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COVID-19 CONTINGENCY ARRANGEMENTS

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The latest COVID-19 contingency arrangements for the restructuring and insolvency profession. 

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The Law Society - a protocol for virtual statutory declarations relevant for insolvency proceedings (inc MVLs)
With the support of Lexis Nexis, the Law Society have now placed on their website a protocol for virtual statutory declarations relevant for insolvency proceedings. "COVID-19 created uncertainty over whether statutory declarations in insolvency proceedings could still safely be made and administered in person and whether, as an alternative, the process could validly be completely remotely using real-time video conference technology such as Zoom or Skype. This protocol addresses that issue."
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Changes to notifying an option to tax land and buildings during coronavirus
" We have temporarily extended the time limit to 90 days from the date the decision to opt was made."
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SCOTLAND - Response from the Scottish Courts and Tribunals Service (29 April 2020)
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New measures to protect UK high street from aggressive rent collection and closure
"Statutory demands and winding up petitions issued to commercial tenants to be temporarily voided and changes to be made to the use of Commercial Rent Arrears Recovery, building on measures already introduced in the Coronavirus Act"
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UPDATE - HMRC - Coronavirus — Insolvency Guidance
Clarification of the payment reference number (with examples), which was highlighted in the original publication from HMRC titled 'Introduction of electronic banking for Insolvency Practitioners making dividend payments'.
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ICAEW - The use of 'light touch' administration
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ICAEW - AML responsibilities: take on procedures during Covid-19
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SCOTLAND - The insolvency processes and procedures that rely on the Scottish courts for progression.
R3’s Scottish Technical Committee has identified the insolvency processes and procedures that rely on the Scottish courts for progression. We think that that this is a comprehensive picture of the courts’ involvement in insolvency, and the extent to which insolvency is rooted in court procedure, and are members rely on the courts to progress their cases.
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SCOTLAND - Court of Session, Guidance note for Practitioners
The purpose of this guidance is to facilitate insofar as is possible the efficient disposal of court proceedings in the Court of Session during the ongoing Covid-19 emergency.
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Global Guide: Measures adopted to support distressed businesses through the COVID-19 crisis
INSOL International / World Bank Group - Interactice Map INSOL International and the World Bank Group have jointly produced a Global Guide to highlight some of the primary measures that have been introduced in 38 countries as a response to the COVID-19 crisis (current as of April 10, 2020).
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HMRC - the Coronavirus Job Retention Scheme (Live from Monday 20 April)
The Coronavirus Job Retention Scheme portal/website goes live from Monday 20‌‌ April 2020. HMRC are e xpecting millions of calls and to assist, HMRC have engaged 9,500 staff to deal with scheme queries. E mployers should go through the portal where possible and be patient. HMRC has asked members to defer calling them about insolvency cases until 4 May as the insolvency team won't be available to deal with insolvency queries on either new or existing cases during this period.
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A detailed overview of the decision handed down in the matter of Carluccio's Limited (in administration)
Following the decision handed down in the matter of Carluccio's Limited (in administration), a detailed overview of the decision was prepared by R3’s General Technical Committee member, Gabrielle Ruiz, and her team at Clifford Chance.
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The Coronavirus Business Interruption Loan Scheme - what happens in the event of default
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ICAEW - The Coronavirus Business Interruption Loan Scheme – what happens in the event of default
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The Coronavirus Job Retention Scheme - IMPORTANT CHANGE
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Money and Pensions Service - Update
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HMRC - Getting ready for the Coronavirus Job Retention Scheme
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High Court Judgment, Carluccio’s Limited – in Administration
Administrators are at liberty to adopt employment contracts of furloughed employees when they make payments to employees, or make an application for payments under the Coronavirus Job Retention Scheme; but not before then.
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HMRC - Coronavirus — Insolvency Guidance (9 April 2020)
Introduction of electronic banking for Insolvency Practitioners making dividend payments
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The Coronavirus Job Retention Scheme - UPDATED
"A new employer is eligible to claim under the CJRS in respect of the employees of a previous business transferred after 28th February 2020 if either the TUPE or PAYE business succession rules apply to the change in ownership."
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