ARCHIVED: This Practice Note is archived and is no longer maintained. Coronavirus (COVID-19) Lawyers across the world have been grappling with many common areas of concern in connection with the coronavirus (COVID-19) pandemic. There are a number of areas that are particularly relevant to banking and finance lawyers. For more detail and analysis on these, see Practice Note: Coronavirus (COVID-19) implications for Banking & Finance lawyers, which includes links to news, practical guidance and analysis covering the impact of COVID-19 developments. This Practice Note sets out the key issues which are relevant to real estate finance during the COVID-19 outbreak. For information on general lending issues arising from the COVID-19 outbreak, see Practice Notes: Coronavirus (COVID-19)—implications for lending transactions and Coronavirus (COVID-19)—Banking & Finance frequently asked questions [Archived]. Impact on real estate finance The impact of COVID-19 on the real estate finance (REF) market has gone to the heart of most transactions, affecting property values, rental cashflow and construction timeframes. Lenders and borrowers will need to review their finance

Direct recovery of tax debts (DRD) refers to HMRC's ability to instruct banks and building societies (ie deposit-takers) to deduct amounts to settle taxpayers' tax debts directly from their bank accounts, including funds held in cash ISAs. HMRC has had the power to use DRD since 18 November 2015 (the date of Royal Assent of the Finance (No 2) Act 2015 (F(No 2)A 2015)). Although F(No 2)A 2015 refers to these provisions as 'enforcement by deduction from accounts', this Practice Note refers to the provisions as 'DRD', the term with which advisers are familiar. HMRC paused many of its debt collection activities during the COVID-19 pandemic. At Spring Statement 2025 on 26 March 2025, the government announced that HMRC would re-start the use of its direct recovery of tax debts powers and also explore options to automate the process for collecting lower value tax debts. In September 2025, HMRC confirmed that it had re-started its use of DRD in what it described as a ‘test and learn’ phase. At Budget 2025, HMRC published an update

1 Introduction It is our policy to ensure that if our business is interrupted, we can become fully operational as quickly as possible. In doing so, we aim to protect our staff, clients and any other parties with which we have dealings. This plan contains the procedures we will follow should we suffer a business interruption. If you have any questions or concerns regarding this plan, please contact [insert name of appropriate contact here]. 2 Scope of the Business Continuity Plan (BCP) 2.1 This BCP applies to all staff in [every business unit OR insert which department(s) or office(s) the plan covers]. 2.2 Examples of incidents that would invoke this plan are: 2.2.1 flood; 2.2.2 fire; 2.2.3 theft; 2.2.4 IT failure; 2.2.5 communications failure (eg telephone system); 2.2.6 limited or complete loss of access to offices; 2.2.7 adverse weather; 2.2.8 loss of key personnel; 2.2.9 terrorism; 2.2.10 cyber-security or cybercrime incident; 2.2.11 public health events such as a pandemic 2.2.12 [[insert other incident].] 2.3 We have identified the key functions of our business and the impact that a disruption of these functions would have on our organisation. 2.4 We have evaluated and analysed each of these business interruptions and the impact it would have on our key functions. 2.5 The

The members of a private company can pass resolutions at general meetings of the company or by way of written resolution. The members of a public company can pass resolutions at general meetings of the company only. There are two forms of general meetings under the Companies Act 2006 (CA 2006): general meetings and annual general meetings (AGMs). A general meeting of the members of a company can be called and held at any point, and any number of times, in a year so that the members may pass resolutions to carry out certain changes or approve certain actions. The articles of association of a company registered under the Companies Act 1985 may refer to 'extraordinary general meetings' (a term used to distinguish such ad hoc meetings from AGMs) although the reference to ‘extraordinary’ is absent from CA 2006. For further information on the calling and holding of general meetings (and AGMs), see Practice Notes: • Calling a general meeting—fundamentals • Holding a general meeting—fundamentals The COVID–19 pandemic led to many companies holding

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 deals with the requirements of an award under the 2017 International Chamber of Commerce (ICC) Rules of Arbitration (2017 ICC Rules). The 2017 ICC Rules apply to any ICC arbitration 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 (which is unlikely). The 2017 ICC Rules include: • an expedited procedure which automatically applies where the arbitration agreement is entered into after 1 March 2017 and the amount in dispute is below US$2m. In cases above this threshold, the parties must opt-in. For guidance on the ICC expedited procedure, including the requirements for awards under the procedure, see Practice Note: ICC (2017)—expedited procedure [Archived] • amended costs provisions effective from 1 January 2017. For guidance on costs in ICC

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,

This tracker was focused on social care and was intended to be used to track key developments, legislation, guidance, parliamentary briefing notes and other sources of interest relating to COVID-19 and social care, where relevant to local government lawyers. It is designed to provide an easy reference point for relevant content for lawyers working in or with local authorities during the COVID-19 pandemic up until the so called ‘freedom day’ 18 July which saw the end of most formal legal restrictions.. For a navigational list of all archived local government COVID-19 trackers, see: Coronavirus (COVID-19)—local government tracker up to 18 July 2021 [Archived]. For details of current COVID-19 guidance, see Practice Note: Coronavirus (COVID-19)—local government tracker—post July 2021. Primary legislation Development When in force Find out more Coronavirus Act 2020, s 15 (and Sch 12) Brought into force by provisions below Impact of the Coronavirus Act 2020 on social care provision and social care easements Siân Davies and Rosie Scott, barristers at 39 Essex Chambers, discuss the impact of the Coronavirus Act 2020 on social care

1 Introduction 1.1 This policy sets out the Company’s approach to staff vaccination against coronavirus (COVID-19). It supplements, but does not replace, the Company’s health and safety[, coronavirus workplace safety] and sickness absence policies. 1.2 This policy does not form part of any contract of employment and the Company may amend it at any time. 1.3 This policy applies to all employees, workers and contractors. 1.4 This policy has been written [following discussions OR in consultation] with [the recognised trade union OR employee representatives OR a representative group of employees]. 1.5 The information set out in this policy is taken from guidance on the NHS and other government websites that are updated frequently. While we will try to keep this policy up-to-date, we strongly recommend that all staff familiarise themselves with the relevant NHS and other guidance and check regularly for updates. We will also issue updates to staff, typically by email, if changes to the government guidance affect this policy. 2 Why we think vaccination is important 2.1 The coronavirus pandemic continues to have a significant impact on all of our lives, and on how we operate as a business.

Digitalisation in the supply chain refers to the shift from manual, paper-based or other analogue processes to integrated digital technologies that enable the efficient movement of goods, information and finances between suppliers, manufacturers, logistics providers and customers. In practice this involves the adoption and integration of digital solutions at all stages of the supply chain from sourcing and procurement through to production, distribution and delivery. Digitalisation is achieved by using a range of technology including data analytics, automation, artificial intelligence (AI), blockchain and the Internet of Things (IoT). The importance of digitalisation has grown as supply chains have become increasingly volatile, complex, opaque and cost-intensive. Supply chains today face significant risks from factors including global disruptions (such as the COVID-19 pandemic, geopolitical tensions and trade restrictions, including tariffs), extreme weather and climate-related events, regulatory pressures and increasing expectations around transparency. In this environment, the adoption of digital technologies is becoming essential not only for operational efficiency but also to gain long-term strategic advantage. When implemented effectively, digitalisation enables businesses to predict, control

The coronavirus (COVID-19) pandemic heralded a significant change in the ways many of us work. This note is focussed on hybrid working, which refers to a flexibility around where we work. Inevitably, though, it also touches upon flexible working which is about when we work. An historical context Originally, most people worked from, or close to, home, whether working the land, small-scale home-based manufacturing and service provision and so on. The industrial revolution, and with it factories as well as large scale farming, meant people started having to go to a place of work so they could collectively work on the same machine or on the same land or flocks and herds. At the same time, and with the spread of printing and other technologies, commerce meant that there was an explosion of document production. Those whose roles became document based, for example lawyers and accountants, had to be where those documents were kept so as to avoid creating multiple copies of everything. Part of the reason for the advent of the modern day

ARCHIVED: This tracker has been archived and is not maintained. This tracker contains an archive of news stories and developments on coronavirus (COVID-19) that relate to pensions. Date News story Brief description 22 July 2021 TPO publishes annual report and accounts for 2020–21 The Pensions Ombudsman (TPO) has published its annual report and accounts for 2020–21 which sets out a number of TPO’s key achievements over the last year, including the introduction of a new Casework Reorganisation Programme that introduced a single application process for all pension complaints with a focus on resolving complaints as early as possible.According to the report, the demand for the TPO’s services remained largely the same for the 2020–21 year. The service closed a total of 4,853 pension complaints from 5,567 received, an increase of 6% compared to the last year.The report also notes that there was a fall in new pensions complaints during the early stages of the coronavirus (COVID-19) pandemic, but demand started to increase again towards the end of the year in line with its long-term

Updated in January 2026 Introduction The Philippines has continued to demonstrate relatively strong and resilient economic performance, sustaining its position among the faster-growing economies in Southeast Asia. From 2010 to 2019, the country recorded an average annual GDP growth rate of approximately 6.4%, a marked improvement from the 4.5% average between 2000 and 2009. Despite the global economic challenges posed by the coronavirus (COVID-19) pandemic in 2020, the Philippines showcased resilience, with GDP growth rebounding to 5.6% in 2023, the highest growth rate in Southeast Asia. In terms of credit ratings, the Philippines has maintained favourable assessments from major international agencies. As of June 2024, Fitch Ratings affirmed the country's Long-Term Foreign-Currency Issuer Default Rating at 'BBB' with a stable outlook, reflecting the nation's strong medium-term growth prospects. This guide aims to highlight some of the key areas that a new business will need to know and address before it begins to operate in the Philippines. This guide should not be