Are you due to make a second self-assessment payment on account of income tax for the 2019/20 tax year by 31 July 2020? Are you finding it difficult or impossible to make that payment due to the impact of coronavirus? Worry not. HMRC has announced that you may defer payment and show 'em your money by 31 January 2021. If you do, there will be no interest charged or penalties imposed as a result of the delayed payment. You do not need to ask HMRC for permission to defer or even tell them that you are deferring. Just don't pay!
Sunday, 5 July 2020
The Corporate Insolvency and Governance Act 2020 is alive. Here's what it does for Great Britain.
- A creditor's ability to ask the court to wind up a company which owes them money is likely to be paralysed up to 30 September 2020 - and that date can be extended. Winding up can now only be sought and will only be ordered by the court if the creditor can show that coronavirus has not had a financial effect on the company or the company's indebtedness to the creditor would have arisen even if coronavirus had not had a financial effect on the company.
- The potential liability of a company director for wrongful trading (for example, continuing to trade and take customers' money when it was known or should have been known that the company was insolvent) is suspended for what the director did or omitted to do during the period O1 March 2020 to 30 September 2020 and, again, this period is extendable.
Friday, 19 June 2020
A landlord of business premises has a legal right to forfeit the lease of those premises and go into them where the tenant is behind with the payment of rent. That right was effectively paralysed in England by section 82 of the Coronavirus Act 2020 until 30 June 2020. The paralysis is being extended until 30 September 2020 by the Business Tenancies (Protection from Forfeiture: Relevant period) (Coronavirus) (England) Regulations 2020 SI 2020/602 made today 19 June 2020. This protection for tenants generally applies only to tenancies to which Part 2 of the Landlord and tenant Act 1954 applies.
Thursday, 18 June 2020
The Divorce, Dissolution and Separation Bill was passed in Parliament yesterday. It now awaits Royal Assent any time now before it becomes law. But hold on tightly, please. Before you can take advantage of it, regulations about how it will work in practice have to be drawn up and that will be a massive task. My best current bet is that we will have to wait until around this time next year before these regulations have been made and the new law is fully in operation. For the meantime, it's the Blame Game.
For what the Bill is about feast you eyes on https://www.breakinglaw.co.uk/search/label/divorce
Monday, 15 June 2020
For an explanation of the face mask on public transport regulations made yesterday and in force today see
Friday, 12 June 2020
For a digestible (just about) explanation of the new COVID-19 relaxations in England, see
The relevant regulations are in the Health Protection (Coronavirus, Restrictions) (England) (Amendment) (No 4) Regulations 2020 SI 2020/588 which were made today and laid before Parliament at 2.20pm this afternoon. Most of the regulations come into force tomorrow 13 June 2020.
Wednesday, 10 June 2020
The freeze in England and Wales on property possession proceedings being progressed in the courts and possession orders being enforced by county court bailiffs or High Court enforcement agents is being extended until 23 August 2020. Proceedings and orders against trespassers are excluded. The Civil Procedure (Amendment No 2) (Coronavirus) Rules 2020 SI 2010/582 are responsible and cover the same ground as the amended CPR PD 51Z.