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NEWS
The Migration Observatory at the University of Oxford (Migration Observatory) has published its latest briefing on net migration to the UK, providing an evidence-based assessment of recent trends, drivers and policy developments. The report highlights a sharp fall in net migration from post-pandemic highs, continued negative net migration among EU citizens, and notable shifts in student and work migration patterns under the post-Brexit immigration system.
NEWS
The Insolvency Service has reported that video game composer and sound designer Peter Connelly has been sentenced to 16 months in prison for fraudulently obtaining a second coronavirus bounce back loan (BBL). Connelly, who had already secured a legitimate loan of £22,000, inflated his company’s turnover from £58,000 to £150,000 during the pandemic to secure an additional £37,500. Connelly has also been disqualified as a company director for six years and entered an Individual Voluntary Arrangement (IVA) in June 2022 which remains active.
NEWS
The European Banking Authority (EBA) has published a thematic note comparing provisioning practices in the US and the EU during the coronavirus (COVID-19) pandemic, including differences in the macroeconomic impact of coronavirus, in banks’ loan portfolios, and in accounting rules that might explain why the cost of risk (CoR) of US banks was much higher compared to their EU peers in the first half of 2020 and fell at a faster pace afterwards.
NEWS
Practice Compliance analysis: The Solicitors Regulation Authority (SRA) published its Risk Outlook for 2021/2022 on 23 November 2021. In this latest Risk Outlook, subtitled ‘What is the new normal? Challenges and opportunities for law firms after the lockdowns’, the SRA has looked at what the new normal means for the shape of the legal market as it emerges from the coronavirus (COVID-19) pandemic.
NEWS
The House of Lords Home-based Working Committee has published its report ‘Is working from home working?’ examining the effects and future development of remote and hybrid working across the UK. The Committee concludes that working from home, now a mainstream practice since the pandemic, could help the government’s wider ambition of bringing people back into work, particularly those with disabilities or long-term health conditions, if integrated effectively into existing employment initiatives.
PRACTICE NOTES
Introduction: emissions from transport Surface transport including road transport is a significant source of environmental emissions including air pollution, greenhouse gas (GHG) emissions and noise. It continues to be the largest source of GHG emissions in the UK, having overtaken power and industry in 2015. The three most significant sources of surface transport emissions are cars, vans and heavy goods vehicles (HGVs). Emissions fell sharply in 2020 (by 18%) as a result of the coronavirus (COVID-19) pandemic but have returned to high levels: see for example 2024 statistics from the Office of National Statistics which note that GHG missions from the transport sector have increased by 39.6% since 2021, largely driven by increasing activity after the pandemic. The World Health Organisation notes that the transport sector is responsible for a large proportion of air pollution, as well as being a leading source of GHG emissions. An estimated 4.2 million premature deaths are attributed to ambient (outdoor) air pollution. Higher air pollution concentrations increase the risk for cardiovascular and respiratory diseases, cancer and adverse birth outcomes, and are associated
PRACTICE NOTES
ARCHIVED: This Practice Note has been archived and is not maintained. The government measures to help prevent the spread of coronavirus (COVID-19) have changed significantly during the course of the pandemic from the national lockdown to taking more nuanced action in areas of increased transmission, so keeping track can be difficult for practitioners and their clients. This Practice Note aims to provide a reference point for the various restrictions that were in force in England for licensed premises. For the national restrictions during the initial response to the pandemic, see Practice Note: Impact of coronavirus (COVID-19) on Licensing [Archived]. For the current restrictions in force, see Practice Note: Coronavirus (COVID-19)—keeping up with restrictions for licensed premises in England [Archived]. National restrictions from 5 November to 2 December Due to rapidly rising coronavirus cases across the whole of the UK and in other countries, the Government says we must act now to reduce day-to-day contact with other people to control the spread of the virus, protect the NHS and save lives. As a result,
Q&As
For information generally on preparing and submitting bundles for remote hearings, see the section of Practice Note: Remote hearings in the employment tribunal entitled ‘Preparing and Submitting documentation’. The Court and Tribunals Judiciary: Practice Directions and Guidance for Employment Tribunals (England and Wales) page lists both: • Presidential guidance on general case management (22 January 2018), and • Presidential Guidance (England and Wales) on remote and in-person hearings (14 September 2020) While the Presidential Guidance on remote and in-person hearings was written during and in the context of the coronavirus (COVID-19) pandemic, it continues to apply. It is expected that the guidance in these documents will be put
Q&As
While there has not yet, as far as we are aware, been clear and specific government guidance published about inheritance tax (IHT) exemption available for the estates of deceased key workers due to the coronavirus (COVID-19) pandemic, the existing IHT exemption for emergency personnel contained in section 153A of the Inheritance Tax Act 1984 (IHTA 1984) is likely to be available in certain cases. Similar to the IHT exemption for the estates of persons who die in the course of active military duty or police officers targeted due to their role (contained in IHTA 1984,
PRECEDENTS
UPDATE: The CJRS ended on 30 September 2021. This Precedent has been archived and is no longer maintained. For further information on the extended CJRS, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived]. [ To be typed on headed notepaper of employer ] [Date] Dear [insert name of employee], Re: [insert name of employer] (the Company) I refer to our discussions on [date], when I explained that [the significant downturn in our business due to the coronavirus (COVID-19) pandemic continues OR the Company continues to be unable to operate normally due to the restrictions which the government has implemented in relation to the coronavirus (COVID-19) pandemic].[ Set out details of the effect this is having on the organisation, eg whether they are operating at all, or on a much-reduced basis etc.] 1 As I explained during our discussions, having reviewed its position, the Company has concluded that, in order to maintain our workforce and keep the business running for the immediate
CHECKLISTS
Coronavirus (COVID-19): This Practice Note contains guidance on matters that have temporarily been altered to assist in the management of the coronavirus (COVID-19) pandemic. For further information, see Practice Notes: Local authority meetings during the coronavirus (COVID-19) pandemic [Archived] and Coronavirus (COVID-19)—governance tracker [Archived]. Elements of accessibility The following table sets out the position in a typical authority. Some authorities grant additional rights to councillors and members of the public. Council Committees and sub-committees Officers’ non-executive decisions Cabinet (key and non-key decisions) Individual executive members (key and non-key decisions) Officers’ key executive decisions Officers’ non-key executive decisions 1 Public identification of the body or person responsible for taking the decision Yes — statute and constitution Yes — statute and constitution (terms of reference), and council minutes for ad-hoc delegations to committees and sub-committees Yes — scheme of delegations and minutes for ad-hoc delegations Yes — statute and constitution Yes — statute and constitution (scheme of delegation to cabinet members) Yes — scheme of delegations and cabinet minutes for ad-hoc delegations Yes
PRACTICE NOTES
Scope of this tracker This tracker relates to the annual general meetings of those FTSE 350 and AIM 50 companies which posted an AGM notice between 1 March and 31 May 2020 in the context of the coronavirus pandemic and is therefore now archived. The two tables in this document track how the coronavirus outbreak impacted the preparations for the AGMs of FTSE 350 and AIM 50 companies which issued an AGM notice between 1 March 2020 and 31 May 2020. For analysis of the findings included in the tracker see Coronavirus (COVID-19)—impact on the AGMs of FTSE 350 and AIM 50 companies (1 March 2020–31 May 2020). The tracker is no longer updated. In October 2020 the FRC also published a review of the different ways that FTSE 350 companies conducted their 2020 AGMs following the disruption caused by the pandemic. On 24 February 2021 the Chartered Governance Institute (CGI) issued updated guidance (2021 Guidance) which anticipates that general meetings will be required to be held on a closed basis until at least 17 May