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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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Brexit impact At 11pm ( GMT) on 31 December 2020, the Brexit transition/implementation period ended, following the UK’s withdrawal from the EU. At that point—termed in UK law ‘ IP completion day’—core transitional arrangements ceased and far‑reaching changes started to operate across the UK’s legal system. On IP completion day, the European Union ( Withdrawal) Act 2018 ( EU( W) A 2018) introduced a new category of domestic law—retained EU law ( REUL)—comprising EU‑derived rights and legislation preserved in the UK after Brexit. On 29 June 2023, the Retained EU Law ( Revocation and Reform) Act 2023 ( REUL( RR) A 2023) received Royal Assent. REUL( RR) A 2023 reforms the treatment of REUL by: revoking substantial amounts of REUL from 31 December 2023 re‑labelling REUL as ‘assimilated law’ from 1 January 2024 creating new powers in relation to...
This Practice Note sets out the matters to weigh up before seeking the appointment of a welfare and/or financial guardian for anyone aged 16 or over in Scotland, under the Adults with Incapacity ( Scotland) Act 2000 ( AI( S) A 2000). For guidance on the court route for such applications, see Practice Note: Guardianship applications in Scotland—court process. For the statutory framework relevant to an application, see Practice Note: Adults with Incapacity ( Scotland) Act 2000. When should a guardianship application be considered? Consider a guardianship application where an adult has lost mental capacity, cannot handle their own welfare and financial matters, and there is no power of attorney in force. An adult is regarded as ‘incapable’ if they are unable to: acting making decisions communicating decisions understanding the decisions retaining the memory of decisions Such incapacity need not arise from a mental disorder (section 328 of the Mental Health ( Care and...
This Practice Note This Practice Note explores how advisers can steer the competing risks that arise in practice when an employer either omits to complete a compliant right to work check, or comes to doubt an employee’s entitlement to work. Where illegal working is suspected, several interlinked matters must be addressed, including: employment — employment law shapes the risks and liabilities flowing from an employer’s choice whether to dismiss and what steps to take if illegal working concerns emerge. Potential exposures include unfair dismissal (generally only engaging after two years’ service) and discrimination claims. For more information, see Practice Note: Illegal working: dealing with employees regulatory — an employer may face a civil penalty for employing someone who lacks the right to work. In addition, for sponsor employers, employing a person without the right to work in the UK places their sponsor licence at risk of...
ARCHIVED: This archived Practice Note explains that a ‘relevant debt’ is central to the remittance basis and is defined in section 809L(7) of the Income Tax Act 2007 ( ITA 2007). In broad terms, it is a liability incurred outside the UK in relation to property located in the UK or a service performed in the UK. The Note covers examples of what counts as a ‘relevant debt’, how foreign income or gains are applied towards that liability, and what is meant by the relevant debt being connected to the aforementioned property or services. STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), which received Royal Assent on 20 March 2025, enacts the abolition of the remittance basis of taxation and introduces a residence-based regime with effect from 6 April 2025. FA 2025 also replaces domicile as the key...
This Practice Note outlines the process for reclaiming possession from those who entered premises as trespassers (often referred to as squatters), or who have remained on land without the consent of the person entitled to possession, by starting possession claims under CPR 55. It excludes any claim against a tenant or sub-tenant, whether or not the tenancy has ended. For steps to regain possession from a former tenant or sub-tenant who stays on after lawful occupation has expired, see Practice Note: Possession proceedings. This Practice Note also does not cover private residential property let on assured shorthold tenancies ( ASTs) or social housing (including secure tenancies granted under the Housing Act 1985). For ASTs, see Practice Notes: Assured and assured shorthold tenancies—granting and Terminating assured and assured shorthold tenancies—pre- Renters' Rights Act position, and for secure tenancies, see Practice Note: Secure...
This Practice Note explains how a tribunal reaches a decision or award under the PCA Arbitration Rules 2012 (with Optional Protocols adopted in 2024) (the PCA Rules). It summarises provisions concerning: the form and effect of the award, applicable law or amiable compositeur, settlement or termination of proceedings in circumstances other than the issue of an award. It also outlines how a party may apply for interpretation or correction of an award, and how a party may seek an additional award. Decisions PCA Rules, art 33(1) states that, where there is more than one arbitrator, awards or decisions are made by a majority. Under PCA Rules, art 33(2), on procedural matters the presiding arbitrator may decide alone if there is no majority, or if the tribunal so authorises, with that decision remaining subject to revision by the tribunal. This mirrors the UNCITRAL...
This Practice Note serves as a practical guide for law firms and in‑house teams on shaping a pro bono approach, and explains why your pro bono strategy ought to flow from, and be tightly aligned with, your wider business strategy. It also sets out the essential items of information to be included within a pro bono policy. Although many pro bono matters are undertaken ad hoc, adopting a planned approach offers clear advantages, helping to maximise the benefits for pro bono clients and for your organisation. Planning your approach For any chosen pro bono approach to succeed, it must command internal backing. Securing that support means ensuring the plan is business‑relevant and stems from, and remains closely aligned with, your organisation’s overarching strategic plans. Accordingly, review your business plan before drafting a business case for pro bono, as you will need to extract key...
The statutory residence test ( SRT) The statutory residence test ( SRT) is the framework for deciding whether a person is UK tax resident for 2013–14 and later tax years. Crucially, it applies only to income tax, capital gains tax, inheritance tax ( IHT) and corporation tax. Other regimes use distinct rules—most notably Stamp Duty Land Tax and National Insurance. The SRT focuses on the consequences of time spent in, and ties to, the UK. It is entirely separate from immigration law and any permission to enter, live or work in the UK. These notes consider the UK as a whole. They do not cover the separate residence rules that determine whether someone is resident in a constituent nation, such as Scotland or Wales, for devolved tax purposes. As explained in Practice Note: The structure of the statutory residence test, establishing an...
Remedies Remedies can take many forms, broadly falling into personal and proprietary categories. Personal relief targets the wrongdoer, whereas proprietary relief asserts a right to misapplied trust assets. A typical personal claim is brought against a defaulting trustee; a proprietary claim seeks to retrieve trust property from a third party who obtained it. Difficulties arise where that third party has transferred the property on and it is no longer traceable in an identifiable form. In such cases, a personal claim may lie against the third party, treating them as a constructive trustee and therefore in breach of trust. Proprietary remedies exist to a limited degree at common law, but are more extensively developed in equity. property held by the defendant being unavailable to their creditors on bankruptcy there may be an......
This Practice Note sets out an outline of the enhanced or specific sanctions that may apply where a person is involved in non-compliance, avoidance or evasion with an offshore element, and covers the following measures: the offshore penalties for non-compliance regime requirement to correct past offshore tax non-compliance 12 year time limit for offshore non-compliance publishing details of deliberate tax defaulters civil sanctions for enablers of offshore evasion penalty for UK facilitators of offshore promoters of tax avoidance schemes criminal offences for offshore tax evaders corporate offence of failure to prevent the criminal facilitation of tax evasion For further information on the current general penalties regime, see the Tax penalties, interest and time limits—overview subtopic. See also: the Timeline of penalties, sanctions and criminal offences in relation to offshore tax matters. The offshore penalties for...
Public sector equality duty ( PSED) The public sector equality duty ( PSED), as articulated in Part 11 of the Equality Act 2010 ( Eq A 2010), consists of a general equality duty—the core obligation—supported by specific duties intended to aid delivery of the general duty. With Scotland as the focus in particular, this Practice Note explores how the specific duties oblige public bodies to conduct a range of assessments and to report on assorted information. It sets out, in practice, how those specific duties encourage transparency and accountability to service users for decisions, ensuring equality objectives remain prominent in the minds of decision-makers. It should be borne in mind that the specific duties do not supplant the general PSED—public bodies subject to the specific duties must still also adhere to the PSED. Indeed, within the Scottish regime, the intention is for the...
The London Maritime Arbitrators Association ( LMAA) Terms 2021 (the Terms) govern arbitrations begun on or after 1 May 2021 where the parties have agreed to their use. They superseded the 2017 edition ( LMAA Terms 2017), which governs arbitrations started between 1 May 2017 and 30 April 2021. Securing an enforceable award is the core objective of any arbitration; accordingly, care must be taken to ensure any award issued conforms with the rules under which it is made. That focus makes it vital the procedure and award align with the governing rules. For general guidance on awards, see: AA 1996—the arbitral award— England and Wales—overview. Timing of awards Under the Terms, tribunals are expected, in ordinary circumstances, to make awards available no later than six weeks after the close of proceedings, and in many...
ARCHIVED This Practice Note is archived and no longer maintained. It presents information on the Finance ( No 2) Act 2015 ( F( No 2) A 2015), which obtained Royal Assent on 18 November 2015, and is preserved here for reference. It is kept for historical interest, mapping the legislation’s route through Parliament and offering a description, with relevant links, of each measure in the Act. The Practice Note is divided into the following five parts: progress of F( No 2) A 2015 F( No 2) A 2015 Committee stages published legislation with immediate effect— Summer Budget 2015 published legislation with subsequent effect, and measures deferred from Finance Act 2015 For clarity and to avoid confusion, throughout this Practice Note we refer to the finance bill first published on 15 July 2015 as the ' Summer Finance...
What are ozone-depleting substances? Ozone-depleting substances ( ODS) are synthetic chemicals that harm the stratospheric ozone layer, the shield that protects the earth from damaging ultraviolet radiation. They include chlorofluorocarbons ( CFCs), halons, hydrochlorofluorocarbons ( HCFCs), carbon tetrachloride and methyl bromide. ODS have been used in refrigeration equipment, air conditioning systems, fire extinguishers, aerosol propellants, solvents and as blowing agents in insulation foams. Background to the GB ODS Regulation The UK is a party to the 1985 Vienna Convention for the Protection of the Ozone Layer and the 1987 Montreal Protocol on Substances that Deplete the Ozone Layer. The Vienna Convention is a framework treaty intended to: restrict activities likely to damage the ozone layer co-operation in collecting and sharing information on the effects of human activities on the ozone layer See Practice Note: Vienna Convention 1985 (protection of the ozone...
This conduct constitutes an offence under section 3A of the Road Traffic Act 1988 ( RTA 1988). It is an indictable only offence and therefore can be tried solely in the Crown Court. The elements of the offence A person commits the offence where they: cause the death of another person by driving a mechanically propelled vehicle on a road or other public place without due care and attention or without reasonable consideration for other persons using that road or place and, in addition, any of the following applies: at the time of driving they were unfit to drive through drink or drugs the level of alcohol or drugs in their blood exceeds the legal limit they refuse to provide a...
This Practice Note summarises the principal UK tax rates, thresholds and allowances. It is designed as a quick-look aide, rather than an exhaustive source. It outlines the key figures for UK-resident individuals and companies for the current and previous tax/financial years. For fuller detail on private client rates, including inheritance tax, see Practice Note: for Private Client. For broader historical data and additional figures on rates, thresholds and allowances, refer to Whillans's Tax Tables. Corporation tax Main rate: 25% for the financial years ending 31 March 2027 and 31 March 2026 ( Finance Act 2026, s 11(2); Finance Act 2025, s 13(2)). Small profits rate (1): 19% for the same financial years ( FA 2026, s 12(a); FA 2025, s 14(a)). Lower limit (applies to a company with no associated companies and a 12-month accounting period): £50,000 (...
This Practice Note reviews Part 36 offers in split trial proceedings, highlighting the extra considerations that apply when proposing or responding to a Part 36, with particular emphasis on disclosure and the mechanics of acceptance. In addition, CPR 36.12, CPR 36.16(3)(d) and CPR 36.16(4) set out further, specific provisions that apply to Part 36 offers in the context of split trials... Why have specific provision for split trial cases? CPR 36.2(3) makes clear that a party may advance a Part 36 offer in relation to the whole claim, a part of it, any discrete issue arising within a claim, counterclaim or other additional claim, or an appeal or cross‑appeal from a determination made at trial. It is therefore expected that parties may table Part 36 offers confined to particular issue(s), capable of being determined at separate hearings. Illustrations include offers dealing solely with...
FORTHCOMING CHANGE : The Scottish government has begun a review of LBTT, starting in spring 2025. Priority topics include whether non-residential bands should apply to 'mixed' deals, multiple dwellings relief, the 6+ exclusion from the additional dwellings supplement, first time buyer relief, the triennial lease review return cycle, and options for aligning LBTT rates with net zero objectives. Amendments are not anticipated until after the Scottish Parliament elections, which must occur by 7 May 2026. This Practice Note forms part of a suite on Scotland’s land and buildings transaction tax ( LBTT): Scotland: Land and buildings transaction tax ( LBTT)—the basics Scotland: Land and buildings transaction tax ( LBTT)—chargeable consideration and rates of LBTT Scotland: Land and buildings transaction tax ( LBTT)—particular transactions and taxpayers, and Scotland: Land and buildings transaction tax ( LBTT) on...
STOP PRESS: A major overhaul of the UK listing framework took effect on 29 July 2024, removing both the premium and standard segments while at the same time introducing a single listing category for equity shares in commercial companies. This commercial companies category is heavily disclosure-based and sits alongside other listing categories, such as the shell companies, the secondary listing and the closed ended investment fund categories. A new UK Listing Rules sourcebook took effect to deliver these reforms, and the previous Listing Rules sourcebook was also revoked. For further information, see Practice Note: Reform of the UK listing regime—fundamentals. This Practice Note describes the regime exactly as it stood prior to 29 July 2024. B Buy out This is the acquisition of a business or a controlling stake in a corporation’s shares. It commonly arises where the current management team wishes to assume full control of the...
How do I access it? Subscribers to Lexis+® UK R& I can reach the case register via the How to Guide set out below. INSOL Europe members should have received an email containing their username and password, together with a direct link to the case register. What is the INSOL Europe case register? This case abstract service delivers digests of rulings, from the Court of Justice of the European Union and first‑instance and appellate courts of the EU Member States, where a notable issue concerns Regulation ( EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings ( OJ L141 5.6.2015 p 19), Recast Regulation on Insolvency [ EU Recast Regulation on Insolvency] (or its antecedent, Regulation ( EC) 1346/2000 on......
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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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