The coronavirus (COVID-19) pandemic has had a major impact on the insurance market and on policyholders. The Financial Conduct Authority’s (FCA) high profile test case (The Financial Conduct Authority v Arch Insurance) in relation to coronavirus business interruption insurance coverage has addressed some of the issues impeding settlement of direct business interruption claims, but significant issues in relation to business interruption losses remain unresolved. Numerous other classes of insurance impacted by coronavirus are also producing substantial losses for insurers. Many of these losses have been reinsured, as have losses emanating from foreign jurisdictions. Complex questions arise in relation to the reinsurance of these losses that remain to be resolved at the reinsurance level. The answers to these questions will determine which reinsurers will bear the ultimate cost of paying coronavirus reinsurance claims and the extent to which coronavirus insurance losses will remain with direct insurers. This Practice Note considers some of the issues facing cedants (the reinsured) and reinsurers as a result of the coronavirus pandemic. For guidance in relation to the

ARCHIVED: This archived Practice Note is not maintained and is for background information only. This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on charities and provides answers or guidance on some of the main issues arising for practitioners. The latest guidance and updates will be contained in this Practice Note. For guidance on other matters affecting Private Client practitioners as a result of coronavirus (COVID-19), see the Coronavirus (COVID-19) subtopic. How will charities ensure that they are properly governed if trustees and staff are not able to work or meet in light of coronavirus (COVID-19)? This Q&A was produced in partnership with Sam Macdonald and Laetitia Ransley of Farrer & Co. Many charities will have board or general meetings scheduled over the coming months and be wondering what steps should be taken to observe social distancing measures and protect attendees, particularly those more at risk from coronavirus (COVID-19). Special rules apply to these meetings and will need to be taken into account. Formal meetings are, of course, only one (albeit an important) aspect

ARCHIVED: This Practice Note has been archived and is no longer maintained. It provides details of the various versions of the HMRC and DHSC guidance relating to the Coronavirus Job Retention Scheme (CJRS) that have been published 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. For a guidance tracker: • providing details of the various versions of the HMRC guidance on the Self-Employment Income Support Scheme (SEISS), see Practice Note: Self-Employment Income Support Scheme—guidance tracker [Archived] • providing details of the various versions of general guidance on coronavirus (COVID-19), see Practice Notes: Coronavirus (COVID-19)—guidance tracker for employment (non-BEIS guidance) [Archived] and Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 18 July 2021) [Archived] Separate sections of the Practice Note cover: • Treasury Direction • Guidance for employers: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme • Check which employees

This Practice Note considers the application, scope and limitations of the changes to legislation and practice applied to businesses subject to licensing regimes introduced as part of the Government’s response to the coronavirus (COVID-19) pandemic through the Coronavirus Act 2020 (CA 2020) and the Health Protection (Coronavirus, Restrictions) (England) Regulations 2020, SI 2020/350 and subsequent amending legislation between 26 March 2020 and 3 July 2020. The Health Protection (Coronavirus, Restrictions) (No 2) (England) Regulations 2020, SI 2020/684 came into force on 4 July 2020 and revoked Health Protection (Coronavirus, Restrictions) (England) Regulations 2020, SI 2020/350 and subsequent amendments save to the extent provided for in regulation 2(2) in relation to any offence committed under those regulations before 4 July 2020. This content remains relevant as reference point for those offences. These temporary provisions are designed to ensure the protection of public

ARCHIVED: This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on Wills and provides answers or guidance on some of the main issues arising for practitioners. The latest guidance and updates are contained in this Practice Note. The areas and Q&As covered in this Practice Note are: • Will execution ◦ What formal requirements for a valid Will may cause particular difficulty during the coronavirus (COVID-19) pandemic and are there any alternatives? ◦ Are there any discussions or consultations around suspending the formal requirements for a valid Will (in particular, the requirement to have two witnesses) during the coronavirus (COVID-19) pandemic? This includes information about the Wills Act 1837 (Electronic Communications) (Amendment) (Coronavirus) Order 2020 which ensures that Wills witnessed virtually using video technology will be considered valid. • Will drafting ◦ I am inundated with clients who want new Wills due to the coronavirus (COVID-19) situation, but have no childcare. Could I be a key worker? For guidance on other matters affecting Private Client practitioners

This tracker was intended to be used to track key developments, legislation, guidance, parliamentary briefing notes and other sources of interest relating to social housing provision during the coronavirus (COVID-19) pandemic up until so called ‘freedom day’ 18 July 2021. For recent guidance, see Practice Notes: Coronavirus (COVID-19)—local government tracker—post July 2021 and Coronavirus (COVID-19)—implications for property [Archived]. Primary legislation Development When in force Find out more Coronavirus Act 2020 (CA 2020)• CA 2020, s 81 (residential tenancies in England and Wales: protection from eviction) • CA 2020, Sch 29 (residential tenancies in England and Wales: protection from eviction) Came into force on the day on which CA 2020 was passed (25 March 2020) Analysis of the impact of Coronavirus Act 2020 on housing possessions and local authorities Sarah Cummings, senior associate, and Giles Peaker, partner, at Anthony Gold Solicitors analyse CA 2020 in respect of housing possessions, its likely impact on landlords and tenants, and suggest what Property Disputes practitioners should pay attention to when advising clients.See News Analysis: Housing possessions

1 Introduction 1.1 This policy sets out the Company’s approach to staff vaccination against coronavirus (COVID-19). It supplements, but does not replace, the Company’s health and safety[, coronavirus workplace safety] and sickness absence policies. 1.2 This policy does not form part of any contract of employment and the Company may amend it at any time. 1.3 This policy applies to all employees, workers and contractors. 1.4 This policy has been written [following discussions OR in consultation] with [the recognised trade union OR employee representatives OR a representative group of employees]. 1.5 The information set out in this policy is taken from guidance on the NHS and other government websites that are updated frequently. While we will try to keep this policy up-to-date, we strongly recommend that all staff familiarise themselves with the relevant NHS and other guidance and check regularly for updates. We will also issue updates to staff, typically by email, if changes to the government guidance affect this policy. 2 Why we think vaccination is important 2.1 The coronavirus pandemic continues to

The rules of the Coronavirus Job Retention Scheme (CJRS) are set out in Treasury Direction No 1 and Treasury Direction No 2, which are supplemented by a series of guidance documents issued by HMRC: • Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme • Check if your employer can use the Coronavirus Job Retention Scheme • Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme • Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme • Claim for wages through the Coronavirus Job Retention Scheme In order to be eligible to furlough employees under the CJRS, employers must have: • created and started a pay as you earn (PAYE) payroll

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note tracks domestic legislation introduced as part of the UK government’s response to the coronavirus (COVID-19) pandemic. It includes a Coronavirus SI database collating details of relevant draft and enacted secondary legislation laid in Parliament. Quick links Click on the links below to jump to the relevant section: • Coronavirus legislation • Coronavirus SI database • Coronavirus Act 2020 • Coronavirus Act 2020—commencement tracker • Bill Tracker Coronavirus legislation As well as introducing the Coronavirus Act 2020 (see below), the government is using delegated legislative powers to introduce and implement further measures in response to coronavirus via secondary legislation. The most common form of secondary legislation is statutory instruments (SIs). These SIs are being introduced under a range of enabling powers for various purposes, eg to amend existing provisions of UK law and to implement new and revised domestic policy required as a result of the coronavirus outbreak (eg in areas such as public health, immigration, competition, trade, employment, social security

ARCHIVED: The Coronavirus (COVID-19) pandemic was challenging for employers participating in pension schemes. This archived Practice Note covers the impact of coronavirus on employers participating in pension schemes, including on their automatic enrolment duties and the approach taken by the Pensions Regulator. This Practice Note also describes some government measures introduced to relieve some of the pensions-related pressure on them (eg through the Coronavirus Job Retention Scheme (CJRS), the Corporate Insolvency and Governance Act 2020 and the Kickstart Scheme), as well as the pensions impact of emergency volunteering leave (EVL) and employers’ responsibility to initiate claims on the death of certain keyworkers under the NHS and Social Care Coronavirus Life Assurance Scheme 2020. It is not maintained. The Pensions Regulator’s general approach The Pensions Regulator (TPR) took a proportionate and risk-based approach towards enforcement decisions, with the aim of helping employers to get back on track and supporting both employers and savers. Consistently with this, TPR decided that: • until 30 June 2020, it would not take regulatory action in respect of a defined benefit

ARCHIVED: This Practice Note has been archived and is not maintained. The government announced a number of measures in response to the coronavirus (COVID-19) crisis. For further details, see Practice Notes: Coronavirus (COVID-19)—tax implications [Archived] and Coronavirus (COVID-19)—key issues for Corporate lawyers. This Practice Note provides a high level picture of some of the ways that the coronavirus crisis has impacted executive pay and keeps abreast of the changes in guidance released by the government and the main institutional investor bodies. For further information on how the coronavirus crisis impacted share schemes more generally, see Practice Note: Coronavirus (COVID-19) impact on share schemes. For further, more general details of the main institutional investor bodies, see Practice Notes: Directors’ remuneration—institutional investor guidelines and Comparison of UK Corporate Governance remuneration principles. The coronavirus job retention scheme and the Job Support Scheme (JSS) The Coronavirus job retention scheme (CJRS), initially announced on 20 March 2020, provided support to UK employers with a grant to enable them to continue paying up to 80% of their employees’

This Practice Note considers the Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS), temporarily reintroduced under the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (SSP Funding Regs 2022), SI 2022/5, in force 14 January 2022. The reintroduced CSSPRS covered coronavirus-related sickness absence for the period 21 December 2021–17 March 2022. The online service through which employers could reclaim coronavirus-related SSP was available until 24 March 2022, and is now closed. For further information, see: LNB News 25/02/2022 13. Key points to note The government’s initiative to refund coronavirus-related statutory sick pay (SSP) was first announced in the Spring Budget 2020 (see News: Special temporary measures for Statutory Sick Pay (SSP) refunds announced in Budget). The Coronavirus Act 2020, s 39(1) inserted a new provision for the funding of employers’ SSP liabilities in relation to coronavirus into the Social Security Contributions and Benefits Act 1992 (SSCBA 1992). SSCBA 1992, s 159B(1), enables regulations to make provision ‘for the payment by employers of statutory sick pay in respect of incapacity for work related