ARCHIVED: This Practice Note has been archived and is not maintained. The coronavirus (COVID-19) pandemic and resulting lockdowns and social distancing measures introduced by the UK government have had a profound effect on businesses and the economy. On 20 March 2020, the government announced that businesses including restaurants, pubs and leisure centres must close, and on 23 March 2020 a full lockdown was introduced, sending huge parts of the private sector into hibernation. The forced closure of businesses has threatened the financial health of many previously successful companies, while for those already struggling it has proved to be the tipping point. In order to mitigate the economic consequences of coronavirus and keep the economy on life support, the government introduced a range of measures, from financial support initiatives to legislative reform. For further details of the financial support available, see Practice Note: Coronavirus (COVID-19)—summary of government financial support to businesses. In order to protect commercial tenants, the government announced its intention

ARCHIVED: This Practice Note has been archived and is not maintained. CORONAVIRUS (COVID-19): Many arbitral organisations have responded to the coronavirus pandemic with practical guidance and/or changes to their usual procedures and ways of working. This Practice Note considers fees, advances and costs under the 2017 International Chamber of Commerce (ICC) Rules of Arbitration (2017 ICC Rules). It also refers to the guidance in the ICC Note to Parties and Arbitral Tribunals on the Conduct of the Arbitration under the ICC Rules of Arbitration (ICC Note). References in this Practice Note to articles of and appendices to the ICC Arbitration Rules are to the 2017 ICC Rules unless otherwise indicated. The 2017 ICC Rules apply to any ICC arbitrations commenced on or after 1 March 2017, unless the parties have agreed to submit to the rules in force on the date of their arbitration agreement. The 2017 ICC Rules include amended costs provisions effective from 1 January 2017, irrespective of the version of the ICC Rules that apply. The 2017 ICC Rules

A member’s right to appoint a proxy is governed by the Companies Act 2006 (CA 2006). In addition to the statutory provisions, companies are entitled to confer more extensive rights in relation to the appointment of proxies in their articles of association. A traded company has to comply with additional requirements in the CA 2006 in relation to the appointment of proxies. This Practice Note also summarises those additional requirements. For examples of different types of proxy form, see Precedents: • Short-form proxy form for the general meeting of a private company or unlisted public company • Long-form proxy form for a general meeting of a private company or unlisted public company • Proxy form for a general meeting of a listed company This Practice Note does not cover voting by proxy. See Practice Note: Voting by proxy. For information on the appointment of a corporate representative as an alternative to a proxy see Practice Note: How to appoint one or more corporate representatives. Holding hybrid general meetings and AGMs Since the coronavirus (COVID-19) pandemic, more companies

Construction projects often by their nature can be affected by volatile economic conditions or events which impact the price and availability of the products, materials and labour necessary to carry out the works. This, in turn, can lead to delay or disruption, and cost overruns can be frequent, particularly on larger projects. For example, among the challenges faced by the UK construction industry in 2021 were shortages and soaring costs of key goods and materials, which adversely impacted productivity in several sectors. Increases in the global demand for construction products in the aftermath of the worst effects of the coronavirus (COVID-19) pandemic in 2020 which had a detrimental effect on manufacturing capacity throughout the world, combined with lowered distribution capacity and other conditions impacted supply chains at every point, leading to price rises, prolonged lead times and unavailability. Among the materials affected were timber, steel, cement, roof tiles, paints and electrical components. In 2022, these challenges were further exacerbated by the outbreak of war between Ukraine and Russia, which had the twin effect of

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note explains the changes to the Special Educational Needs and Disability Tribunal based on the impact of the Tribunal Procedure (Coronavirus) (Amendment) Rules 2020, SI 2020/416 on the Tribunal Procedure (First-tier Tribunal) (Health, Education and Social Care Chamber) Rules 2008, SI 2008/2699 (HESC Rules 2008). It should be read in conjunction with the Practice Note: Special Educational Needs and Disability Tribunal (SENDIST)for the underlying procedural rules. These temporary measures have been taken to protect public health and to ensure the continued administration of justice during the pandemic. Remote hearings will continue until at least the end of the academic year in 2022. SENDIST anticipates that video hearings will continue beyond, with the option of hybrid or face to face hearings where necessary. What amendments to the Health, Education and Social Care Chamber tribunal are introduced by the Tribunal Procedure (Coronavirus) (Amendment) Rules 2020, SI 2020/416? The Tribunal Procedure (Coronavirus) (Amendment) Rules 2020, SI 2020/416 makes a number of changes to the HESC

ARCHIVED: This Practice Note is archived and is not maintained. This Practice Note explains the changes introduced by the: • Early Years Foundation Stage (Miscellaneous Amendments) and Childcare Fees (Amendment) Regulations 2021, SI 2021/432 (in force from 1 September 2021) to the: • Early Years Foundation Stage (Learning and Development Requirements) Order 2007, SI 2007/1772 • Early Years Foundation Stage (Welfare Requirements) Regulations 2012, SI 2012/938 The Early Years Foundation Stage (EYFS) statutory framework sets the standards that all early years providers must meet to ensure that children aged 0–5 learn and develop well and are kept healthy and safe. As part of the national response to the coronavirus (COVID-19) pandemic, local authorities are undertaking a wide range of essential and additional functions, while also contributing to local resilience planning and continued delivery of local services. This legislation has been introduced to support early years providers during the present outbreak of coronavirus in England, by ensuring sufficient flexibility in supporting the ability to easily

FORTHCOMING CHANGE: The Trusts and Succession (Scotland) Act 2024 received Royal Assent on 30 January 2024, marking the first review of trusts law in Scotland in over 100 years since the principal legislation, the Trusts (Scotland) Act 1921, was passed. The trusts provisions will require secondary legislation from Scottish Ministers to be brought into force whereas the provisions relating to succession law came into effect on 30 April 2024. The main changes to modernise the law are summarised in News Analysis: Trusts and Succession (Scotland) Bill passed. Practice Notes on areas of Scottish trusts and succession law will be updated further to reflect this new legislation. CORONAVIRUS (COVID-19): Some of the formal requirements for a valid Will in Scotland have been relaxed since the coronavirus pandemic. See News Analysis: Signing Wills in Scotland in times of social distancing. Making a Will When a person dies, it must be established whether they made a valid Will. If not, the deceased's estate will be administered in accordance with the law of intestacy

ARCHIVED: This Practice Note has been archived and is not maintained. CORONAVIRUS (COVID-19): Many arbitral organisations have responded to the coronavirus pandemic with practical guidance and/or changes to their usual procedures and ways of working. This Practice Note considers the expedited procedure included in the International Chamber of Commerce (ICC) Rules of Arbitration in force from 1 March 2017 (2017 ICC Rules). The introduction of an expedited procedure was the most significant change introduced by the 2017 ICC Rules and brought the ICC’s Rules in line with other arbitral institutions, such as the Singapore International Arbitration Centre and Arbitration Institute of the Stockholm Chamber of Commerce, which provide mechanisms for fast-track resolution of disputes. Under the ICC expedited procedure, proceedings may be concluded within six months. The 2017 ICC Rules also contain amended ICC costs provisions effective from 1 January 2017. For detailed guidance on costs in ICC proceedings, see Practice Note: ICC (2017)—fees, advances and costs [Archived]. Any references to the ICC Rules in this Practice Note relate to the ICC Rules

This Practice Note is one of a series of notes covering National Non-Domestic Rates (NNDR). It covers business improvement districts (BIDs), explaining what they are and how they are created and funded. It also covers business rates supplements and retention of NNDR by local authorities. What are business improvement districts? Section 41 of the Local Government Act 2003 (LGA 2003) provides for the introduction of BIDs. This allows a billing authority to place an additional levy on ratepayers in the BID area to fund projects providing additional services or improvements for the benefit to the local community (defined broadly as ‘those who live, work or carry’ on any activity in the district. Two or more billing authorities may agree to establish BIDs (known as joint arrangements) in respect of a BID which spans authority boundaries. BID scheme bodies are classed as a ‘relevant body’ for the purposes of the Localism Act 2011. BID Schemes which existed during the coronavirus (COVID-19) pandemic were extendable; though nothing prevented the

This Practice Note summarises the relevant rules and guidance on arrears, default and recovery in the Financial Conduct Authority (FCA)’s Consumer Credit sourcebook (CONC). It also outlines separate requirements under the Consumer Credit Act 1974 (CCA 1974) that must be satisfied before a lender can enforce an agreement, including service of notice of sums in arrears (NOSIA) and a default notice. Background Firms carrying on a consumer credit-related activity must comply with Chapter 7 of CONC that contains the relevant rules and guidance on arrears, default and recovery. Broadly, these rules set out the requirements with which firms must comply when collecting debts and managing borrowers in arrears and forbearance, including how they communicate and how they propose to assist borrowers in difficulty. During the coronavirus pandemic the FCA introduced its Tailored Support Guidance (TSG) for Consumer Credit, Mortgages and Overdrafts, clarifying how firms could support customers in financial difficulty, taking account of their individual circumstances. Although developed during a time of crisis, the FCA sought to retain elements of the

STOP PRESS: Directive (EU) 2026/1024 of the European Parliament and of the Council of 29 April 2026 amending Directive (EU) 2015/2302 to make the protection of travellers more effective and to simplify and clarify certain aspects of that Directive was published in the Official Journal of the EU on 8 May 2026. Directive (EU) 2015/2302 (the EU Package Travel Directive) sets out rules on package travel contracts, including traveller information requirements, cancellation rights, refunds, liability for performance of travel services and insolvency protection. The new Directive amends the EU Package Travel Directive to strengthen traveller protection, simplify the legal framework and address issues identified since its application began, including issues relating to cancellations, refunds, vouchers and insolvency protection highlighted during the COVID-19 pandemic. See: LNB News 11/05/2026 27. This Practice Note will be updated shortly to reflect the changes introduced by the new Directive. This Practice Note provides guidance on Directive (EU) 2015/2302 on package travel and linked

ARCHIVED: This archived Practice Note, which considers the tax measures that were introduced by the government in response to the coronavirus pandemic and other tax measures that were particularly relevant in the circumstances, is not maintained and is for background information only. The government announced a number of measures in response to the coronavirus (COVID-19) crisis either that related specifically to the UK tax regime, or that HMRC administered. HMRC published a business support finder tool to help businesses and self-employed people to determine quickly and easily what financial support was available to them. See: Find coronarvirus support for your business. For ease of use, this Practice Note is split into sections as follows: • EMPLOYMENT • SELF-EMPLOYMENT • TRADING LOSSES • VAT • STAMP TAXES • INTERNATIONAL • TAXES MANAGEMENT AND LITIGATION, and • INCENTIVISED INVESTMENT EMPLOYMENT Coronavirus job retention scheme (CJRS)—CLOSED The coronavirus job retention scheme (CJRS) provided support to employers with a UK payroll in the form of a grant to assist with salary payments to ‘furloughed’ employees during the coronavirus