ARCHIVED: This Practice Note has been archived and is not maintained. What is the CJRS? At Spring Budget 2020, the government announced several measures to help businesses face the coronavirus pandemic (eg suspending business rates). One of these measures was the ‘Coronavirus Job Retention Scheme’ (CJRS), which was a temporary scheme generally open to UK employers with a PAYE payroll scheme (subject to certain eligibility requirements). The CJRS came into operation on 1 March 2020 and, after several extensions, continued to operate until 30 September 2021. It was designed to support employers whose operations had been severely affected by coronavirus and which would otherwise have had to make redundancies. Workers covered by the CJRS were said to be ‘furloughed’. Under the CJRS, an employer could claim the following in respect of furloughed workers: • until 31 July 2020, 80% of a worker’s wages, up to a monthly cap of £2,500, plus employer National Insurance contributions (NICs) and pension contributions—the value of the pension contributions that could be claimed under the CJRS until 31 July 2020 is discussed

This Practice Note considers the Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS), temporarily reintroduced under the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (SSP Funding Regs 2022), SI 2022/5, in force 14 January 2022. The reintroduced CSSPRS covered coronavirus-related sickness absence for the period 21 December 2021–17 March 2022. The online service through which employers could reclaim coronavirus-related SSP was available until 24 March 2022, and is now closed. For further information, see: LNB News 25/02/2022 13. Key points to note The government’s initiative to refund coronavirus-related statutory sick pay (SSP) was first announced in the Spring Budget 2020 (see News: Special temporary measures for Statutory Sick Pay (SSP) refunds announced in Budget). The Coronavirus Act 2020, s 39(1) inserted a new provision for the funding of employers’ SSP liabilities in relation to coronavirus into the Social Security Contributions and Benefits Act 1992 (SSCBA 1992). SSCBA 1992, s 159B(1), enables regulations to make provision ‘for the payment by employers of statutory sick pay in respect of incapacity for work related

ARCHIVED: This archived Precedent clause is not maintained and is for background information only. 1 Definitions Completion Date • (a) [insert date]; or (b) if a Delay Notice has been served in accordance with clause 2.2, the date determined in accordance with clause 2.4; Coronavirus • severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) and the disease known as COVID-19; Coronavirus Event • any event or delay arising as a result of the Coronavirus pandemic which prevents

This Practice Note provides an introduction to the different aspects of an investigation by a coroner into a death and the inquest process conducted by coroners in England and Wales as provided under the Coroners and Justice Act 2009 (CJA 2009). For information on the equivalent hearings in Scotland, fatal accident inquiries, see Practice Note: Fatal Accident Inquiries (FAIs) in Scotland. For information on preparing for an inquest and pre-inquest review hearings, see Practice Note: How to prepare for an inquest and Pre-Inquest Review (PIR) hearings—checklist. For information on the procedure at inquests and the powers of coroners during these proceedings, see Practice Notes: Procedure at coroners’ inquests, and Powers of the coroner and for information on the scope of inquests and how to make representations on scope, see Practice Notes: The scope of coroners’ inquests, How to make representations on the scope of an inquest as well as Article 2 inquests—checklist. For information on the outcomes of coroners’ inquests, and challenging the conclusions and findings of an inquest, see Practice Notes: Findings, determinations

This document provides general guidance on what to expect at a coroner’s inquest for those who have been called to give evidence. Your lawyer will be able to provide specific advice based on your circumstances. You have been requested by a coroner to give evidence at the forthcoming inquest. A coroner’s inquest is a very different type of court or tribunal hearing to general civil or criminal proceedings and attending an inquest can be daunting if you do not know what to expect. You have been requested to attend the inquest to give evidence because the coroner believes you may have information that will help answer the questions the inquest must consider. This guide explains what an inquest is, the purpose of the inquest and what you can expect when attending the inquest to give evidence. What is a coroner’s inquest? When an unexpected death occurs, by law the death is required to be referred to the local coroner. The coroner has a duty to investigate sudden and unexpected deaths to formally establish the cause of the

This Practice Note provides an overview of the key issues and questions that an English lawyer is likely to need to address in the context of corporate (re)insurance transactions. The transactions examined in this note are share sales and purchases, Part VII of the Financial Services and Markets Act 2000 (FSMA 2000) transfers and cross-border mergers. The UK ceasing to be a member of the EU may impact the application of these regimes (in particular the cross-border merger regimes). For more information, see Practice Note: Insurance business transfer schemes. Except where otherwise mentioned, this note contemplates private transactions involving UK (re)insurers and Lloyd's managing agents, or managing general agents (MGAs), but not (re)insurance intermediaries. This note addresses corporate and (re)insurance regulatory matters, but does not cover other areas such as employment, tax or accounting. Share sale and purchase of insurance companies A share sale and purchase transaction involving (re)insurers is similar to those involving other companies. (For general share sale and purchase transactions, see: Share purchase agreement—overview, A guide to share purchase agreements

ARCHIVED: This Practice Note has been archived and is no longer maintained. Corporate Crime Brexit Q&As The following Q&As consider some of the key implications of Brexit which may be of interest to Corporate Crime practitioners. • In the context of Brexit, what is meant by the ‘transition or implementation period’?—This Brexit Q&A considers the meaning of the term ‘transition or implementation period’, which is used in the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (Withdrawal Agreement) to refer to the time-limited period during which transitional arrangements apply. • What is the UK Conformity Assessed product mark and what does it mean for manufacturers ​selling products in the UK and the EU after Brexit?—This Brexit Q&A explains the rules for the UK’s new UKCA marking, which will be required for certain products placed on the UK market in the event of a no deal Brexit. • Where can I find the Brexit legislation concerning product certification/conformity (eg CE marking)

A round-up of the latest environmental enforcement, including a man who has been fined for failing to comply with a court order to clear a waste site after an investigation by the Environment Agency.

Corporate Crime analysis: Every year produces its notable corporate crime issues, some of which could have been expected at the start of that year while others could never have been foreseen. And 2026 is likely to be no different. While nobody can predict exactly what will happen this year, there are certain factors that already look set to have a sizeable impact. Niall Hearty, partner at Rahman Ravelli examines the evolving corporate crime landscape in 2026, highlighting enforcement recalibration, regulatory expansion, and procedural reform as defining themes.

This year’s annual round-up reviews some of the most significant developments of 2017 and previews what is on the horizon for 2018. This includes a new corporate criminal offence of failing to prevent the facilitation of tax evasion, developments in anti-money laundering regulation, key case law developments including SFO v ENRC, Ivey v Genting Casinos and R v Rose, and recent changes to the Criminal Procedure Rules (CrimPR). Looking toward 2018, we anticipate developments relating to privilege in criminal investigations, a new regime for financial and trade sanctions in the Sanctions and Anti-Money Laundering Bill and the proposed Sentencing Code. Also included are updates on LexisNexis®’s content, including news of exciting developments from the past year and what is coming up in the next 12 months. Reviewing 2017 Tax evasion—failure to prevent the facilitation of tax evasion What happened? The Criminal Finances Act 2017 (CFA 2017) created two new corporate offences: • the UK offence—a relevant body fails to prevent an associated person from criminally facilitating a UK tax evasion

ARCHIVED: This Practice Note has been archived and is not maintained. For information on government bills relevant to the field of corporate crime in 2023, see: Corporate Crime bills tracker—2023 [Archived]. This Practice Note tracks the progress of government bills relevant to the field of corporate crime which have been tabled in either the House of Commons or the House of Lords in the UK Parliament. It also includes those private members’ bills (primarily ballot bills) relating to business crime/white collar crime which, from their advanced progress through Parliament, seem likely to receive Royal Assent. It also provides links to further information about each piece of legislation. For information on key secondary legislation which might of be interest to corporate crime lawyers, see Practice Note: Corporate Crime horizon scanner 2022—Key secondary legislation. This bills tracker is designed to assist corporate crime practitioners keep up to date with primary legislation and bills which will impact their particular areas of corporate crime practice: • Brexit • Criminal procedure and evidence • Bribery, corruption, sanctions and export controls

ARCHIVED: This Practice Note has been archived and is not maintained. For more information on government bills relevant to the field of corporate crime in 2024, see Practice Note: Corporate Crime bills tracker—2024 [Archived]. This Practice Note tracked the progress of government bills relevant to the field of corporate crime as they progressed through the UK Parliament between 1 January and 31 December 2023. It also provided links to further information about each piece of legislation. For information on key secondary legislation which might of be interest to corporate crime lawyers in 2023, see Practice Note: Corporate Crime horizon scanner—2023 [Archived]. This bills tracker is designed to assist corporate crime practitioners keep up to date with primary legislation and bills which will impact their particular areas of corporate crime practice: • Investigation of criminal conduct • Criminal procedure and evidence • Sentencing • Consumer protection offences • Cybercrime and data protection offences • Environmental offences • Health and safety and corporate manslaughter offences • What’s already happened in 2023? Investigation of criminal conduct Bill/Act Subject Analysis Further material Investigatory