The Finance Act 2020 (FA 2020) introduced measures enabling HMRC, in certain insolvency-related circumstances, to make: • directors, shadow directors and certain other individuals participating in the management of a company • participators in a company, or • members or shadow members of a limited liability partnership (LLP) personally liable for amounts of tax or certain tax penalties owed by the companies or LLPs on a joint and several basis by giving such individuals a joint and several liability notice (JSLN). These measures were originally conceived as part of measures for: ‘…tackling the small minority of taxpayers who deliberately abuse the insolvency regime in trying to avoid or evade their tax liabilities, including through the use of phoenixism.’ HMRC guidance offering an overview of the various JSLN measures echoes this statement, although it focuses on the new legislation’s role as a deterrent: ‘The aim of the legislation is to deter individuals from

When considering a claim for damages (see Practice Note: Contractual damages—general principles and related content), the court will consider the principles of causation and remoteness. A party's duty to mitigate its loss is dealt with in Practice Note: Mitigation in civil damages claims. For guidance on causation in professional negligence claims, see Practice Note: Causation and remoteness in professional negligence claims. For guidance on causation and remoteness in tort claims, see Practice Note: Causation and remoteness in tort and negligence claims. Note: issues of causation and the ‘but for’ test in the specific context of insurance policy wording are outside the scope of this Practice Note but were considered in detail in the coronavirus (COVID-19) prompted test case of The Financial Conduct Authority (FCA) v Arch Insurance (UK) Ltd, with the decision illustrating the importance of focussing in on the key question in ‘but for’ causation, namely, ‘but for what’ precisely? For further details see News Analysis: Coronavirus (COVID-19) business interruption test case (post-judgment analysis) construction, composite perils and causation

ARCHIVED: This Practice Note has been archived and is not maintained.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 ICC Terms of Reference (TOR) 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 ICC rules in force on the date of their arbitration agreement. 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

ARCHIVED: This Checklist 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. The Administered Arbitration Rules of the Hong Kong International Arbitration Centre (HKIAC Rules) are widely used institutional arbitration rules administered by HKIAC in Hong Kong, but are used globally. This Checklist details the arbitration procedure under the 2013 edition of the HKIAC Rules. For guidance on the 2018 edition of the HKIAC Rules, see the ‘Related documents’. Preliminary steps • Identify claims and counterclaims available. • Consider the scope of the arbitration clause and whether the available claims and counterclaims can be dealt with by arbitration. • Identify your preferred arbitrator (whether that be for nomination as sole arbitrator or party nomination on a three-person tribunal). • Identify any potential limitation issues. • Consider if any interim remedies are required and, if so, whether either a court application or an emergency application to a tribunal is required. Commencement

This Employment case tracker is produced in collaboration with Gowling WLG. This Practice Note tracks new and upcoming cases in employment law. It displays the current status and most recent developments in relation to cases of interest to employment lawyers that are going through the courts and tribunals. The cases are grouped by topic. For a selection of significant employment judgments handed down since 2017, see: Archived—2026 Case tracker—Employment, Archived—2025 Case tracker—Employment, Archived—2024 Case tracker—Employment, Archived—2023 Case tracker—Employment, Archived—2022 Case tracker—Employment, Archived—2021 Case tracker—Employment, Archived—2020 Case tracker—Employment, Archived—2019 Case tracker—Employment, Archived—2018 Case tracker—Employment and Archived—2017 Case tracker—Employment. For comprehensive coverage of cases relating to employment taxes (including those dealing with IR35) see Tax—case tracker. For a summary of selected employment tribunal cases relating to coronavirus (COVID-19) matters, see Practice Note: Coronavirus (COVID-19) employment cases (to June 2025) [Archived]. This Employment case tracker may contain references to case law of the Court of Justice of the European Union (CJEU). For guidance on whether judgments of the CJEU are binding on UK courts and tribunals, see Practice Note:

Arbitration analysis: The Court of Appeal in Bath Racecourse Company Ltd and others v Liberty Mutual Insurance Europe SE and others upheld the Commercial Court’s interpretation of composite business interruption policies, confirming that each insured benefits from a separate indemnity limit. It also confirmed that furlough payments under the CJRS must be deducted as savings. This decision has wide implications for coronavirus (COVID-19) BI claims, and permission has been granted to the Supreme Court (UKSC/2025/0068) on the furlough deduction issue, which may impact the outcome of thousands of claims. Written by Tatiana Minaeva, independent counsel and Arbitrator.

Banking & Finance analysis: Fraud, money laundering, hacking, cyber attacks and bribery are key parts of the modern tool kit for financial criminals. The volatility and uncertainty characteristic of economic crises, such as the current coronavirus (COVID-19) crisis, provide fertile ground for these crimes. On a recent PRIMEtime Virtual Event, Gay Huey Evans OBE, P.R.I.M.E. Finance expert, chair of the London Metal Exchange in December 2019 and an independent non-executive director of Standard Chartered plc (where she is chair of the Board Committee on Financial Crime and serves as a member of the Board Risk Committee), identified financial crime as a significant risk which is heightened by the current crisis.

UK in a Changing Europe (UKICE) has published a report on migration to the UK after Brexit that analyses changes in policy, outcomes, and public opinion on migration. This reviews how a future government might respond to future challenges, such as the large increase in net migration to the UK post-coronavirus (COVID-19). The report also considers the next government’s choices in relation to integration, asylum, the role of artificial intelligence in understanding public views on immigration, ‘humanitarian migration’ routes for those fleeing from conflict, student migration, economic migration and the fallout from the Windrush scandal.

ARCHIVED: This Precedent has been archived (on the basis it is not required in respect of winding-up petitions presented from 1 April 2022) and is not maintained. WARNING • THIS NOTICE IS GIVEN PURSUANT TO SCHEDULE 10 TO THE CORPORATE INSOLVENCY AND GOVERNANCE ACT 2020 AS IT APPLIES FROM 1 OCTOBER 2021 • SHOULD YOU FAIL TO PAY THE SUM DEMANDED IN THIS NOTICE OR PROVIDE PROPOSALS FOR PAYMENT OF THE SUM DEMANDED WHICH ARE TO THE CREDITOR’S SATISFACTION, THE CREDITOR MAY, NOT EARLIER THAN 21 DAYS FROM

The Insolvency Service has published its Individual Voluntary Arrangements (IVA) outcomes and providers for 2023. The Insolvency Service found that, in England and Wales, one in 18 IVAs (5.6%) registered with the Insolvency Service in 2022 terminated within one year of being approved. This was higher than the record-low one-year termination rate in 2020, which coincided with temporary support measures in response to the coronavirus pandemic. The data further shows that the two-year termination rate for IVAs registered in 2021 was 14.4%, which was higher than for IVAs registered in the two preceding years.

The House of Commons Justice Committee has published a report, examining the state of the County Court in England and Wales. The Committee found the County Court to be in a state of dysfunction, describing it as the neglected ‘Cinderella service’ of the justice system. The report identifies that average waiting times for small claims cases now exceed 50 weeks, a trend that predates the coronavirus (COVID-19) pandemic and has been exacerbated by increased demand, staffing challenges, and a rise in litigants-in-person. These delays stem from long-standing issues that the Ministry of Justice and HM Courts and Tribunals Service (HMCTS) have failed to resolve.

The Insolvency Service has announced that Mehmet Akyuz, a Sussex cafe owner, has received a 20-month suspended prison sentence for fraudulently obtaining £150,000 in bounce back loans (BBL). Akyuz secured three £50,000 coronavirus loans for Green and Hove Limited and Leathers Wear Limited, both dormant companies at the time of application. Akyuz had attempted to strike off one company to avoid loan repayment. The court disqualified him as a company director for five years and ordered 300 hours of unpaid work. The Insolvency Service is pursuing recovery of funds under the Proceeds of Crime Act 2002.