As noted in flowchart: Legal system for civil tax appeals in England and Wales—flowchart, if permission to appeal is allowed, an appeal against a decision of the Upper Tribunal (Tax and Chancery Chamber) (UT) is normally heard by the Court of Appeal. (In fact, the UT must specify which of the Court of Appeal in England and Wales, the Court of Session or the Court of Appeal in Northern Ireland is the most appropriate venue for the appeal. For the purposes of the guidance provided below, it is assumed that the Court of Appeal is the appropriate appellate court.) The information below is based on the time limits that normally apply. However, it is worth bearing in mind that tribunals/courts may extend time limits and allow late appeals and that, during the coronavirus (COVID-19) pandemic, the tribunals/courts

ARCHIVED: This Practice Note has been archived and is not maintained. The Construction horizon scanner tracks key upcoming developments of interest to construction lawyers. Once a development occurs, it is moved into the archive for the relevant year. This is the archive for events that occurred in 2020. Legislation What happened? When? Find out more CIGA 2020: Corporate Insolvency and Governance Act 2020 published 26 June 2020 (Royal Assent 25 June 2020) The CIGA 2020 make various changes to insolvency law in response to the coronavirus (COVID-19) pandemic. A key change for the construction industry is that, subject to certain exclusions, suppliers of goods or services will be unable to rely on contractual clauses allowing for the termination of the contract or supply in the event of the counterparty’s insolvency or restructuring—see News Analysis: Corporate Insolvency and Governance Bill—restrictions

The Corporate Insolvency and Governance Act 2020 (CIGA 2020) inserted section 233B into the Insolvency Act 1986 (IA 1986) as part of a package of measures intended, among other things, to mitigate the economic impact of the coronavirus (COVID-19) pandemic. The first point to note is that IA 1986, s 233B only applies where a company becomes subject to a relevant insolvency procedure (as defined in IA 1986, s 233B(2)). It therefore follows that there would be no impact upon a parent company guarantee if that guarantee is triggered by, for example, the customer being unable to pay its debts in circumstances where the customer has not (yet) entered any of the insolvency procedures specifically referred to in IA 1986, s 233B(2). This will always be a fact-sensitive

A break clause allows the landlord or the tenant to exercise the option to bring a tenancy to an end before the expiration of the fixed term. Such clauses allow an element of flexibility and are increasingly common particularly in response both to the financial crash in 2008 and the coronavirus (COVID-19) pandemic. Many tenants wish to afford themselves protection by the ability to exit a fixed term tenancy before the end of the term and thus are likely to insist on such clauses. When considering service of a break notice, first recourse should be had to the terms of the lease. The lease may specify the manner in which notices are to be given including where

ARCHIVED: This Overview has been archived and is not maintained. This subtopic draws together content on the fiscal events throughout the tax year 2020–21 starting with the Summer economic statement on 8 July 2020, through release of draft provisions for Finance Bill 2020–21 to the expected passage through parliament of the Finance Act 2021 (FA 2021). For more information on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process. Autumn Budget 2020 The Autumn Budget for 2020 was cancelled in an announcement HM Treasury on 23 September 2020 due to the coronavirus (COVID-19). On 24 September 2020, the Chancellor of the Exchequer, Rishi Sunak, unveiled his Winter Economy Plan. This set out

All employees, with certain exceptions, are entitled to receive statutory sick pay (SSP) from their employers, under the Social Security Contributions and Benefits Act 1992 (SSCBA 1992). For information about sick pay, generally, see Practice Note: Sick pay. Statutory sick pay (SSP) qualifying conditions The essential qualifying conditions for SSP to be paid in respect of a particular day of sickness absence are: • the individual must be an employee as defined and not fall within one of the excluded categories • they must be too ill to undertake any work under their contract of employment on any day for which they claim SSP, or deemed to be so • the day in question must

This week's edition of Insurance weekly highlights includes: Top court to hear appeal in COVID-19 insurance furlough case; AI risks leaving UK businesses exposed to insurance gaps; PRA publishes letter on solvency-triggered termination rights in BPA transactions; PRA, FCA and Society of Lloyd's announce streamlined authorisation process for managing agents; IAIS publishes Application Paper on fair treatment of a wide range of consumers plus dates for your diary and key recent cases.

ARCHIVED: This Practice Note has been archived and is not maintained. It describes the rules for overseas workday relief (OWR) in force before 6 April 2025. Overseas Workday Relief (OWR) is a relief from UK income tax for certain non-domiciled individuals, who have elected to be taxed on the remittance basis, on their unremitted 'general earnings' from employment related to duties performed overseas. As a result of the government’s changes to the taxation of non-domiciled individuals set out in Finance (No 2) Act 2017, a number of individuals who were previously regarded as non-domiciled under the UK tax rules, are now deemed UK domiciled for all tax purposes; meaning the remittance basis and OWR will no longer be available to them. See Practice Note: Deemed domicile for tax from 6 April 2017. Prior to 6 April 2013, a similar arrangement to OWR was available on a non-statutory basis under HMRC statement of practice 1/09 (SP 1/09) for individuals who were resident

This week's edition of PI & Clinical Negligence weekly highlights includes an analysis of the new personal injury discount rate. We also consider a Court of Appeal decision which confirms that the rules for qualified one-way costs shifting do not exclusively apply to personal injury claims based in negligence. In addition, we have our usual roundup of other news, cases and New Law Journal articles of interest.

Appeals filed before 2 December 2024 This Practice Note applies only to: • appeals to the Supreme Court which were proceeding before 2 December 2024, and • applications for permission to appeal and notices of appeal which were filed before 2 December 2024 unless the court or Registrar directs that the SCR shall apply (SCR 62). Appeals filed before 2 December 2024 are subject to the Supreme Court Rules 2009 (revoked) and the Practice Directions as they were in force up to that date. References to those Rules and Practice Directions in this Practice Note are in the form ‘old SCR 23’ and ‘old SCR PD 2’. Copies of those Rules and Practice Directions may be found here: There is still a section dedicated to these old rules on the Supreme Court website. Appeals filed on or after 2 December 2024 Cases which do not fall within the categories noted above (or where the court or Registrar has directed that the SCR will apply) are subject to the SCR and the associated Practice

This week's edition of Insurance & Reinsurance weekly highlights includes: businesses argue for £80m in COVID-19 payouts from insurers; engineer can't persuade top court to block repairs case; Marsh settles US$143m claim over losses in Greensill collapse; 'marked increase' in Brits turning to private health insurance; the case of Deinon Insurance Brokers LLC v Reen; plus other recent cases and dates for your diary.

This week's edition of Insurance & Reinsurance weekly highlights includes: QIC denies COVID-19 cover for Franco Manca owner; AIG largely beats claim over failed Italy property scheme; Zurich has key defence trimmed in dental spa fire claim; Insurers warn government over tax hikes after £11.7bn claims paid; Growth in UK insurance premiums expected to slow, EY says; cases and decisions; key dates for your diary; and other news highlights reported over the past week.