For information: • on the Coronavirus Job Retention Scheme (CJRS) scheme generally, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [Archived] • on the right to paid holiday, see Practice Notes: Holiday and Holiday pay It is clear from the HMRC guidance: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme that an employee can take holiday while they are on furlough. If an employee is flexibly furloughed then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours. For further information, see Practice Note: Coronavirus (COVID-19)—holiday

UPDATE (22/2/22): As announced by the Prime Minister on 21 February 2022, the Cabinet Office has published the government’s COVID-19 Response: Living with COVID-19, which sets out the government plan to remove the remaining coronavirus (COVID-19) domestic legal restrictions in England from 24 February 2022. For more information, see: LNB News 22/02/2022 8 and News Analysis: Coronavirus (COVID-19)—How should employers respond to the scrapping of self-isolation rules?. For information on the position from 24 February, see Practice Note: Living with coronavirus (COVID-19) in the workplace from 24 February 2022 [Archived]. This Practice Note has been archived and is no longer maintained. This Practice Note has been archived and is no longer maintained. It reflects the position under the Cabinet Office COVID-19 Response: Autumn and Winter Plan 2021 and guidance on how to stay safe and help prevent the spread before the 24 February 2022 changes. For information on the position from 24 February 2022, see Practice Note: Living with coronavirus (COVID-19) in the workplace from 24 February 2022 [Archived]. For

ARCHIVED: This Practice Note has been archived and is not maintained.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 archived Practice Note aims to assist dispute resolution practitioners trying to keep up-to-date with and understand the implications of the fast-moving developments relating to the impact of the coronavirus (COVID-19) outbreak on the processes and procedures in the civil courts of England and Wales. It contains a number of frequently asked questions (FAQs) arranged by relevant topics. This Practice Note should be read in conjunction with Practice Notes: • Coronavirus (COVID-19) implications for dispute resolution [Archived] • Coronavirus (COVID-19) civil court specific guidance—dispute resolution [Archived] Attending court during coronavirus See Practice Note: Coronavirus (COVID-19) implications for dispute resolution [Archived]—Attending court. Q&As • Coronavirus (COVID-19)—what are the arrangements for contacting courts which are now ‘temporarily suspended’ but which were dealing with ongoing and/or urgent applications? • A key witness (factual and/or expert)/counsel/instructing solicitor is unable/unwilling to travel to and/or attend court due to the risk of coronavirus (COVID-19), what steps should we take? • The court is closed and/or understaffed due to coronavirus (COVID-19). What should we do where, for example

ARCHIVED: This archived Practice Note provides an overview of the issues for an employer to consider when managing the workplace during the coronavirus (COVID-19) pandemic, reflecting the government’s plan for living with COVID-19 and the changes from 1 April 2022, including in relation to self-isolation for those who test positive or have symptoms of coronavirus and close contacts, testing, contact tracing, self-isolation support payments, statutory sick pay (SSP), obligations on workers and employers, and at-risk groups. The Cabinet Office on 21 February 2022 published the government’s COVID-19 Response: Living with COVID-19, which set out the government plan to remove the remaining coronavirus (COVID-19) domestic legal restrictions in England from 24 February 2022. Further changes took effect from 1 April 2022, in particular relating to the removal of free universal testing and advice on self-isolation for those with COVID-19, and the replacement of the BEIS working safely guidance with new public health guidance (see: Timeline for changes below). For more information on the issues arising from the end of the

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

This tracker was focused on education and was intended to be used to track key developments, legislation, guidance, parliamentary briefing notes and other sources of interest relating to coronavirus (COVID-19) and education, where relevant to local government lawyers. It was designed to provide an easy reference point for relevant content for education lawyers working in or with local authorities during the coronavirus outbreak up to 18 July 2021. For a navigational list of all archived local government coronavirus trackers, see: Coronavirus (COVID-19)—local government tracker up to 18 July 2021 [Archived]. For the most recent developments post ‘freedom day’ see Practice Note: Coronavirus (COVID-19)—local government tracker—post July 2021. Primary Legislation Development When in force Find out more Coronavirus Act 2020 (CA 2020)• CA 2020, ss 37–38 (schools, childcare providers etc) • CA 2020, Sch 16 Pt 1 (temporary closure of educational institutions and childcare premises 25 March 2020 Emergency measures in place and relaxation of education duties to respond to the COVID-19 pandemic This Act is made to enable the government to respond to an emergency

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note contains a collection of content covering the outbreak of coronavirus (COVID-19) for technology, media and telecommunications (TMT) lawyers. It is updated regularly and includes links to: • Q&As • Practice Notes, Precedents and Checklists • Updates and news Court of Justice This Practice Note refers to judgments from the Court of Justice. For guidance on whether judgments of the Court of Justice are binding on UK courts, see Practice Note: Assimilated law—Assimilated case law. Q&As • How can I ensure my organisation and staff stay safe while using video-conferencing during the coronavirus (COVID-19) pandemic? • What technology risks are associated with homeworking? • Can an agreement be terminated for frustration due to coronavirus (COVID-19)? • Will our insurance cover us for coronavirus (Covid-19)? • Can my force majeure clause protect me against the economic impact of coronavirus (COVID-19)? • Can I rely on ‘Certificates of Force Majeure’ issued by the Chinese government confirming that coronavirus (COVID-19) is force majeure as a force majeure event under English law?

ARCHIVED: This archived Practice Note is not maintained and is for background information only. This Practice Note seeks to address a number of frequently-asked questions relating to the original version of the Coronavirus Job Retention Scheme (CJRS) that applied until 30 June 2020. For detailed information on the CJRS itself, see Practice Notes: • Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived] • Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [Archived] • Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [Archived] • Coronavirus Job Retention Scheme (original version to 30 June 2020) [Archived] • Coronavirus Job Retention Scheme—guidance tracker [Archived] See also: • Coronavirus (COVID-19)—issues when ending furlough or terminating employment [Archived] • Coronavirus Job Retention Scheme—the pensions implications [Archived] • Taxation of coronavirus (COVID-19) government support payments [Archived] This Practice Note covers the following questions: • What will the HMRC grant cover? • What is the 80% based on? • Will

ARCHIVED: This Practice Note provides details of the various versions of coronavirus (COVID-19)-related guidance issued by the Department for Business, Energy & Industrial Strategy (BEIS), and provides tracked change versions, showing the updates between one version and the next, to enable practitioners easily to ascertain which version of the relevant guidance was live at any given date. It is not maintained and is for background information only. In each case, the versions of the guidance are shown in reverse chronological order, with the most recent appearing first. For a guidance tracker that deals with: • the various versions of the current guidance from BEIS from 14 July 2021, see Practice Note: Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 1 April 2022) [Archived] • the various versions of current guidance and advice issued by Acas, the Cabinet Office, HMRC, the UK Health Security Agency (UKHSA) (formerly Public Health England (PHE)), the Health and Safety Executive (HSE), the Department for Health and Social Care (DHSC) and

ARCHIVED: This Practice Note has been archived and is no longer maintained. It considers the Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 (Week’s Pay Amendment Regs 2020), SI 2020/814, which provides that employees who were furloughed under the Coronavirus Job Retention Scheme (CJRS) in relation to any period ending on or before 30 September 2021 receive statutory redundancy pay, statutory notice pay and other entitlements based on their normal wages, rather than a reduced furlough rate. For information on the Coronavirus Job Retention Scheme (CJRS), which has been extended to 30 September 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived]. For general information on calculating a week’s pay under sections 221–224 of the Employment Rights Act 1996 (ERA 1996), see Practice Note: Calculating a week's pay. The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 (Week’s Pay Amendment Regs 2020), SI 2020/814, in force on 31 July 2020, set out how

ARCHIVED: This Practice Note has been archived and is not maintained. This archived Practice Note introduced the key implications that property practitioners should consider in relation to the coronavirus pandemic, including the protections to assist tenants during this period introduced by the Coronavirus Act 2020 (CA 2020), the compulsory closure of premises and the impact on commercial leases, residential conveyancing, and the real estate finance market. It is not maintained and is for background information only. For guidance on the Commercial Rent (Coronavirus) Act 2022 (CR(C)A 2022), see Practice Note: Rent arrears recovery under the Commercial Rent (Coronavirus) Act 2022 [Archived]. See also Practice Note: Quick guide to landlord’s coronavirus (COVID-19) remedies [Archived]. This archived Practice Note also covered execution issues in property transactions, business rates, the impact on HM Land Registry, the procedure for possession claims, guidance notes that were issued about the operation of the First-tier Tribunal (Property Chamber) (FTT) and the Upper Tribunal (Lands Chamber) (UT) during the coronavirus outbreak, the impact of the Corporate Insolvency and Governance Act 2020 (CIGA 2020)