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Monthly Archives: June 2020

COMMENTARY: The Landlord and Tenant Code of Practice

The Government has published the Landlord and Tenant Code of Practice in response to the impact of coronavirus on landlords and tenants in the commercial property sector. Covering the whole of the UK, the Code of Practice is intended to advise and reinforce good practice amongst landlords and tenants during these unprecedented times. This is […]

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COMMENTARY: Planning for a renaissance on the high street

What lasting effects may the coronavirus pandemic have on the high street? The closing of the high street during the coronavirus pandemic has had enormously serious consequences for all the businesses operating there. As we start to look forward, we have to wonder what the lasting effects will be, post-COVID-19. One view is that the […]

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Directors Beware: The Preference Risk After The Pandemic

The UK Government’s new insolvency measures are broadly designed to provide businesses affected by the Covid-19 pandemic with breathing space and to enable them to keep trading during lockdown without having to enter a formal insolvency process or risk personal liability for their directors. The relaxation of the rules on wrongful trading is designed to […]

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The impact of coronavirus on Commercial Agents and Rights to Payment

Given the economic impact of the coronavirus pandemic, commercial agents may be at risk of having their agency agreements terminated by their principals. A commercial agent is an individual, partnership or company with continuing authority to negotiate, or negotiate & conclude, a sale or purchase of goods on behalf of its principal. A commercial agent […]

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Locations au Royaume-Uni: Les propriétaires non-résidents ont jusqu’au 5 juillet pour déposer la déclaration annuelle

Les revenus locatifs de source britannique perçus par des non-résidents sont imposables au Royaume-Uni. Ces derniers ayant la fâcheuse tendance d’oublier de déclarer leurs loyers, l’administration fiscale britannique (‘HMRC’) demande aux locataires de prélever un impôt à la source de 20% sur les loyers payés. Si la location se fait par le biais d’une agence […]

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COMMENTARY: Government announces coronavirus furlough scheme changes

When the UK went into lockdown due to the coronavirus pandemic, Chancellor Rishi Sunak outlined the details of the Coronavirus Job Retention Scheme. The scheme allows furloughed staff to receive 80% of their wages paid for by the Government with the remaining 20% paid by the employer at their discretion. However as Chancellor Sunak announced […]

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