprehensive reset of Great Britain’s electricity grid connection processes. The package was driven by the UK government’s climate commitments and by persistent inefficiency and delay in the existing connection process, which have created substantial obstacles to investment and the deployment of renewable energy. This section briefly outlines the TMO4+ measures, highlighting the contrast between the previous grid connection system and the arrangements introduced through TMO4+. It also flags the energy...
This Practice Note sets out how to challenge a determination by Revenue Scotland concerning any of the devolved Scottish taxes. Where appropriate, it contrasts the Scottish route with the process for contesting an HMRC decision before the UK tribunals. The UK process is described in more depth in Practice Note: Appealing an HMRC decision. Be aware that strict deadlines apply throughout the appeals journey; missing any deadline can result in forfeiting the right to appeal. Moreover, Revenue Scotland’s handling of tax disagreements, encompassing litigation conduct and approaches to resolution, is anchored in the principles contained in the Revenue Scotland Settlement and Litigation Principles. It highlights comparison and distinction to assist users navigating each regime. Strict observance is essential to maintain appeal rights. For a primer on the Scottish tax tribunals, which hear appeals on devolved tax issues in Scotland, consult Practice Note:...
This practical guidance concerns the regime preceding the Procurement Act 2023. It provides direction pertinent to public procurement processes started before PA 2023 took effect on 24 February 2025. It applies to procurements launched before the Act’s commencement. Any in-scope procurements initiated on or after that date fall under PA 2023. By virtue of the Act’s transitional and savings measures, the earlier procurement frameworks remain in force so far as required for contracting authorities to finalise and administer procurements begun prior to commencement (i.e. ongoing procurements). This Practice Note should be read in that light. For background reading, consult Practice Note: Introduction to the Procurement Act 2023— PA 2023. Additional practical material on PA 2023 appears under a separate subtopic, see: Procurement Act 2023—overview. That subtopic includes the following Practice Note: Challenging a public procurement award—time limits— PA 2023. What is the scope for...
FORTHCOMING CHANGES : In Budget 2025, the government announced it will legislate through Finance Bill 2026 (also known as Finance ( No 2) Bill 2024–26) for the introduction of new powers for HMRC to tackle fraud committed by businesses operating within the CIS. Closely reflecting VAT provisions that restrict input tax recovery where a supplier knew, or ought to have known, that a supply was connected to fraudulent VAT evasion, the CIS reforms will include the following measures: provide for the immediate cancellation of a business’s gross payment status by HMRC, with immediate effect make the business directly responsible for any tax that has been lost enable a penalty equal to 30% of the lost tax to be imposed on the business, its directors, and other connected persons, where it can be shown the business knew, or should have known, it entered into a...
This Practice Note addresses challenges to funding arrangements linked to retainers and covers: what constitutes a funding arrangement reasons to contest a funding arrangement methods for challenging a retainer-based funding arrangement For wider guidance on challenging contracts, see: Terminating contracts—how and when a contract ends—overview. For general background on litigation funding, see Practice Notes: Litigation funding—introduction to funder’s perspective; Litigation funding application process. What is a funding arrangement? Funding arrangements fall into two types: a mechanism that operates as, or alongside, the solicitor–client retainer (a retainer-based funding arrangement) a contract under which a third-party funder finances the proceedings for a litigant (third-party litigation funding) Distinguishing between these categories matters, as different routes of challenge apply and distinct costs recovery rules and principles govern each type. Retainer-based funding arrangements Retainer-based funding arrangements usually take the form of, or are ancillary to, the retainer/contract between solicitor and client, and set out how legal fees are to be...
Jurisdiction of the First-tier Tribunal to hear challenges to food law decisions The First-tier Tribunal ( General Regulatory Chamber) is the appointed forum for appeals concerning food labelling matters and food improvement notices issued by the following bodies: the Food Standards Agency ( FSA) the Department for Environment, Food and Rural Affairs ( Defra) the Local Authority Trading Standards Departments Only particular food-related regulatory decisions fall squarely within the First-tier Tribunal’s remit. Other disputes must be pursued by appealing to the magistrates’ courts in the alternative. The governing statutory provisions specify whether an appeal is to the First-tier Tribunal or to the magistrates’ court in each case. The Tribunal hears appeals against the following decisions taken by these regulators: decisions under the Fish Labelling Regulations 2013, SI 2013/1768 decisions under the Fruit Juices and Fruit Nectars ( England) Regulations 2013, SI...
This Practice Note has been prepared in collaboration with Peter Halprin, Fiona Cain, and Amanda Laurel Gayer of Haynes and Boone, LLP. It examines both the reasons and the ways in which a party may contest an arbitrator’s independence and/or impartiality in the course of arbitral proceedings. It draws on the law of England and Wales, the Arbitration Act 1996 ( AA 1996), and selected international arbitration rules. This Practice Note ought to be read alongside Practice Note: Ensuring the arbitral tribunal’s independence and impartiality, which sets out the significance of impartiality and independence in the arbitral process. Challenging independence or impartiality If a party harbours doubts about an arbitrator’s independence or impartiality, or is concerned about their capacity to carry out their duties, the applicable arbitral rules and the relevant domestic law permit a challenge to that appointment. A challenge may proceed through three...
This Practice Note considers challenging (setting aside) arbitral awards under Austrian law. Note: The Austrian Supreme Court ( Oberster Gerichtshof) ( OGH) rulings mentioned herein are not published by Lexis Nexis®. Section 611 of the Austrian Code of Civil Procedure ( ACCP) ( Zivilprozessordnung) governs applications to annul arbitral awards delivered by tribunals seated in Austria: Recourse to the courts against an arbitral award is available solely through a claim seeking to set it aside. The same route applies where the award concerns the tribunal’s determination of its own competence. No alternative appellate mechanism is provided, and jurisdictional findings are treated in the same manner under this regime......
The issue of sham Claims of sham most commonly arise from the settlor’s creditors or an ex‑spouse in matrimonial litigation, asserting that property placed with the trustees in truth remains the settlor’s, and is therefore reachable to satisfy a court order. Where a trust is declared a sham, it will typically be void and the trust fund will revert to the settlor. A sham is a pretence: the settlor and, potentially, the trustees do not possess the requisite intention to establish a genuine trust. Instead, they aim to project to outsiders and to the court that a valid trust exists by ostensibly conveying legal title to the trustees and the equitable interest to beneficiaries, whilst in fact the settlor keeps ownership, aided—knowingly or not—by the trustees acting as principal and agent or nominee under a bare trust for the settlor. The decisive element is the...
Issued in November 2004 by The Chartered Governance Institute ( CGI), this guidance outlines the procedure...
ARCHIVED: This guidance, now archived, dated April 2015, was created by The Chartered Governance Institute (previously called ICSA: The Governance Institute) ( CGI) to outline the......
At a convening hearing in October 2021, and later at a sanction hearing in September 2022, CFG Investments SAC sought approval for a Part 26A restructuring plan ( RP). The principal points are outlined below (capitalised terms not defined here carry the meanings given in the convening and sanction judgments). This Deal Debrief sits within our Restructuring plans collection. For in-depth analysis of key metrics from 2023 RPs and commentary from leading figures in the restructuring sphere, see Practice Note: Market Insights Trend Report—trends in Part 26A restructuring plans in 2023 [ Archived]. Name of plan company CFG Investments SAC (the Company) Industry sector Fishing Place of debtor’s incorporation and jurisdictional factors Peru Governing law changed from NY law to English law under the Chapter 11 proceedings for the Singaporean parent company......
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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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