COVID 19

18th January 2021 The Supreme Court has issued a judgement on Friday 15 January which determines that business interruption claims arising out of COVID-19 will, subject to policy wording, be valid claims under relevant...

11th January 2021 On 5 January 2021, HMRC updated its guidance on the Coronavirus Job Retention Scheme, which has recently been extended until April 2021. With school and nursery closures, one of the areas of uncertai...

18th November 2020 HM Treasury confirmed on 5 November that the U.K. wide CJRS (“the Scheme”) will be extended until March 2021, with a review of the level of contributions from the government set for Januar...

28th October 2020 On 22 October 2020, The government published a Policy Paper which provides additional details in relation to the Job Support Scheme (“the Scheme”), which is due to open on 1 November 2020....

12th October 2020 The Chancellor of The Exchequer announced on 9 October 2020 that the Job Support Scheme (see our briefing note published on 24 September 2020 https://www.wjm.co.uk/news/the-job-support-scheme) is to b...

2nd October 2020 The Corporate Insolvency and Governance Act 2020 (Coronavirus) (Extension of the Relevant Period) Regulations 2020 came into force on 29 September 2020. The Regulations prolong the “Relevant Pe...

24th September 2020 On 24th September 2020, the Chancellor of the Exchequer unveiled the latest range of measures to support businesses, employees and the self employed through the winter period. The measures include the...

28th July 2020 The last four months have been an extremely strange time for us all, so it’s entirely understandable that organising your legal affairs may have fallen to the bottom of your list of priorities. ...

21st July 2020 In our previous briefings on Covid 19 and its impact on property transactions, we highlighted the various challenges where the lockdown had impacted on the completion of property transactions, particu...

6th July 2020 If your name’s not down, you’re not getting in! Having to give your name and number before going for a pint or a meal out is going to be part of the new normal. As pubs, restaurants and ...

2nd July 2020 Enterprise Management Incentive options (“EMI Options”) are option schemes used to help recruit, retain and incentivise employees. They hold various tax advantages for both the issuing com...

30th June 2020 On 25 June the Chancellor issued the Third Treasury Direction in relation to the Coronavirus Job Retention Scheme (CJRS) which now sets out the law and will govern the flexible furlough arrangements f...

30th June 2020 The Coronavirus (Scotland) (No.2) Act 2020 (the “Act”) received royal assent on 6 April 2020 and brings with it a number updates in response to the COVID-19 pandemic to ease some of the bu...

29th June 2020 Key Changes as at 29 June 2020 Social: People can now meet, in public places, people from 2 other households. Playparks and outdoor sports courts can now open and marriage ceremonies can take place (...

19th June 2020 The Government has published updated Guidance on the CJRS setting out the pathway to phasing out the Scheme and providing details of the complex mechanism under which flexible furloughing allowing par...

16th June 2020 Returning from Furlough 1. With the Government announcing it’s road map for lifting the Coronavirus lockdown and setting out a plan for the lifting of restrictions, employers should be giving c...

2nd June 2020 Key Changes as at 29 May 2020 General: Businesses that would otherwise require to be closed under the regulations can now re-open to the extent necessary to allow preparatory steps to be taken. This ...

2nd June 2020 On Friday 29 May the Chancellor of the Exchequer made a further announcement in relation to the Coronavirus Job Retention Scheme. This is an important announcement and full details can be found here:-...

28th May 2020 On 1 April 2020, the Scottish Parliament approved the Coronavirus (Scotland) Act 2020. This was updated on 26 May 2020 when the imaginatively name Coronavirus (Scotland) (No. 2) Act 2020 came into for...

28th May 2020 The Corporate Insolvency and Governance Bill, which was presented to Westminster on 20 May 2020 will be fast tracked and should be introduced at the beginning of June 2020. In addition to three perma...

27th May 2020 On 20 May 2020 HMRC published a Direction modifying the effects of the Coronavirus Job Retention Scheme as set out in the Schedule to the Direction made on 15 April, 2020. You can find a link to the ...

25th May 2020 On 21 May 2020, the Scottish Government set out its road map for the return to work for the construction industry as a whole. That map shows the road ahead as being slow and uncertain. We take a close...

18th May 2020 It is probable that the vast majority of contracts entered into between parties in commercial relationships were done so without any thought having been given to the impact of COVID-19. As a consequen...

18th May 2020 HMRC have issued Guidance on taking holidays and the payment of holiday pay while employees are on furlough leave under the Coronavirus Job Retention Scheme. The new guidance can be found here:- http...

15th May 2020 In the flurry of activity that is the precursor to construction sites (at some point) coming back into operation, it’s not just contractors that need to assess and manage health risks. Designers...

4th May 2020 As anticipated the Chancellor has announced a package of support for the self-employed as a result of the coronavirus outbreak. This has been further fleshed out in the Treasury’s direction of 3...

30th April 2020 We at Wright, Johnston & Mackenzie LLP are here to help our clients in every way we can. We believe that it is important, especially during this current situation, to ensure access to legal servic...

29th April 2020 The lockdown is causing major challenges across society as we adapt to a new way of life, which we hope will be temporary. Until such time as the restrictions are lifted, normality is suspended and th...

29th April 2020 Following the recent move to homeworking for a majority of the workforce, it is important to consider cybersecurity risks and the possibility of hackers taking advantage of high numbers of staff now w...

29th April 2020 By putting a Will in place, you are able to effectively manage your affairs and make preparations for the future. Wills need not deal only with the distribution of your assets; they can be also used t...

28th April 2020 An update to this article can be found here: https://www.wjm.co.uk/news/covid-19-further-update-the-coronavirus-job-retention-scheme-26-may-2020 HMRC have issued what is now the seventh version ...

27th April 2020 The Scottish Government published formal guidance relating to the Construction Sector on 6 April (https://www.gov.scot/publications/coronavirus-covid-19-construction-sector-guidance/pages/related-guid...

27th April 2020 It’s an unfortunate fact of life that every crisis presents an opportunity to unscrupulous people willing to take advantage. Given the current lockdown restrictions owing to the Coronavirus pand...

23rd April 2020 An update to this article can be found here: https://www.wjm.co.uk/news/covid-19-self-employed-income-support-scheme-update As anticipated the Chancellor has announced a package of support for t...

21st April 2020 An update to this article can be found here: https://www.wjm.co.uk/news/covid-19-further-update-the-coronavirus-job-retention-scheme-2 HMRC has published what is the fifth update on the Guidance...

21st April 2020 An update to this article can be found here: https://www.wjm.co.uk/news/the-public-health-regulations-up-dated-as-at-29-may-2020 Key Changes as at 21 April 2020 General: All businesses (which would ...

17th April 2020 An update to this article can be found here: https://www.wjm.co.uk/news/covid-19-further-update-the-coronavirus-job-retention-scheme-2 HMRC has published what is its fourth update on the Guidanc...

17th April 2020 An update to this post can be found here: https://www.wjm.co.uk/news/construction-site-closure-guidance--and-the-law With lockdown in the UK set to be extended, Roddy Cormack, legal director at ...

15th April 2020 What advice can be given to separating couples in the face of COVID-19?  Couples who are going through a separation now find that apart from urgent civil business, including: child protection...

15th April 2020 Consumer-facing businesses at the moment are having to consider a whole host of dilemmas due to Covid-19. Whether it is consumer customers seeking refunds or to delay or pull out of a contract, or bu...

14th April 2020 As Field-Marshal Lord Kitchener’s “Your Country Needs You”, John F. Kennedy’s “…ask not what your country can do for you; ask what you can do for your country; and...

9th April 2020 An update to this post can be found here: https://www.wjm.co.uk/news/construction-site-closure-guidance--and-the-law The Scottish Government’s Scottish Procurement and Property Directorate...

8th April 2020 The lockdown is causing major challenges across society as we adapt to a new way of life, which we hope will be temporary. Until such time as the restrictions are lifted, normality is suspended and th...

6th April 2020 An update to this article can be found here: https://www.wjm.co.uk/news/covid-19-further-update-the-coronavirus-job-retention-scheme-2 HMRC has published further guidance which you can find here...

3rd April 2020 An update to this article can be found here https://www.wjm.co.uk/news/further-changes-to-the-rules-on-terminating-residential-tenancies On 1 April 2020, the Scottish Parliament approved the Cor...

3rd April 2020 The coronavirus has led to an increase of the number of people working from home and one of the issues we are regularly advising clients on in this regard is the signing of documents using an electron...

2nd April 2020 Much of the recent press coverage relating to COVID-19 and commercial insurance has focused on entitlement to business interruption coverage as a result of forced closure. This coverage will undoubted...

1st April 2020 Whether you’re a purchaser or supplier of goods or services, it’s difficult to know where to start when you’re in a situation that feels more like an apocalyptic movie. Endless Brex...

1st April 2020 On Wednesday 25th March 2020, the Coronavirus Act 2020 came into force. It empowers Ministers and the government with authority to respond to the COVID-19 outbreak in the UK. The Act has wide implicat...

31st March 2020 The Scottish Government has now legislated to give effect to its previously published guidance and public statements about restrictions which will apply during the Coronavirus emergency. These affect...

31st March 2020 COVID-19 has put us all in completely unchartered territory. A situation like this is totally unprecedented, and for many, there is a lot of uncertainty surrounding their professional lives. This is t...

31st March 2020 Wright, Johnston & Mackenzie LLP expects that we will soon see an increased appetite for inserting ‘virus clauses’ into future contracts as a result of the current COVID-19 crisis. We...

31st March 2020 On 28th March the UK Insolvency Service announced new measures to amend insolvency laws to give companies breathing space and to keep trading while they explore options for rescue. The Business Secre...

30th March 2020 It has been announced by the UK Government that workers who have not been able to take all of their statutory annual leave entitlement due to COVID-19 will now be able to carry it over into the next 2...

27th March 2020 An update to this article can be found here: https://www.wjm.co.uk/news/covid-19-self-employed-income-support-scheme As anticipated the Chancellor, yesterday (26 March), announced a package of s...

27th March 2020 An update to this article can be found here: https://www.wjm.co.uk/news/the-public-health-regulations-up-dated-as-at-29-may-2020 The Health Protection (Coronavirus) (Restrictions) Scotland Regul...

27th March 2020 The sharp decline over the past two weeks in consumer and B2B demand has understandably left many small enterprise owners concerned about the future of their business. As revenue is driven down, many ...

27th March 2020 There has been much debate over the last few days as to what the UK Government’s communications actually mean in terms of whether or not construction sites should close. What is the current gui...

26th March 2020 The current lockdown situation has caused a number of public service providers to close their offices or to put in place procedures limiting contact with third parties. There has also been widespread ...

26th March 2020 An update to this article can be found here: https://www.wjm.co.uk/news/covid-19-further-update-the-coronavirus-job-retention-scheme-2  At Wright, Johnston & Mackenzie LLP we know that ...

24th March 2020 The UK’s Information Commissioner’s Office (ICO) have responded to businesses who are worried that their data protection practices and procedures may not meet their usual standards given t...

23rd March 2020 Answers to Tenants’ Questions on the Impact of COVID19 In this note we offer general advice on the most common issues tenants face in coping with the unprecedented effects of the coronavirus ou...

23rd March 2020 An update to this article can be found here: https://www.wjm.co.uk/news/covid-19-further-update-the-coronavirus-job-retention-scheme-2 At Wright, Johnston & Mackenzie LLP we know that all of...

18th March 2020 Yesterday (17 March 2020), it was announced by the UK’s Chief Secretary to the Treasury, Steve Barclay, in the House of Commons, that the government is now postponing the extension of IR35 to me...

17th March 2020 The situation relating to the Covid-19 pandemic, and the steps being taken by UK Government in response, is developing and changing quickly. At WJM we will keep you up to date on the most recent devel...

17th March 2020 Dear valued clients and contacts of Wright, Johnston & Mackenzie LLP The situation in relation to the spread of COVID-19 (Coronavirus) is rapidly evolving, and we are aware that there is already l...

4th March 2020 The number of people confirmed worldwide to have contracted COVID-19 or Coronavirus is escalating at an alarming rate, raising a number of serious concerns for employers. The outbreak has hit Scotland...

27th February 2020 The alarming escalation in the number of people being diagnosed worldwide as having contracted COVID-19 or Coronavirus raises a number of serious concerns for employers. This guidance is intended to ...