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Taxation of Covid-19 support payments

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's post-Brexit tariff schedule: what does it mean for business?

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?

Furlough – further details announced

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).

Cabinet Office guidance calls for responsible contractual behaviour in light of Covid-19

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.

"The world has changed" - how to compel a US-resident witness to give oral evidence at an English trial

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.

COVID-19: a checklist of ways to dig yourself out of a contractual hole

Two former Supreme Court judges have recently suggested that, given the exceptional nature of the current crisis, a "more creative" approach may be needed in assessing contractual disputes. With that in mind, we've put together a checklist of potential issues to consider if you are looking to dig yourself out of a contractual hole created by COVID-19.

COVID-19: returning to work - Health & Safety considerations - UK Government's COVID-19 'Recovery Strategy' and 'Secure' Guidelines

Following the announcement made by the Prime Minister on 10 May 2020, the UK Government published on 11 May 2020 its COVID-19 Recovery Strategy ("Recovery Strategy") and ‘COVID-19 Secure’ Guidelines ("Secure Guidelines").  These official guidance documents seek to aid the general public and businesses on navigating their way out of the current lockdown over the coming weeks and months. These are conditional steps and remain subject to meeting the UK Government's five key tests.  

2 Entertain Video Ltd & Ors v Sony DADC Europe Ltd decision: an important reminder of the limitations of force majeure clauses

Force majeure clauses are coming under increasing scrutiny in the light of the global COVID-19 crisis, as many businesses are left unable to perform their contractual obligations. The High Court's recent decision in the case of 2 Entertain Video Ltd & Ors v Sony DADC Europe Ltd [2020] EWHC 972 (TCC) provides an important reminder of the limits of force majeure clauses.

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