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The UK Government has accepted in full the Low Pay Commission's recommended increases to the national living wage (NLW) and national minimum wage (NMW) rates, to apply from 6 April 2021.

Paying for Covid-19: Time to make a plan

Magnus Mackay, senior associate in our Private Client team, features in the latest edition of the Bulletin published by Aberdeen & Grampian Chamber of Commerce. 

The cost of the coronavirus pandemic on UK finances has been huge. It is perhaps inevitable that the Treasury will seek ways to rebalance the drain on public finances. 

"Times they are a-changin’ …. Is it time to give the hydrogen economy the green light?"

Malcolm Donald features in the latest edition of the Bulletin published by Aberdeen & Grampian Chamber of Commerce. 

As readers of our series on the Corporate Insolvency and Governance Act 2020 (CIGA 2020) will be well aware, CIGA 2020 was passed in June and included a number of new measures intended to provide protection to business affected by the COVID-19 pandemic. The various measures have been addressed in detail in our series of articles (which can be accessed here).

On 24 September 2020, the UK Government announced that a number of the measures, which were due to expire on 30 September 2020, will now be extended:

With a return to work at the office now on the horizon, businesses and employers are looking at the areas that require consideration for the 'new normal'. 

We have collated responses to quesions about holidays, sickness absence and pay, business travel overseas, health & safety in non-essential offices and whistleblowing.  

If you have further queries about any of the topics covered in our Return to the Office bulletins, please do not hesitate to contact a member of the Employment Team.

"Let’s see if we can ride out the perfect storm and achieve a ‘Build, Build, Build’ future rather than an ‘Argue, Argue, Argue (Bust)’ one."

Robert McDiarmid features in the latest edition of the Bulletin published by Aberdeen & Grampian Chamber of Commerce. 

The focus is the construction industry and the unique circumstances of a pandemic and lockdown, which have led to contract renegotiations within the supply chain. 

Our Restructuring and Insolvency Team are looking at the potential impact of the Corporate Insolvency and Governance Act 2020.  This article looks at the temporary restriction on lodging winding-up petitions.

The stated intention of the Act is to assist in the recovery of businesses which are suffering as a result of the coronavirus pandemic. The measures introduced by the Act are a combination of permanent changes to insolvency and corporate governance law in the UK and temporary provisions to assist with the short term recovery of viable businesses.  Section 10 and Schedule 10 (section 11 and Schedule 11 for Northern Ireland) of the Act set out the temporary measures introduced to restrict the presentation of winding up petitions at this time.

Enterprise Management Incentive options (EMI)

On 29 June 2020, an amendment was published to the Finance Bill 2020 to amend section 535 and Schedule 5 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003).

The new clause has the effect of relaxing the rules relating to the working time commitment which might otherwise lead to a disqualifying event for EMI options, as a result of the coronavirus pandemic.

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