The answer to this Q&A is likely to depend on: • whether there are normal working hours or no normal working hours for the employee in question, and • if there are no normal working hours, the employee’s average weekly remuneration for the relevant twelve-week period For information on flexible furlough under the Coronavirus Job Retention Scheme (CJRS) generally, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [Archived]. For information on the use of the CJRS grant during the notice period, see Practice

Where multiple dwellings relief (MDR) applies to a transaction a buyer can choose whether to claim MDR or pay stamp duty land tax (SDLT) calculated on a standard basis (for which, see Practice Note: Rates of SDLT). Depending on the particular circumstances of the transaction, a claim for MDR may or may not result in less SDLT being due. For more details

Restrictions against the issuing of winding-up petitions were introduced by the Corporate Insolvency and Governance Act 2020 (CIGA 2020) as a result of the effect on the economy of the coronavirus pandemic and subsequent lockdown. The government introduced various ways in which businesses and their employees were protected to some extent from the effect of the pandemic including the furlough scheme and bounce back loans. Other restrictions changed aspects of insolvency legislation such as that regarding wrongful trading and winding-up petitions. CIGA 2020, Sch 10 as it was first

The variety of conceivable contracts made by schools for school trips, in addition to the range of such trips, means that it is not possible to give a specific answer to this question. School trips include relatively simple arrangements for a trip to a local museum, day trips on a hired coach to a castle 100km away and more complex contracts associated with a week-long ski trip to a resort abroad. The contractual arrangements involved in these trips will be different depending on the nature of the trip. As a general matter, where a legal person contracts with a supplier of goods or services, it is not acting as a consumer. The definition of ‘consumer’ in section 2 of the Consumer Rights Act 2015 is ‘an individual acting for purposes that

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 This Precedent has been archived and is no longer maintained.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

Section 31 of the Local Government Act 2003 (LGA 2003) is a well-established statutory means by which central government may disburse funds to local authorities for them to provide grants for a specified purpose while retaining control of: • the recipients • the quantum of the grants, and • the terms and conditions upon which the grants can be provided LGA 2003, s 31(1) provides that ‘A Minister of the Crown may pay a grant to a local authority in England towards expenditure incurred or to be incurred by it’. A minister of the Crown is defined for these purposes as the holder of

ARCHIVED: This archived Practice Note is not maintained and is for background information only. UPDATE (23/3/21): The Department of Health and Social Care announced on 22 March 2021 (among other things) 12 sections that will be removed from the Coronavirus Act 2020(CA 2020), following the one-year review of that legislation. Those provisions include sections 8 and 9 of the CA 2020 relating to emergency volunteering leave, which have not yet been brought into force. See: LNB News 23/03/2021 40. This Practice Note explains the proposals set out in the Coronavirus Act 2020 (Act) for emergency volunteering leave (EVL), a temporary new form of statutory unpaid leave for employees and workers who wish to volunteer in the health and social care sectors during the outbreak of coronavirus (COVID-19). The relevant provisions of the Act are not yet in force, as the required commencement regulations have not been made. A report by the Department of Health and Social Care dated 29 May 2020 on the status of the Act stated that there

This Practice Note has been archived and is no longer maintained. It provides details of the various versions of the HMRC guidance that have been published relating to the coronavirus (COVID-19) Self-Employment Income Support Scheme (SEISS) and provides tracked change version, showing updates between one version and the next, to enable practitioners easily to ascertain which version of the relevant guidance was live at any given date. For a guidance tracker: • providing details of the various versions of the HMRC guidance on the Coronavirus Job Retention Scheme (CJRS), see Practice Note: Coronavirus Job Retention Scheme—guidance tracker [Archived] • providing details of the various versions of general guidance on coronavirus (COVID-19), see Practice Notes: ◦ Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 1 April 2022) [Archived] ◦ Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 18 July 2021) [Archived] ◦ Coronavirus (COVID-19)—guidance tracker for employment (non-BEIS guidance) [Archived] ◦ Coronavirus (COVID-19)—guidance tracker for employment (international travel guidance) [Archived] ◦ Coronavirus (COVID-19)—guidance tracker for employment (withdrawn guidance) [Archived] Separate

The right under section 8(1) of the Employment Rights Act 1996 (ERA 1996), is for the worker (or, in relation to wages or salary paid in respect of a period of work beginning before 6 April 2019, the employee) to be given a written itemised pay statement at or before the time any wages or salary are paid to them. See Practice Note: Pay statements and records and section titled: Itemised pay statements. For information on the remaining uncertainty about whether providing online payslips complies with ERA 1006, s 8(1), see Practice Note: Pay statements and records

An action under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) should generally be commenced before the expiration of six months from the date of a grant to the estate. An application after that date can only be made with the permission of the court. See I(PFD)A 1975, s 4: ‘An application for an order under section 2 of this Act shall not, except with the permission of the court, be made after the end of the period of six months from the date on which representation with respect to the estate of the deceased is first taken out [(but nothing prevents the making of an application before such representation is first taken out)].’ The

Subject to the statutory limitations on a landlord's right to forfeit, the landlord may physically re-enter the property and bring the lease to an end without the need for court proceedings. Physical re-entry is effected by the landlord manifesting their intention to forfeit the lease, usually by changing the locks. If the lease consists of open land, the intention can be manifested by affixing chains across entrances and attaching notices of forfeiture. There are statutory restrictions in respect of peaceable re-entry which must be considered: • under section 6 of the Criminal Law Act 1977 (CLA 1977) it is a criminal offence to threaten or use force to gain entry when someone is physically at the premises and opposes re-entry. Peaceable re-entry of commercial premises is best achieved out of normal

By section 146 of the Law of Property Act 1925 (LPA 1925), a right of forfeiture under a lease is not enforceable unless the landlord first serves notice (usually called a 'section 146 notice') on the tenant. There are requirements for the content of the notice. See Practice Note: Forfeiture of a lease. By LPA 1925, s 146(11), the requirement for notice does not apply to 're-entry or forfeiture or relief in case of non-payment of rent'. The issue raised by this question is whether failure to 'top up' a security deposit pursuant to a covenant to do so following a withdrawal by the landlord