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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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STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which secured Royal Assent on 20 March 2025, brings in legislation to abolish the remittance basis of taxation and introduce a residence-based system, starting on 6 April 2025. FA 2025 likewise removes domicile as the principal criterion for determining exposure to inheritance tax. Additional revisions cover changes to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and updates to overseas workday relief. This document has been archived and is no longer maintained. For details on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. Please select the link below to download the training...
ARCHIVED: This archived tracker contains a summary of historic changes to provisions in the former Prospectus Regulation Rules sourcebook. Tracker overview This Prospectus Regulation Rules ( PRR) tracker outlines amendments to provisions in the PRR Sourcebook (now revoked), alongside connected legislative and regulatory changes, guidance and updates. It also provides links to consultation papers, policy statements, practical guidance and notices published by the Financial Conduct Authority ( FCA). Reforms to the UK prospectus regime took effect on 19 January 2026, as part of broader efforts to make it simpler for companies to raise capital in the UK and to lower costs when admitting securities to UK public markets. The UK Prospectus Regulation and the PRR sourcebook have been revoked. The rules for public offers of securities in the UK and for admissions of securities to trading in the UK are set out in the Public Offers and...
ARCHIVED: This historical tracker sets out the replies to significant pensions consultations—formal and informal—issued by the UK government and other organisations prior to 2025. For details of major pensions consultations—both formal and informal—run from that point onwards by the Department for Work and Pensions ( DWP), the Pensions Regulator, the Financial Conduct Authority ( FCA), HM Treasury, HM Revenue and Customs ( HMRC) and other pensions bodies, refer to Practice Note: Consultation tracker—pensions. Consultation response Summary Further information PSIG Future Strategy Consultation Consultation period: 1 May 2024 to 31 July 2024 Response published: 20 December 2024 A formal response was published on 20 December 2024. From 1 May to 31 July 2024, the Pensions Scams Industry Group ( PSIG) undertook a sector-wide call for views across the pensions industry to shape the organisation’s next phase and direction. It targeted pensions...
ARCHIVED : This Practice Note is archived and no longer maintained. For 2024 scheme/plan hearing dates, see Practice Note: Tracker of Part 26 scheme/ Part 26A restructuring plan hearing dates 2024. This Practice Note captures key hearing dates featured in the High Court, Insolvency and Companies Court ( Chancery Division) daily cause list from 13 September 2022 onwards, shown with the most recent first, for: Part 26 schemes of arrangement, typically solvent schemes; generally internal corporate reorganisations, take-over or merger schemes Part 26 schemes of arrangement, creditor/member schemes (see: Schemes of arrangement—overview) Part 26A restructuring plans (see Practice Note: Part 26A restructuring plans: history, rationale and scope) Part VII transfer schemes: insurance business transfer schemes under Part VII of the Financial Services and Markets Act 2000 (see Practice Note: Insurance business transfer schemes) It is notable that the majority of the hearings listed below concern solvent schemes of...
ARCHIVED: This Tracker is for historical reference only. It is an archive: this Tracker is retained solely for historical use. Its final update was in January 2015 and no further revisions will be made. The Tracker outlines the steps taken in the overhaul of Brussels I (the Judgments Regulation). Caution: on 10 January 2015, Brussels I was wholly repealed and superseded by Brussels I (recast). Transitional measures were nevertheless introduced. For details of those measures, refer to Practice Note: E& W Brussels I (recast)—application and exclusions. Article 73 of Brussels I, also styled the Judgments Regulation, required a review within five years of commencement to verify that it operated as intended. That review was to culminate in a report which, where suitable, might include suggestions for amending the regulation. A review did occur and, as a result, a report and a green paper were issued on 21...
This employment consultation tracker details consultations, calls for evidence and inquiries (collectively referred to here as ‘consultations’) conducted by the UK government (and other bodies) that have an impact on employment law, which have closed and for which responses have been published between 2016 and 2024. Entries are grouped by topic and ordered by response or outcome date in reverse chronology, so the latest appears at the top of the relevant topic table. To view the status of open consultations, and closed ones where responses are still being analysed, see: Consultation tracker— Employment. For consultations issued relating to the Employment Rights Act ( ERA 2025), see: Employment Rights Act 2025—tracker— Consultations issued relating to the ERA 2025. For a summary of current key legal developments, including consultations, expected to impact employment lawyers, see: Employment horizon...
ARCHIVED : This Practice Note has been archived and is no longer maintained. It records selected hearing dates, whether proposed or listed, appearing in the High Court, Insolvency and Companies Court ( Chancery Division) daily cause list from 1 January 2025 onwards, with the most recent shown first, for: Part 26 schemes of arrangement, including creditor/member schemes (see: Schemes of arrangement—overview) Part 26A restructuring plans ( RPs) (see Practice Note: Part 26A restructuring plans) For 2026 listings, refer to Practice Note: Tracker of Part 26 scheme/ Part 26A restructuring plan hearing dates 2026. For 2024 listings, see Practice Note: Tracker of Part 26 scheme/ Part 26A restructuring plan hearing dates 2024 [ Archived]. For details of the outcomes of key creditor/member scheme or Part 26A plan hearings, and any judgments delivered, consult Practice Notes: Part 26A restructuring plan case tracker and Schemes of...
ARCHIVED: This archived Practice Note compiles the various iterations of Coronavirus ( COVID-19) guidance and advice that were withdrawn or replaced, issued by the Department for Health and Social Care ( DHSC), the Department for Business, Energy & Industrial Strategy ( BEIS) and the Cabinet Office. It provides tracked-change comparisons between versions so practitioners can readily determine which version of the relevant guidance was in force on any particular date. It is not maintained and is supplied for background information only. Separate sections of the Practice Note cover: Get coronavirus tests for your employees How to treat certain expenses and benefits provided to employees during coronavirus HMRC guidance: Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus ( COVID-19) UKHSA: people with COVID-19 and their contacts Coronavirus: how to stay safe and help prevent the spread HSE: Protect vulnerable workers during the...
Environment Brexit News Analysis ARCHIVED: This Practice Note is archived and is not being maintained. Lexis Nexis® Environment has issued News Analysis on a breadth of matters concerning the implications of Brexit, as indicated in the table below. Retained EU law ( REUL) denotes EU-derived rights and legislation preserved in UK law after the Brexit transition or implementation period ended at 11 pm on 31 December 2020 ( IP completion day). REUL that continues beyond the end of 2023 is referred to as assimilated law. This re-labelling of REUL (and related terms) to assimilated law marks a change in its status and treatment under UK law, in that it is generally to be read in line with ordinary domestic law and principles. From 1 January 2024, REUL is ‘assimilated’ into domestic law because, as a rule, it is stripped of EU-derived interpretive effects (eg supremacy of EU law,...
ARCHIVED: This Practice Note is archived and no longer maintained. It compiles concluded legislative proposals, issued judgments and closed consultations from 2017–2022, which are no longer listed in the current Designs tracker— UK and Designs tracker— EU as they are not from the present year. To monitor live progress on legislative proposals, relevant judgments and consultations concerning designs, see Practice Notes: Designs tracker— UK and Designs tracker— EU. For archived UK designs material from 2023, consult Practice Note: Designs tracker— UK 2023–2024 [ Archived]. Legislation For current legislation, refer to Practice Notes: Designs tracker— UK— Legislation, consultations, guidance and reports and Designs tracker— EU— Legislation, consultations, guidance and reports. For archived UK legislation, consultations, guidance and reports from 2023, see Practice Note: Designs tracker— UK 2023–2024 [ Archived]— Legislation, consultations, guidance and reports. What’s happening? When? Find out more Decision EX-20-05 of the Executive Director of the EUIPO on the...
ARCHIVED: This archived tracker contains a summary of historic changes to provisions in the former Listing Rules sourcebook. Tracker overview This Listing Rules ( LR) tracker outlines past amendments to provisions in the former Listing Rules sourcebook, alongside related legislative and regulatory developments, guidance and updates. On 29 July 2024, the Listing Rules sourcebook was withdrawn and the UK Listing Rules sourcebook came into force. For a tracker that records changes to provisions in the UK Listing Rules sourcebook, see Practice Note: UK Listing Rules tracker. The tracker also provides links to consultation papers, policy statements, practical guidance and notices published by the Financial Conduct Authority ( FCA), and by the Financial Services Authority ( FSA) before it......
ARCHIVED: This Practice Note is archived and is no longer maintained. It offers a synopsis of new and revised materials issued by the Futures Industry Association ( FIA). The summary was reviewed on a rolling basis and spans publications from January 2018 onwards. Relevant content from this Practice Note also appears in associated Banking & Finance Practice Notes. Every FIA update cited here first appeared on the FIA website (full access requires a subscription). Commentary and linked materials are supplied by Banking & Finance. Abbreviations used throughout are set out below for quick reference: ABA — American Bankers Association AFME — Association for Financial Markets in Europe AIMA — Alternative Investment Management Association Assosim — Association for Financial Market Intermediaries BCBS — Basel Committee on Banking Supervision Bo E — Bank of England BPI — Bank Policy...
ARCHIVED: This Practice Note has been archived and is not maintained. It provides an overview of Opinion 2/2017 from the Article 29 Data Protection Work Party (called in this Practice Note the Article 29 Opinion), addressing the impact of Regulation ( EU) 2016/679, EU GDPR on processing employee data within the employment relationship and on the equilibrium between employers’ legitimate interests and employees’ reasonable privacy expectations in this context. Although grounded in Directive 95/46/ EC, the Data Protection Directive, the Article 29 Opinion anticipated duties arising under Regulation ( EU) 2016/679, EU GDPR, which, when the Article 29 Opinion appeared, had yet to take effect and was not in force at that time. From IP completion day (11 pm on 31 December 2020), Regulation ( EU) 2016/679, the General Data Protection Regulation ( GDPR) became retained EU law (see Practice Note: Retained EU law in...
ARCHIVED: This Practice Note has been archived and is not maintained. It summarises notable convictions under the pre‑ Bribery Act 2010 ( BA 2010) corruption regime, offering brief case details. For the scope and territorial reach of pre‑ BA 2010 corruption offences, plus updates on ongoing investigations and practical insight into how prosecutions progress, see Practice Notes: Corruption and common law bribery—pre‑ Bribery Act 2010 [ Archived] Pre BA 2010 bribery and corruption— Practicalities [ Archived] For the current regime under BA 2010, see Practice Notes: The Bribery Act 2010—an introductory guide Failure to prevent bribery—the offence Active bribery, passive bribery and bribing foreign public officials Bribery Act 2010—sentence tracker Corruption sentence tracker This tracker outlines noteworthy convictions secured under the pre‑ BA 2010 corruption framework. Case: R v GPT Special Project Management (not reported by Lexis Nexis®) ...
ARCHIVED This Practice Note is archived and not kept up to date. From 6 April 2025, the Consumer Protection from Unfair Trading Regulations 2008, SI 2008//1277 were repealed and superseded by the Digital Markets, Competition and Consumers Act 2024 ( DMCCA 2024). Nonetheless, CPUTR 2008, SI 2008/1277 continues to govern behaviour that took place before 6 April 2025. For details of prohibited practices under DMCCA 2024, refer to Practice Note: Banned practices under the Digital Markets, Competition and Consumers Act 2024. This Practice Note addresses the offences of carrying out commercial practices that are banned under the Consumer Protection from Unfair Trading Regulations 2008 ( CPUTR 2008), SI 2008/1277. Schedule 1 to CPUTR 2008, SI 2008/1277 sets out 31 commercial practices that are forbidden and deemed unfair without assessment. The key distinction between banned practices and other unfair commercial practices under CPUTR 2008, SI...
ARCHIVED: This Practice Note has been archived and is not maintained. A major restructuring of the UK listing regime took effect on 29 July 2024, removing the premium and standard listing segments and introducing a single listing category for equity shares in commercial companies. This commercial companies category is predominantly disclosure-based and sits alongside other listing categories, including the shell companies, secondary listing and closed ended investment fund categories. To give effect to the reforms, the UK Listing Rules sourcebook came into force and the Listing Rules sourcebook was revoked. For further information, see Practice Note: Reform of the UK listing regime—fundamentals. This Resource Note reflects the regime as it stood before 29 July 2024 and has been retained for reference. It brings together relevant commentary, analysis and resources to assist with interpretation and to provide practical guidance on applying Chapter 6 of the former...
ARCHIVED This archived Practice Note is no longer updated and serves solely as background information...
ARCHIVED : This Practice Note is not maintained, as it addressed the UK’s implementation of EU free movement rules before IP completion day. On that date, the domestic legislation giving effect to EU free movement was revoked, subject to specified savings and modifications. It remains archived for historical interest, since the way EU law previously operated in the UK can still be pertinent in certain limited circumstances. For further details—including the applicable savings and the position of CJEU case law—see Practice Note: Brexit and the end of EU free movement law in the UK. For historical versions of the Immigration ( European Economic Area) Regulations 2016, SI 2016/1052, including the iteration immediately prior to revocation, see Legislation.gov.uk. For the ongoing development of EU free movement law within EU Member States, see: Immigration, employment & share incentives ( EU...
ARCHIVED This Practice Note is archived and no longer updated because it addresses the UK's implementation of EU free movement rules before IP completion day, the point at which domestic measures giving effect to those rules were revoked, subject to specified savings and modifications. For more information, including the relevant savings and the status of CJEU case law, consult the Practice Note: Brexit and the end of EU free movement law in the UK. It has been kept in archived form for historical interest, as EU law previously implemented in the UK continues to matter in certain limited contexts within the UK. For historic iterations of the Immigration ( European Economic Area) Regulations 2016, SI 2016/1052, including the version immediately before revocation, see Legislation.gov.uk. For developments in EU free movement law across EU Member States, see: Immigration, employment & share incentives ( EU...
ARCHIVED: This Practice Note is archived and is no longer maintained. It is provided solely for historical reference, as it concerns CPR 81 as it then applied before 1 October 2020, and Practice Direction 81, which is revoked in its entirety with effect from 1 October 2020. If you are dealing with a committal application post 1 October 2020, please refer instead to the CPR 81 currently in force and the Practice Notes that cover this—see: Contempt and committal—overview. For the pre‑1 October 2020 version of CPR 81 or Practice Direction 81, see: This note sets out the practical ‘nuts and bolts’ of committal applications, detailing the necessary components and ingredients, the procedural formal steps, and the hurdles that must be satisfied when pursuing committal for contempt or seeking writs of sequestration. It may be helpful to read it alongside the following Practice Notes: ...
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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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