The following Employment Q&A provides comprehensive and up to date legal information covering:
on the Coronavirus Job Retention Scheme (CJRS) scheme generally, see Practice Note: Coronavirus Job Retention Scheme (revised version from 1 July 2020)
on the right to paid holiday, see Practice Notes: Holiday and Holiday pay
It is clear from the HMRC guidance: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme that an employee can take holiday while they are on furlough. If an employee is flexibly furloughed then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours. For further information, see Practice Note: Coronavirus (COVID-19)—holiday
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
This Practice Note provides guidance on claims for ‘use and occupation’ or mesne profits, and how and when double rent or double value can be claimed.Claims for use and occupationA claim for use and occupation is possible where there is occupation of land without an express agreement fixing the
LiabilityFalse imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will in practice be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary of State for
Brexit: The UK's departure from the EU on exit day ie Friday 31 January 2020 has implications for practitioners dealing with provisions in the CPR relevant to cross border matters, including CPR 5.4C (discussed below). For guidance on the impact of Brexit on the CPR, see Cross border
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