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Following the implementation of the UK Government's COVID-19 Recovery Strategy and COVID-19 Secure Guidelines, measures concerning the health and safety ("H&S") and welfare of workers should be at the fore of employer risk mitigation strategies. With Government guidance stating that "for the foreseeable future, workers should continue to work from home rather than their normal physical workplace, wherever possible", employers should be considering separate H&S concerns and procedures required to protect employees or workers carrying out activities in the homeworking environment.

As investors demands for liquidity are driving funds managers to use the secondaries market in creative ways, Funds Partner, Sam Kay, and Senior Associate, Ed Ford, discuss accessing liquidity in the secondaries market. 

Following last week's announcement that the new domestic reverse charge to be implemented for certain construction services will, again, be delayed – this time from 1 October 2020 to 1 March 2021, regulations have been published setting out more detail. 

Stakeholder capitalism is not a new idea, but it is one with profound resonance in contemporary corporate culture, even before the dramatic changes brought about by COVID-19.

Following the decisions of Debenhams and Instant Cash in 2019, 2020 looked to be an uncertain year for the landlord CVA. Six months on and a global pandemic later, CVA activity is rising again to cope with a seismic shift in the retail and casual dining sector.

Writing for Pensions Aspects "I work in pensions" column, Partner and Head of Pensions, Daniel Gerring, shares his personal reflections on his career to date and the importance of bringing the best out in those whose decisions affect the lives of many others.

A decision is expected to be made this month on whether to extend the Brexit transition period. Not extending risks a disorderly end to the transition, adding a further economic shock to the damage done by COVID-19 – but extending exposes the UK Government to accusations of failing to deliver on its core promise to "get Brexit done".

This briefing was updated on 8 June 2020.

HMRC announced on 29 May 2020 that it will be consulting on draft legislation to tax certain of the Covid-19 support measures provided to businesses. 

The UK has now published the tariffs it expects to apply after the Brexit transition period expires on 31 December 2020 (unless it is extended).  What do these mean for business and why is the government planning to impose tariffs on more goods than it proposed last year in the event of a no deal Brexit?

The UK Competition and Markets Authority has made it clear that it will not relax key UK merger control rules in response to COVID-19, although it recognises that some adjustments may be required.

On 28 May, the Secretary of State for Business, Energy and Industrial Strategy granted a Development Consent Order for Cleve Hill Solar Park in Kent.

Chancellor Rishi Sunak has today announced further details of how the Coronavirus Job Retention Scheme will change in the coming months. From 1 July 2020, employers will be able to bring furloughed workers back part-time and, from 1 August 2020, employers will be required to contribute to the wage subsidy on a phased basis (albeit at a lower contribution that previously anticipated).

In response to the unique disruption the COVID-19 emergency presents to the economy, the Cabinet Office has issued non-statutory guidance on responsible contractual behaviour in the context of the emergency. Released on 7 May 2020 and titled "Guidance on responsible contractual behaviour in the performance and enforcement of contracts impacted by the Covid-19 emergency", this guidance calls for parties to contracts, including parties from both the private and public sectors, to act responsibly and fairly.

In this Lawtext article, Competition partner Stephen Whitfield and senior associate Ingrid Rogers examine the most recent merger control and national security developments in the UK.

The "S" of ESG has historically been neglected in favour of a focus on climate change and corporate governance. When people hear the word "Sustainability" their first thought is usually the environment.

AG Kokott has delivered her opinion in Sonaecom C-42/19, the latest of a long line of CJEU cases on VAT recovery by holding companies. This opinion, if followed, will limit VAT recovery on costs incurred in connection with abortive transactions.

The transition towards a digitalised legal system has long been on HMCTS' cards, however it is only now that real strides have been taken to achieve this. In light of the Covid-19 outbreak, all hearings (insofar as possible) are taking place remotely, i.e. via a video calling platform.

The case of ACL Netherlands B.V. (as successor to Autonomy Corporation Limited) and others v Dr Michael Lynch and Sushovan Hussain, in which this firm acted for the Claimants (referred to here as "HPE" for ease), has attracted much media attention. The trial took place over 10 months before Mr Justice Hildyard in the period March 2019 to January 2020.

In his International Mother Earth Day message, UN Secretary General, António Guterres, urged governments to turn the worldwide recovery from the Covid-19 pandemic into "a real opportunity to do things right for the future"^[1]. 

Changing the defined contribution (DC) pension scheme might be something organisations are considering in the context of furlough or simply in the course of your ordinary business. Done well, change exercises can be a great opportunity to educate and engage employees about pension benefits.