ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note explains the temporary relaxation of the obligations upon local authorities (LA)s in relation to assessments of Education, Health and Care needs and provision for those in their local authority area. It explains what has changed in terms of legal obligations and the loosening of timescales within which a LA must act to allow for the extreme pressures on resources, and possible lack of key staff for the duration of pandemic management. These relations are only permitted because of a reason relating to the incidence or transmission of coronavirus (COVID-19). Coronavirus (COVID-19) response In March 2020, the Coronavirus Act 2020 (CA 2020) was published and within it, the Secretary of State was permitted to give a notice which disapplies or modifies certain legal duties due to the transmission of coronavirus. On 30 April 2020, in accordance with the power granted by CA 2020, s 38, Sch 17 Pt 1, para 5(1) the Secretary

The Landlord and Tenant (Covenants) Act 1995 (LT(C)A 1995) gives tenants, and their guarantors, an automatic release from tenant covenants of the tenancy on assignment of the lease. By contrast there is no automatic release for the landlord under LT(C)A 1995. Instead, landlords may apply to their tenants, under LT(C)A 1995, ss 6–8, for a release from the landlord covenants of the tenancy on assigning the reversion, while former landlords who decided not to apply for a release, or who missed the deadline, may apply next time the reversion is assigned. These statutory provisions apply only to new tenancies and so do not benefit the parties: • to leases granted before 1 January 1996, or • to leases granted after 31 December 1995 but under an agreement for lease, option or court order made before that date Should the landlord seek release? It is not always sensible for landlords to seek a release from covenants in a multi-let building or scheme. This is because as well as being released from the burden of its covenants,

Private Client analysis: Her Honour Judge Hilder determined that the Court of Protection did have jurisdiction to determine a dispute over the claimant’s deputy’s release from reverse indemnity undertakings, on the basis that this was the method of resolution the parties had agreed to in the settlement agreement that provided for the reverse indemnity undertakings, albeit she doubted whether it was ‘right’ for civil disputes to be brought to the Court of Protection in this way. She also considered the potential tension in the Court of Protection’s role in such cases and adopted an approach to determining the dispute that aimed to ameliorate that tension whilst maintaining the Mental Capacity Act 2005 (MCA 2005)—mandated focus on P’s best interests. Written by Katherine Hampshire, barrister at Serjeants’ Inn Chambers.

This checklist covers the release of guarantees and other support arrangements in a private M&A share purchase. It is relevant where a seller, buyer, target company, group company or other relevant group member has given support for another person's obligations and is to be released at or after Completion. In this checklist, Guarantee includes a guarantee, suretyship, indemnity, bonding liability, counter-indemnity, letter of comfort or other support arrangement requiring attention in the transaction. Read it with the share purchase agreement (SPA), relevant Guarantee and underlying agreement. For related material, see: Guarantees—overview, Parent company guarantees in commercial transactions—checklist and Due diligence—lease guarantees—checklist. For drafting, see Precedents: Share purchase agreement—pro-buyer—corporate seller—conditional—long form, Release of guarantees—share purchase agreement—pro-buyer and Release of guarantees—share purchase agreement—pro-seller. Guarantees to be released Has it been established whether any seller, buyer, target company or group company has given a Guarantee which must be released, replaced or otherwise addressed in the transaction, including any intra-group guarantee, indemnity or counter-indemnity? For each relevant Guarantee, identify the guarantor, beneficiary, principal obligor and obligations supported; the party or group member

This Practice Note looks at releasing a guarantor by agreement between the parties but it is important to note that there are a number of other circumstances in which the liability of a guarantor which has guaranteed the obligations of one or more borrowers of a loan facility (the ‘guaranteed obligations’) will terminate. For example, the guarantee could terminate because: • the borrower has repaid the guaranteed obligations and the guarantee is discharged or the guarantor has paid out under the guarantee—for more information, see Practice Note: Discharging guarantees by repayment or performance and clawback considerations • the guarantor has given notice of revocation of the guarantee—for more information, see Practice Note: Voluntary revocation of guarantees by the guarantor giving notice to the lender, or • certain circumstances have arisen which result in the guarantor's liability under the guarantee being discharged, extinguished or reduced—for more information, see Practice Note: Guarantor protections and how to exclude them in guarantee documentation—waiver of defences clauses Where applicable, this Practice Note highlights relevant provisions

STOP PRESS: ECCTA 2023 introduces identity verification requirements for anyone making filings at Companies House. This is anticipated to become compulsory from November 2026. See: Registering Security at Companies House—changes under ECCTA 2023 for more information and timing. STOP PRESS: On 16 March 2026, Companies House issued a statement that on Friday 13 March, Companies House was made aware of a security issue which meant that a logged-in user of the WebFiling service could potentially access and change some elements of another company’s details without their consent after performing a specific set of actions. Companies House have stated that no existing filed documents, such as accounts or confirmation statements could have been altered. However, there is a risk that certain personal details could have been accessed and that unauthorised filings could have been made. While there is limited information available at present, this could potentially include, for example, a satisfaction of charge filing. Companies House has recommended that companies check their registered details and filing history. Lenders may want borrowers to confirm that this has

Pensions analysis: Master Marsh (sitting in retirement) approved the merger of two Arcadia Group pensions schemes, both of which were in winding-up following the principal employer’s entry into administration and then liquidation. Because the proposed exercise of the amendment power enabling the merger was at a time that the schemes were in winding up, it was a momentous decision requiring the courts approval. The Master was satisfied that the amendment power was sufficiently wide to enable it to be exercised. Insofar as the deed made express provision for the exercise of the power during winding up, there was no scope to imply any fetter on the proposed exercise in this case. Furthermore, the merger constituted a proper exercise of the power, ascertained by reference to the purpose of the scheme, even though adding members of the Executive Scheme to the Staff Scheme would apportion Staff Scheme surplus to Executive Scheme members. Written by Dr Charlotte Elves, barrister at Outer Temple Chambers.

In the JCT form of contract, an event which entitles the contractor to an extension of time in which to complete the works.

In the JCT form of contract, an event which entitles the contractor to additional payment.

This means: (1) employment income; (2) income which is chargeable under Schedule D and is immediately derived from the carrying on or exercise of a trade, profession or vocation (whether individually or as a partner acting personally in a partnership); and (3) income to which section 529 of the Income and Corporation Taxes Act 1988 (ICTA 1988) (patent income of an individual in respect of inventions) applies.

An individual is a relevant UK individual for a tax year if: (1) the individual has relevant UK earnings chargeable to income tax for that year; (2) the individual is resident in the UK at some time during that year; (3) the individual was resident in the UK both at some time during the five tax years immediately before that year and when the individual became a member of the pension scheme; or (4) the individual, or the individual's spouse, has for the tax year general earnings from overseas Crown employment subject to UK tax.

A single life annuity without a guaranteed term.