
CHANGES TO THE JOB SUPPORT SCHEME
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.

CHANGES TO THE JOB SUPPORT SCHEME
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 cl
The Extension of the Coronavirus Job Retention Scheme (CJRS)
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 contribution
Changes to the Job Support Scheme
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”), whic
Expansion of the Job Support Scheme
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/
Covid-19 Corporate Update: CIGA 2020 and Virtual AGMs
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 Regula
The Job Support Scheme
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 win
It Pays To Have Your Legal Affairs In Order
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
Property Transactions and Covid-19 - The road to normality
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 completi
How to navigate data protection duties whilst following contact tracing rules
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 ne
Furlough leave not to be a disqualifying event for EMI Options
2nd July 2020
Enterprise Management Incentive options (“EMI Options”) are option schemes used to help recruit, retain and incentivise employees. They hold various tax
COVID-19 FURTHER UPDATE: THIRD (AND POSSIBLY FINAL) HMRC TREASURY DIRECTION (30 June 2020)
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
Executing Documents During Lockdown
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 COVI
The Public Health Regulations (up-dated as at 29 June 2020)
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
COVID-19 FURTHER UPDATE: REVISED FURLOUGH SCHEME (19 June 2020)
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 whi
Returning to Work on Easing of Lockdown Guidance
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 restri
The Public Health Regulations (up-dated as at 29 May 2020)
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
COVID-19 FURTHER UPDATE: THE CORONAVIRUS JOB RETENTION SCHEME (1 June 2020)
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
Further changes to the rules on terminating residential tenancies
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 (Scot
Company and Insolvency Rules: Temporary Measures
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 Ju
COVID-19 FURTHER UPDATE: THE CORONAVIRUS JOB RETENTION SCHEME (26 May 2020)
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
The Scottish road back for Construction
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
COVID-19 – What does the Contract Say?
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 th
COVID-19 FURTHER UPDATE: GUIDANCE ON HOLIDAY PAY (15 May 2020)
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 ne
COVID and Construction Designers
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 asses
COVID-19 Self-Employed Income Support Scheme (update)
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
Powers of Attorney during lockdown
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 situati
Property Transactions and Covid-19 (Update)
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 l
BUSINESS OWNERS WARNED TO STAY ON THE RIGHT SIDE OF THE LAW WHEN IT COMES TO CYBER SECURITY
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 adva
Wills during lockdown
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
COVID-19 FURTHER UPDATE: THE CORONAVIRUS JOB RETENTION SCHEME
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 iss
Construction Site Closure Guidance … and the law
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-constructio
Removing squatters during the pandemic
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 restri
COVID-19 Self-Employed Income Support Scheme
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
COVID-19 FURTHER UPDATE:THE CORONAVIRUS JOB RETENTION SCHEME (20 April 2020)
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
The Public Health Regulations (updated as at 21 April 2020)
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 G
COVID-19 FURTHER UPDATE: THE CORONAVIRUS JOB RETENTION SCHEME
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
CONSTRUCTION POST COVID-19
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 extende
SEPARATING THROUGH COVID-19
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 busi
COVID 19 TRAPS FOR THE UNWARY: CONSUMERS, CONTRACTS AND CANCELLATION RIGHTS
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 de
Have you Noticed Covid 19?
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 w
Supplier Relief – Asking for a better deal from Public Sector clients
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
Property Transactions and Covid-19
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 l
COVID-19 FURTHER UPDATE:THE CORONAVIRUS JOB RETENTION SCHEME (4 APRIL 2020)
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 furt
Coronavirus – New Rules on Terminating Tenancies
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
Electronic Signatures – the new norm in a pandemic world?
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 si
COVID-19 – Unoccupied business premises and insurance implications
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 c
YOUR CONTRACTS AND COVID 19 – WHAT’S THE LAW?
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
Business Tenancies in England and Wales: Protection from Forfeiture
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
Coronavirus and Construction Sites
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
THE IMPORTANCE OF CONTRACTS IN WAKE OF COVID-19 PANDEMIC
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
COVID-19 and VIRUS CLAUSES
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
COVID-19 – update on Company and Insolvency Rules
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 opt
COVID-19 Holiday Leave Entitlement
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 a
Financial Support for the Self-Employed
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
Public Health Regulations
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 (Corona
COVID-19 - HELP AVAILABLE FOR SCOTTISH BUSINESSES
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 busine
The CDM answer to the CSC (construction site closure) Conundrum
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 sh
Filing documents during the COVID-19 lockdown
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 part
COVID-19 UPDATE 26th March, 2002:THE CORONAVIRUS JOB RETENTION SCHEME
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, Johnst
Coronavirus and GDPR: How does COVID-19 impact data protection?
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 no
TENANTS, COMMERCIAL LEASES IN SCOTLAND & CORONAVIRUS
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 unprece
COVID-19 UPDATE:The Coronavirus Job Retention Scheme
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 &am
IR35 Extension Postponed until 6 April 2021
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 po
COVID-19: FREQUENTLY ASKED QUESTIONS AND ANSWERS FOR EMPLOYERS
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
COVID-19: A MESSAGE FROM WRIGHT, JOHNSTON & MACKENZIE LLP
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
COVID-19: UPDATED ADVICE FOR EMPLOYERS
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 empl
COVID-19: GUIDANCE TO EMPLOYERS
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 emplo