For information generally on preparing and submitting bundles for remote hearings, see the section of Practice Note: Remote hearings in the employment tribunal entitled ‘Preparing and Submitting documentation’. The Court and Tribunals Judiciary: Practice Directions and Guidance for Employment Tribunals (England and Wales) page lists both: • Presidential guidance on general case management (22 January 2018), and • Presidential Guidance (England and Wales) on remote and in-person hearings (14 September 2020) While the Presidential Guidance on remote and in-person hearings was written during and in the context of the coronavirus (COVID-19) pandemic, it continues to apply. It is expected that the guidance in these documents will be put

A guarantee is a form of quasi-security (see Practice Note: Guarantees). Guarantees are a common form of credit support in commercial financing transactions. For example, in transactions involving a corporate borrower, the lender might request guarantees from the directors of the borrower. Less commonly and at the smaller end of the commercial financing market, the lender might request a guarantee from a family member related to a director of the borrower, such as a spouse, civil partner or parent of the director of the borrower. When taking a guarantee from an individual there are a range of issues to be considered in addition to those which arise generally in the context of the law of guarantees. This Practice Note explains the key issues to consider when taking a guarantee from an individual in a commercial financing context, in particular: • the capacity of individuals to grant guarantees • undue influence • voidable transactions • moratoriums under the debt respite scheme, and • the potential applicability

Although VAT is a tax that is ultimately borne by the final consumer, the responsibility for paying VAT to HMRC lies with VAT registered suppliers of goods and services. For more details, see below: How is VAT collected? This Practice Note provides an introduction to the mechanics businesses must use when paying VAT to HMRC. This Practice Note includes reference to EU VAT Directive 2006/112/EC. The UK ceased to be an EU Member State on 31 January 2020. On this date, the UK entered an implementation period (IP), during which it continued to be treated as a Member State for many purposes, and remained bound by EU law. The IP ended at 11 pm on 31 December 2020. On that date, a body of EU-derived rights and legislation, known as retained EU law (REUL), was converted into domestic UK law. For more on REUL and tax, see Practice Note: Retained EU law and tax. On 1 January 2024, REUL that remained in force after the end of 2023 was recategorised as ‘assimilated law’.

Is there any time limit within which the enforcement notice must be served after the arrears first fall due? Pursuant to section 77(3) of the Tribunals, Courts and Enforcement Act 2007 (TCEA 2007), commercial rent arrears recovery (CRAR) is only exercisable ‘if the net unpaid rent is at least the minimum amount [which has been amended for the period of the coronavirus (COVID-19) pandemic—see below] immediately before each of these (a) the time when notice of enforcement is given (b) the first time that goods are taken control

Pandemics cause difficult business conditions and uncertainty for many law firms and solicitors. Often they involve doing all you can to close your office and work from home, and that results in an unprecedented number of solicitors and staff working from home and providing their services digitally, some having rarely or never done so before. The SRA acknowledges that this will present many with new cyber security challenges. Legal requirements The SRA expects you to identify, monitor and manage all material risks to your business. See Practice Note: How to identify and evaluate risk across the business. Information and cyber-security are important risks to consider for most law firms. Confidentiality You must keep the affairs of clients confidential unless disclosure is required or permitted by law or the client consents—see subtopic: Confidentiality and disclosure. All firms must have measures in place to keep client’s information confidential. Most firms will already have in place arrangements to protect client information for

The Insolvency Service has reported that Rathudi Mahesh Manglanand (aged 47), the owner of an Indian restaurant in Cardiff, went bankrupt after spending most of £43,000 worth of coronavirus (COVID-19) financial support on drinking and gambling. After an investigation by the Insolvency Service, the Secretary of State for Business, Energy and Industrial Strategy accepted a nine-year bankruptcy restrictions undertaking from Manglanand, which commences on 20 June 2022.

The Secretary of State for Health and Social Care between 9 July 2018 and 26 June 2021, Matt Hancock, gave evidence to the UK COVID-19 Inquiry on 21 November 2024. Module 3 looks into the governmental and societal response to coronavirus (COVID-19) as well as dissecting the impact that the pandemic had on healthcare systems, patients and health care workers. This includes healthcare governance, primary care, NHS backlogs, the effects on healthcare provision by vaccination programmes and long diagnosis and support.

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

The tables below comprise an archive of news analysis on Scotland and Scots law developments published within various practice areas. For specific content relating to coronavirus (COVID-19), see the Coronavirus (COVID-19)—Scotland tracker [Archived]. News analysis 2026 col style="width: 33%;"> Date News analysis Brief description of news analysis 4 August 2026 BP preparing sale of North Sea business in strategy revamp Law360, London: BP is considering selling its North Sea business after 60 years to simplify its portfolio and focus on higher-return operations. The business employs around 1,100 people and operates five production hubs. The announcement has raised concerns about jobs and investment in Scotland, with industry groups blaming policy uncertainty and the UK’s windfall tax and calling on Prime Minister, Andy Burnham, to provide a more stable framework for the offshore energy sector. 3 August 2026 Scottish court's sanction of the Waldorf restructuring plan (Waldorf CNS (I) Ltd, Petitioner) Restructuring & Insolvency analysis: The Court of Session sanctioned Waldorf CNS (I) Ltd's Part 26A restructuring plan, applying the cross-class cram down to HMRC despite its opposition. Lord Lake held

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

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 how to commence an arbitration 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). 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 (ICC, art 6(1)). 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, see