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Methods of statutory interpretation used to resolve disputes about the meaning of legislationIntroduction to statutory interpretationThe aim of...
Sources of constitutional lawIn briefThe British constitution is unwritten in the sense that it does not derive from a single constitutional text. It...
Direct effect of EU lawWhat is direct effect of EU law?The doctrine of direct effect is a fundamental principle of EU law developed by the Court of...
Convention rights—structure of qualified rightsThe rights preserved under the European Convention on Human Rights (ECHR), as set out in the Human...
Rationalisation of property holdings [Archived]ARCHIVED: This Practice Note has been archived is not maintained.OverviewRationalisation of the ownership, occupation, management and use of property holdings to provide a more efficient and cost effective solution has assumed growing importance in the
Financial clean break orders in family proceedingsDuty of the court to consider a clean breakAlthough there is no presumption in favour of there being a financial clean break between parties on divorce, the court is under a duty to consider whether it would be appropriate to exercise its powers so
Early leavers—preservationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57 on 6 April 2028 (save for members of the firefighters, police and armed forces public service pension schemes).The Finance Act 2022 will also give
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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