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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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CASE HUB ARCHIVED This case hub is archived and captures the position as at the judgment dated 30 June 2016; it is no longer maintained. See further: timeline and related/relevant cases. Case facts Outline An appeal was lodged with the General Court seeking to annul the Commission’s decision of 10 October 2007 / January 2013, which found an infringement of Article 81 EC (now Article 101 TFEU) on the grounds that a fee and tariff scheme introduced by Groupement des Cartes Bancaires ( CB) curtailed competition by impeding new entrants from issuing payment cards in France. On 30 June 2016, the General Court largely rejected CB’s action, holding that the Commission was right to find that the measures in question had restrictive effects on competition. The case is notable for its examination of the ‘by object’ versus ‘by effect’ distinction in EU competition...
FORTHCOMING CHANGE relating to the tax treatment of carried interest: After a call for evidence on the taxation of carried interest conducted over summer 2024, the Autumn Budget 2024 formally confirmed plans to bring in a redesigned regime for carried interest from 6 April 2026, positioned within the income tax system and accompanied by tailored provisions to reflect the reward’s distinctive attributes. A consultation then explored possible new qualifying criteria for entry to the regime, and the government published its response in June 2025. Draft legislation setting out the new carried interest rules was released on 21 July 2025, intended for inclusion in Finance Bill 2026. The regime is to apply to carried interest arising on or after 6 April 2026. These measures were reaffirmed at the 26 November 2025 Budget, which also noted that revisions had been made to the draft...
Carer’s Leave Act 2023 and Regulations The principal provisions of the Carer’s Leave Act 2023, which gained Royal Assent on 24 May 2023, took effect on 4 December 2023. The Carer’s Leave Act 2023 updates the Employment Rights Act 1996 ( ERA 1996) by inserting new sections and empowers the Secretary of State to introduce regulations establishing an entitlement to carer’s leave. The Carer’s Leave Regulations 2024 ( Carer’s Leave Regs 2024), SI 2024/251, applicable in England, Wales and Scotland, set out how that entitlement operates. The following guidance on the statutory right to unpaid carer’s leave is available: GOV. UK: Unpaid carer’s leave Acas: For a sample carer’s leave policy, see Precedent: Policy—carer’s leave. Background and context Under the Carer’s Leave Regs 2024, from 6 April 2024 and in specified circumstances, eligible employees have a statutory ‘day one’ right (meaning there is no minimum...
FORTHCOMING CHANGE: As at July 2025, the CQC is actively reviewing its inspection and assessment framework, exploring amendments to make evaluation of each service type more effective. While the eventual model is not yet known, for the present the ‘ Single Assessment Framework’ continues to operate, with scoring adjustments in place. These revisions relate specifically to scoring arrangements. Under the current hybrid approach, evidence categories are no longer scored; instead, only quality statements receive ratings. ( See: CQC scoring approach). This Practice Note outlines the role, powers and functions of the . What is the CQC? The CQC is a non-departmental statutory body, sponsored by the Department of Health and Social Care, which regulates health and social care services in England, and protects the interests of people whose rights are restricted under the Mental Health Act 1983 ( Me HA 1983). The CQC’s legal...
CQC prosecutions tracker This Practice Note outlines key prosecutions for health and social care offences brought in England by the Care Quality Commission ( CQC) since 2015. Designed as a tracker, it helps practitioners review the types of sentences being handed down for breaches of health and social care law. For material on the CQC’s remit, powers and functions, refer to Practice Notes: Care Quality Commission ( CQC) and Care Quality Commission—inspections and reviews. Under the Health and Social Care Act 2008 ( HSCA 2008), the CQC is the principal enforcement body for matters of safety and the quality of treatment and care involving any health or adult social care provider registered with the CQC. Bringing criminal proceedings is only one tool within the CQC’s wider suite of enforcement powers; for further detail on that range of powers, see Practice Note: Care Quality...
FORTHCOMING CHANGE: As at the end of May 2025, the CQC is re-evaluating its inspection and assessment framework, exploring how it might be refined to better judge each category of service. The future format is not yet confirmed; nevertheless, for now the ‘ Single Assessment Framework’ remains in place, at present, with changes focused on the scoring approach. Evidence categories are no longer awarded scores; instead, only the quality statements are rated, a model referred to as the hybrid approach. CQC plans to run a consultation on updates to the Single Assessment Framework in Autumn 2025, with a view to bringing in revisions during 2026. It is expected that the quality statements could be streamlined (there are currently 34), and that CQC will add certain rating characteristics to support greater consistency. Such rating characteristics existed before the Single Assessment Framework was...
This Practice Note explains what a care plan is, when it must be created and when it should be created. It outlines what constitutes a care plan, the points at which it is required and when it ought to be prepared. It offers practical guidance on who should compile the plan, who needs to be consulted, and the matters it should cover. The information in this Practice Note concerns the law currently in force in England. The position in Wales is addressed by the Social Services and Well-being ( Wales) Act 2014 and related statutory instruments, such as the Care Planning, Placement and Case Review ( Wales) Regulations 2015, SI 2015/1818. Note that regulations 4 and 5 of the Care Planning, Placement and Case Review ( Wales) Regulations 2015, SI 2015/1818, mirror the wording of the Care Planning, Placement and Case Review (...
ARCHIVED: This Practice Note has been archived and is not maintained. The local authority ( LA) for a person’s place of ordinary residence carries out community care assessments for adults aged 18 or over. Once an LA becomes aware that someone may have needs requiring support, it has a duty to assess that individual. Introduction of care and support needs assessment easements To address pressures on care and support assessments during the coronavirus pandemic, the Coronavirus Act 2020 ( CA 2020) was enacted. Four key elements provided that: LAs were not required to carry out in-depth assessments of people’s care and support needs; LAs did not need to undertake financial assessments under the Care Act 2014 ( CA 2014); LAs were not obliged to draw up or review care and support plans under CA 2014; and LAs’ duties to meet eligible care and support needs, or carers’ needs, were...
Note: This Practice note explores how care is financed after the reforms introduced by the Care Act 2014 and the supersession of the Charging for Residential Accommodation Guide ( CRAG), which gave way to the Care and Support ( Charging and Assessment of Resources) Regulations 2014. Numerous provisions have since been repealed, with further legislation and regulation introduced to make the reforms operate as intended, including the Health and Care Act 2022. Health and Care Act 2022 Planned changes in this field, such as a cap on care costs, have faced repeated postponements; the government deferred the cap until 2025, and it remains uncertain whether the new government will pursue this policy. In parallel, the Care and Support ( Charging and Assessment of Resources) Regulations 2014 are under review. The rates for the Personal Expenditure Allowance and the Minimum Income Guarantee set out in these...
Carbon pricing: background Carbon pricing remains the principal tool in endeavours to tackle climate change. At the international level, the Kyoto Protocol and its flexibility mechanisms gave parties with Kyoto commitments market-based avenues to cap or cut greenhouse gas ( GHG) emissions, alongside domestic actions. These mechanisms comprise: Clean Development Mechanisms ( CDM) (art 12) Joint Implementation ( JI) (art 6) International Emissions Trading (art 17) These correspond to arts 12, 6 and 17, respectively. The Kyoto framework, in turn, prompted the EU’s Emission Trading System ( ETS), created through Directive 2003/87/ EC of the European Parliament and of the Council of 13 October 2003, which set up a Community-wide scheme for trading GHG emission allowances and amended Council Directive 96/61/ EC (the EU ETS Directive). Since then, an extensive and diverse suite of carbon pricing...
First developed in collaboration with Dr Justin Macinante of Edinburgh Law School, The University of Edinburgh. Revised by Dalia Majumder‑ Russell, Alex Ibrahim and Shinae Lee of CMS Cameron Mc Kenna Nabarro Olswang LLP. Conceptual context Emissions trading prices negative externalities—assigning costs to impacts that would not otherwise appear in the price of an activity, for example the release of greenhouse gases ( GHGs). Such trading schemes may take the following forms: Cap‑and‑trade—participants face a limit on their emissions and are either issued allowances or buy them to cover those emissions. If they exceed the cap, they must acquire additional allowances from entities with a surplus or pay a penalty at the end of the relevant compliance period. Accordingly, cap‑and‑trade arrangements are compliance...
CASE HUB ARCHIVED This archived case hub reflects the position as at the decision date of 21 June 2017 and is no longer updated. For more detail, see the timeline and commentary. Case facts European Commission Article 101 TFEU enquiry into a cartel in the aftermarket sector for the provision of replacement car lighting system components for passenger and commercial vehicles ( AT.40013). The arrangement concerned co-ordinating prices and other trading terms. Latest development On 21 June 2017, the Commission adopted a decision finding an infringement after three manufacturers concluded settlements with the Commission and admitted their participation in the cartel. Penalties totalling €26.7m were imposed......
CASE HUB (date of judgment—07/09/2016) See further: timeline commentary related/similar cases Case facts ARCHIVED — this archived case hub reflects the position as at 7 September 2016; it is no longer maintained. Outline Appeal by Pilkington group companies against the General Court’s ruling that upheld the Commission decision of 12 November 2008 finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement, and imposing a €370m fine on Pilkington for its alleged involvement in a market‑sharing and price‑fixing cartel, described as a “single and continuous infringement”, relating to the supply of car glass within the EEA from 1998 to 2003 (the “ Car glass cartel”). On 7 September 2016, the Court of Justice rejected the appeal in its entirety, thereby confirming the General Court’s judgment and the fine imposed by the Commission, which at the time was among the largest...
Capital reduction demergers Why a company may undertake a demerger, and the alternative ways such a split can be structured, are explained in Practice Notes: Demergers—an introduction to the tax issues and Demergers—an introduction for corporate lawyers. More detailed Practice Notes examine the tax implications associated with the main demerger routes, namely: statutory (or dividend) demergers, whether direct or indirect—see Practice Note: Statutory demergers liquidation demergers—see Practice Note: Liquidation demergers capital reduction demergers—the focus of this Practice Note In a capital reduction demerger, the top company of the target group reduces its capital; in consideration, the demerged business is moved to a new holding company, which then issues shares to the shareholders. Unlike a statutory demerger, a capital reduction demerger does not benefit from the specific tax reliefs available for exempt distributions. Even so, it can be implemented so that it does not give rise to tax...
Over recent years, a broader mix of organisations has looked to tap the capital markets. Where once capital markets activity was largely the domain of banks, financial institutions and commercial companies, a wider array of entities has begun to participate in this arena. The rapidly expanding range and variety of innovative financial instruments demonstrates that effective cooperation across the public, private and voluntary spheres is achievable when they join forces on capital markets transactions and structure deals together in practice. This shift continues to gather pace. Social Impact Bonds ( SIBs) and Development Impact Bonds ( DIBs) Tackling persistent social challenges has long troubled both governments and the charitable sector alike. Deep-seated problems—such as children in care, homelessness, barriers to education, youth employment and long-term health conditions—often arise where the state is constrained in what it can do, or has previously struggled to respond...
A capital gain that would otherwise give rise to a tax charge can be reduced, or eliminated entirely, where the taxpayer has realised capital losses and can offset them against that gain. To permit set-off, the loss must qualify as an allowable loss. In this Practice Note, CGT denotes both capital gains tax and corporation tax on chargeable gains. Broadly, where a sale at a profit would trigger CGT, a sale of the same asset at a loss will produce an allowable loss. If an asset is outside CGT and is disposed of at a loss, that loss will ordinarily not be allowable. However, specific provisions allow lenders to claim an allowable loss for qualifying loans to traders that have become irrecoverable, provided the relevant conditions are satisfied. A key condition is that some principal must remain outstanding when the claim is made, which will not...
When someone dies, their personal representatives ( PRs) must compute and pay any inheritance tax ( IHT) to secure the grant and deal with the estate. They are also charged with closing the deceased’s tax position up to the date of death, and the income tax and/or capital gains tax ( CGT) outstanding at that point can influence the exact IHT due. Thereafter, the PRs must account separately to HMRC for any CGT (and income tax) arising during the administration period. In general terms, that period runs from death until the residuary estate is identified and the estate is fully wound up. CGT can arise where the PRs dispose of assets that have increased in value since death; however, if a sale occurs within a specified window after death, the sale proceeds may replace the death value for IHT...
What is capital finance and why does it matter? Unlike revenue finance, where day-to-day spending must be met from current income, capital expenditure can be financed through borrowing or capital receipts, with the related costs then spread over the period during which the benefits are expected to arise. The current arrangements, commonly known as the Prudential Framework for England and Wales, are set out in Part 1 of the Local Government Act 2003 ( LGA 2003). This framework promotes investment in the capital assets local government needs to improve services, and it rests on accounting principles alongside professional judgement and self-regulation. It enables local authorities ( LAs) to raise finance for capital projects without central consent, provided they can afford to service the debt without additional government support. Between 2010 and 2022, low interest rates encouraged LAs to borrow from the Public Works Loan Board (...
This Practice Note discusses the meaning of capital call facilities, ' NAV' or asset-backed facilities, and hybrid facilities the commercial applications of capital call facilities the due diligence that lenders will undertake the standard security package typically required by lenders the principal terms of capital call facilities ' Capital call facilities' and other types of fund finance A capital call facility, also known as a subscription line facility, is financing extended by a lender to a fund and is ordinarily collateralised by investors’ undrawn commitments. Accordingly, funds tend to obtain these lines early in their life cycle, when unfunded commitments are at their highest yet the fund holds few or no investments that can be charged in favour of lenders. Nevertheless, particularly where recallable capital commitments persist (see below), capital call facilities can remain beneficial well into the fund’s...
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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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