ARCHIVED: This Practice Note has been archived and is not maintained. Community care assessments are conducted by the local authority (LA) where someone aged 18 years or older is ordinarily resident. LAs have a duty to assess an individual once they become aware that they may have needs which should be met. Introduction of care and support needs assessment easements To manage arising care and support assessments during the coronavirus pandemic the Coronavirus Act 2020 (CA 2020) was introduced. Four key elements provided that: (i) local authorities did not have to conduct detailed assessments of indviduals’ care and support needs; (ii) local authorities did not need to conduct financial assessments under the Care Act 2014 (CA 2014); (iii) local authorities did not have to prepare or review care and support plans under CA 2014; and (iv) local authorities’ duties to meet eligible care and support needs or carers’ needs became replaced with a power to meet needs. These provisions ran from 31 March 2020 and expired

ARCHIVED: This Practice Note has been archived and is not maintained. Links to news reports providing full information on the relevant legislation are included where appropriate. Coronavirus (COVID-19)-related legislation of relevance to employment practitioners For a general Coronavirus (COVID–19) related legislation tracker, see Practice Note: Coronavirus (COVID-19)—legislation tracker [Archived]. Commencement date (unless otherwise indicated) Legislative change 30 November 2024 Coronavirus: Temporary Justice Measures (Scotland) The Coronavirus (Recovery and Reform) (Scotland) Act 2022 (Extension and Expiry of Temporary Justice Measures) Regulations 2024, SSI 2024/322, extend for an additional 12 months certain temporary justice measures in the Coronavirus (Recovery and Reform) (Scotland) Act 2022 in place in Scotland, moving the expiry date from 30 November 2024 under SSI 2024/360 (see below) to 30 November 2025, see LNB News 07/11/2024 16. 20 September 2024 Coronavirus: Remote hearings (Northern Ireland)The Coronavirus Act 2020 (Extension of Provisions Relating to Live Links for Courts and Tribunals) (No 2) Order (Northern Ireland) 2024, NISR 2024/173, extends to 24 March 2025 the operation of the provisions in the Coronavirus

ARCHIVED: This Practice Note has been archived and is not maintained. It considers the impact of the coronavirus (COVID-19) pandemic on probate practice and provides answers or guidance on some of the main issues that arose in the peak periods of the pandemic in 2020 to 2022 for practitioners. Although adapted from some of our Q&As, the latest guidance and updates was contained in this Practice Note. It has not been updated following the relaxation of government restrictions in 2022 and is no longer maintained. For guidance on the impact of coronavirus on other areas relevant to Private Client practitioners, see: Coronavirus (COVID-19) and Private Client—overview. What happens when the family of a deceased person are unable to register the death and make funeral arrangements due to being house-bound? On 17 March 2020, the government published guidance about the emergency coronavirus legislation to tackle the urgent issues that arise as a result of coronavirus. One of the five key areas covered by the Coronavirus Act 2020 (CA 2020) is managing the death of a person with respect and

ARCHIVED: This Practice Note has been archived and is not maintained. This archived tracker was used to track the key developments, legislation, guidance and briefing notes relating to the response to coronavirus (COVID-19), focusing on updates relevant to local government between December 2021 and February 2023. For coronavirus–related local government tracker developments prior to December 2021, see Practice Note: Coronavirus (COVID-19)—local government tracker—July–November 2021 [Archived]. Legislation The Coronavirus (COVID-19)—legislation tracker [Archived] tracks domestic legislation introduced as part of the UK government’s response to the coronavirus pandemic. It includes a coronavirus SI database collating details of relevant draft and made SI’s laid before Parliament. February 2023—England Development Date Find out more The UK COVID-19 Inquiry published the recording for the second Preliminary Hearing into Module 1 of the UK COVID-19 Inquiry, which was held remotely, via its YouTube page. 15 February 2023 UK Covid-19 Inquiry publishes second Module 1 Preliminary Hearing The UK COVID-19 Inquiry has published the recording for the second Preliminary Hearing into Module 1 of the UK COVID-19 Inquiry, which was held remotely,

ARCHIVED: this archived Practice Note is no longer maintained and is for background information only. Following publication of the government’s COVID-19 Response: Living with COVID-19, under which the remaining coronavirus (COVID-19) domestic legal restrictions were removed in England from 24 February 2022, the ICO replaced its detailed, specific guidance with a brief form of guidance on data protection and COVID-19 from 28 March 2022. See: LNB News 28/03/2022 91. This Practice Note considers the position under the ICO’s previous, more detailed, guidance, which was deleted from 28 March 2022. This material considers the UK GDPR regime, and legislative links are to Assimilated Regulation (EU) 2016/679, UK GDPR, except where expressly stated otherwise. The coronavirus (COVID-19) pandemic is likely to give rise to situations that will require an employer to process, ie to collect, use and record, personal data and special category data relating to its workforce, in particular data concerning health (health information). Before processing any such data, the employer will need to consider whether that processing is lawful under Assimilated Regulation

This Archived tracker is intended to be used to track the key developments, legislation, guidance and briefing notes relating to the response to coronavirus (COVID-19), focusing on updates relevant to local government from 19 July 2021 through November 2021. It is organised by month with the most recent developments first. For an up to date tracker, see: Coronavirus (COVID-19)—local government tracker—post December 2021. November 2021—England Development Date Find out more The Joint Committee on Vaccination and Immunisation published new advice, altering the eligibilty age for a booster vaccine to include those aged 18–39. 30 November 2021 Coronavirus (COVID-19)—JCVI publishes advice on vaccine boosters The Joint Committee on Vaccination and Immunisation (JCVI) has published new advice, altering the eligibilty age for a booster vaccine to include those aged 18–39. According to JVCI, the booster will be offered in order of descending age groups, no sooner than three months after the primary course. Furthermore, JCVI has advised that the second dose of the Pfizer coronavirus (COVID-19) vaccine be offered no sooner than 12 weeks after the first

ARCHIVED: This archived Practice Note provides a summary of selected employment cases on coronavirus (COVID-19) matters that have come to the attention of the Lexis+® UK Employment team, intended to give a flavour of the types of cases that are being heard and an indication of the approach being taken by tribunals and at an appellate level. It is not an exhaustive list of all pertinent cases. Note that employment tribunal decisions are first instance decisions that are not binding on other tribunals. As tribunals will assess cases based on the prevailing pandemic conditions and the guidance in place at the relevant time, cases on similar facts to those noted below could be decided differently if they were before a tribunal now. For cases that are appealed, see Practice Note: Case tracker—Employment. The legal context For general information on the issues facing employers in relation to coronavirus, see Practice Notes: • Health and safety—protection from detriment and dismissal • Living with coronavirus (COVID-19) in the workplace from 24 February

This tracker was used to track key developments, legislation, guidance and briefing notes relating to the initial response to coronavirus (COVID-19) between March and May 2020, focusing on updates relevant to local government governance. It is designed to provide a historical record of the legislation and guidance in place and used during that period. For current developments, see: Coronavirus (COVID-19)—governance tracker [Archived]. Click on the links below to jump to the relevant section: • Primary legislation • National restrictions • Local authority governance • Financial Support • Other legislation • Government guidance • Other sources of information • News Analysis • Case law Primary legislation Development When in force Find out more Corporate Insolvency and Governance Act 2020 Comes into force partly on 26 June 2020, and fully on such day as the Secretary of State may by regulations appoint. Act making provision for companies in financial difficulty and amends to the regulation of companies This Act makes provision about companies and other entities in financial difficulty; and to make temporary changes

This Archived Practice Note considers the impact of the provisions of section 78 of Coronavirus Act 2020 (CA 2020) which came into force on 25 March 2020 and expired on 7 May 2021. These temporary provisions were designed to facilitate effective and efficient local authority meetings during the coronavirus pandemic and were generally considered to be an effective method of ensuring that local authorities could continue to have formal council and committee meetings, facilitating remote access to members of the public when appropriate. This Practice Note is for information only and is not maintained. As part of the national response to the coronavirus (COVID-19) pandemic, local authorities undertook a wide range of essential and additional functions, while also contributing to local resilience planning and continued delivery of local services. Along with provisions introduced to allow the postponement of elections and by-elections, CA 2020, s 78 created powers to relax certain requirements in relation to local authority meetings for a limited period. An attempt was made to argue in the case of Hertfordshire

ARCHIVED: This archived Practice Note is not maintained and is for background information only. This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on contentious trusts and estates. For general dispute resolution guidance, see Practice Note: Coronavirus (COVID-19) implications for dispute resolution [Archived]. The six-month time limit to make a claim under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) is due to expire shortly, but I am concerned that it might not be possible to engage with the other side and I am concerned about issuing the claim due to potential coronavirus (COVID-19) related issues. What should I do? 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

Any restrictions on travel imposed by the coronavirus (COVID-19) may impact on corporate tax residency if businesses do not take care to recognise the risks. Under UK domestic law, a foreign corporation will not be UK tax resident unless its central management and control is exercised in the UK. In accordance with case law, a company is centrally managed and controlled in the place where the highest level of control of the company takes place. This may be where its directors (or equivalent) meet and take strategic decisions. For more information on UK corporate tax residency and central management and control, see Practice Note: When a company is UK tax resident. Many foreign incorporated entities with senior UK directors rely on holding physical board meetings outside the UK, with the UK directors travelling, in order to ensure that central management and control does not take place in the UK. But what if the UK directors are unable to travel to

UPDATE: This Precedent relates to the original version of the CJRS. It has been archived and is no longer maintained. For 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]. For a Precedent suitable for use in relation to the extended CJRS, see Precedent: Letter—from employer to employee regarding flexible furlough arrangements (extended CJRS 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[ there has been a sudden and significant downturn in our business due to the coronavirus (COVID-19) outbreak OR the Company is unable to operate normally due to the restrictions which the government has implemented in relation to the coronavirus (COVID-19) outbreak].[ Set out details of the effect this is having on the organisation,