Law360: Insurers launched an appeal on 18 June 2024 to overturn a landmark test case ruling that would provide cover for coronavirus (COVID-19) lockdowns for thousands of companies with 'at-the-premises' business interruption wording in their policies.

This Practice Note is archived and no longer maintained. The table below shows the expiry of various support measures as applicable to Scotland (as part of the UK or in its own right, as indicated by the last column). September 2021 Date Event Scope 30 September 2021 Temporary restrictions on winding-up petitions and statutory demands expire and are replaced by new measures from 1 October 2021 (see below).See Practice Note: Corporate Insolvency and Governance Act 2020—temporary changes to corporate statutory demands and winding-up petitions [Archived], Corporate Insolvency and Governance Act 2020 (Coronavirus) (Extension of Relevant Period) (No. 2) Regulations, SI 2021/718 and Corporate Insolvency and Governance Act 2020 (Coronavirus) (Amendment of Schedule 10) (No. 2) Regulations 2021, SI 2021/1091. UK 30 September 2021 Expiry of the provision allowing more than one moratorium on diligence in any 12-month period.See Coronavirus (Extension and Expiry) (Scotland) Act 2021 Scotland 30 September 2021 The relaxation of eligibility criteria for companies applying for a moratorium expires (Corporate Insolvency and Governance Act

Archived: This Practice Note has been archived and is no longer maintained. It summarised the temporary changes which were made to the Criminal Procedure Rules (CrimPR), SI 2020/759, by the Criminal Procedure (Amendment No 2) (Coronavirus) Rules 2020, SI 2020/417 which enabled the criminal courts in England and Wales to operate during the coronavirus (COVID-19) pandemic. These temporary amendments were expired as the restrictions imposed by the pandemic were removed and in their entirety on 28 June 2022 by virtue of the section 201 of the Police Crime Sentencing and Courts Act 2022 (PSCSA 2022). PSCSA 2022 also replaced these with permanent amendments relating to the use of live audio links and live video links in eligible criminal proceedings in England and Wales. For further information, see Practice Note: Remote hearings in the criminal courts. As part of the government’s response to the coronavirus (COVID-19) pandemic, the Coronavirus Act 2020 (CA 2020) temporarily amended the following provisions expanding the use of live links and video links in the criminal proceedings

It is unclear whether in this instance the employer: • requires employees to test for coronavirus (COVID-19), or simply encourages them to do so • ‘prefers’ them to test regularly, eg daily or weekly, or only when they have symptoms of coronavirus • requires employees to stay away from the workplace if they test positive, and if so for how long The right to pay and wages Subject to the terms of the contract, there is a duty to pay wages whenever an employee is ready, willing and able to work. If they are ready and willing to work but unable to do so for reasons beyond their control (ie an unavoidable or involuntary impediment), then they are also entitled to be paid. Different considerations apply to a failure to work because of sickness or other circumstances, which may be governed by express or implied contractual

There is no express geographic restriction in the Coronavirus Job Retention Scheme (CRJS) Treasury directions, or the CRJS guidance. However, the directions require that the employee was on the UK employer's payroll in tax year 2019–20. This means a Real Time Information submission notifying payment in respect of that employee to HM Revenue and Customs must have been made on or before 19 March 2020. Accordingly, if, for example, the employee had switched to a non-UK payroll prior to tax year 2019–20, no CRJS

Law360, London: A restaurant group and insurance giant Allianz have settled a £16.4m dispute brought by the hospitality business over payouts for coronavirus-linked lockdown restrictions.

ARCHIVED: This Practice Note is archived and is no longer maintained. Coronavirus (COVID-19) Lawyers across the world have been grappling with many common areas of concern in connection with the coronavirus (COVID-19) pandemic. There are a number of areas that are particularly relevant to banking and finance lawyers. For more detail and analysis on these, see Practice Note: Coronavirus (COVID-19) implications for Banking & Finance lawyers, which is updated regularly with news, practical guidance and analysis covering the impact of COVID-19 developments. This Practice Note covers subject areas such as Force Majeure (which differs from how the derivatives Force Majeure provisions apply) and execution of documents as well as setting out the implications for different types of banking and finance lawyers. This Practice Note focuses on the implications for derivatives lawyers and how the COVID-19 pandemic has already affected the derivatives market, as well as how it will cause disruption on the market for the foreseeable future. It also sets out the practical implications and how derivatives practitioners should be responding to the pandemic. Which

On 26 March 2021 Companies House announced that the automatic filing extensions granted by the Corporate Insolvency and Governance Act (CIGA) 2020 for filing deadlines between 27 June 2020 and 5 April 2021, to relieve the burden on companies during the coronavirus (COVID-19) pandemic, will come to an end for filing deadlines that fall after 5 April 2021. For confirmation statement filings, accounts filings and event-driven filings after 5 April 2021, there will be no further automatic extensions and any deadlines that fall after this date will go back to normal. For mortgage charges, while those with an interest in the charge created up to and including 4 April 2021 will continue to receive an automatic extension of ten additional days to file the particulars of a charge, those with an interest in the charge created after 4 April 2021 will need to file within 21 days as normal. Companies that are eligible and cite coronavirus issues in their application can still apply for a three-month extension for accounts filing

The rapid global spread of coronavirus (COVID-19) and the steps taken to limit contagion are having a significant impact on the global economy and, consequently, on the financial system. Insurers are exposed on both sides of their balance sheets; on the liability side because of changes to interest rates as well as the potential increase in claims, and on the asset side due to market volatility. Insurers are generally well-capitalised, with sophisticated risk management capabilities which should help the sector as a whole to withstand the shocks associated with coronavirus. Insurance has an essential role to play during a pandemic event, providing protections to individuals, households and businesses. Insurance supervisors have pursued a range of regulatory and supervisory measures to provide operational relief to insurers in the wake of the coronavirus outbreak and to provide appropriate flexibility to help insurers maintain their safety and soundness and deliver the essential services they provide to policyholders and the economy. Authorities have also adopted measures to support fair treatment of customers, including clear disclosure

ARCHIVED: This archived Practice Note is not maintained and is for background information only. This Practice Note considers the ‘flexible furloughing’, revised version of the Coronavirus Job Retention Scheme (CJRS) that applied between 1 July and 31 October 2020. This Practice Note reflects the position under revised CJRS between 1 July and 31 October 2020. For further information on: • the extended CJRS that applies between 1 May and 30 September 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived] • the extended CJRS that applied between 1 November 2020 and 30 April 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [Archived] • the original CJRS that applied between 1 March and 30 June 2020, see Practice Note: Coronavirus Job Retention Scheme (original version to 30 June 2020) [Archived] For a sample letter agreement recording furlough arrangements under the extended CJRS, see Precedent: Letter—from employer to employee regarding flexible

ARCHIVED: This Practice Note has been archived and is not maintained. EU and UK regulators have been monitoring the impact of coronavirus (COVID-19) on payment services and systems, with a view to ensuring that consumers can continue to make payments safely throughout the pandemic. The virus has spurred the growth of contactless payments while highlighting issues around access to cash. This Practice Note provides a summary of the impact of coronavirus on payment services and systems in the UK and EU. In the EU, on 25 March 2020, the European Banking Authority (EBA) issued a statement on payment issues in light of coronavirus. Among other things, the EBA called on payments services providers (PSPs) to contribute to measures that limit the spread of coronavirus. In the UK, the Financial Conduct Authority (FCA) says that it is in regular contact with the industry, the government and other regulators to understand the impact of coronavirus on the payments market. It expects firms to manage the risks to consumers and to provide support

Government recommendations on social distancing, self-isolation in the case of sickness, and business closures has resulted in many typical business and social activities being postponed or cancelled altogether by both customers and suppliers. Where a contract is cancelled, any supplies from a VAT perspective will no longer take place, requiring (depending on the terms of the particular contract) a refund of any payments and the cancellation of invoices or credit notes as appropriate. For more information on how a taxable person who has accounted for and paid VAT on a supply, but who is not ultimately paid for that supply, may claim a refund of the whole or part of the VAT they have already accounted for, see Practice Note: VAT bad debt relief. Where payment for an anticipated