Who pays?

Conduct risk assessments! Your RA must cover every foreseeable risk arising from a return to the workplace, including the impact of reduced staff levels and any operational/administrative changes necessary to ensure social distancing.

Appropriate steps should be taken to manage and mitigate identified risks. Where this is not possible, businesses need to decide whether certain activities are necessary for the business to operate or if they can be temporarily put on hold.
Keep a close eye on the comprehensive Government guidance: https://www.gov.uk/guidance/working-safely-during-coronavirus-covid-19

In particular focus on social distancing and workplace health measures. This guidance will evolve over time and you will need to be sure that your organisation is sticking to it AND reviewing and updating its risk assessment.

Payments of the Community Infrastructure Levy (“CIL”) are tied to commencement of development, and where an instalment policy is in place, the instalments are usually tied to periods of time following commencement rather than build out rates. Therefore where a development has commenced, payments of CIL are likely to fall due in respect of a site notwithstanding that the site may have temporarily closed or build out rates have slowed.

New regulations now in force, provide some additional relief for those developers with an annual turnover of £45 million or less. Such relief will allow the Council to defer payments, disapply late interest charges, and refund late interest charges that have already been levied since 21 March 2020.

For those developers that cannot benefit from the new provisions, unless a Council has adopted an exceptional circumstances relief policy the regulations do not provide for any relief to be provided in instances where payment of CIL will create viability issues. Most Councils have not adopted such a policy, and in those circumstances the CIL liability will remain due in accordance with the payment schedule on the demand notice.

Councils are at liberty to amend their instalment policies in accordance with their own internal procedures, and the Government is encouraging Councils to explore this option to provide some relief to developers. However this will only assist in respect of any prospective instalments where the development commences after the new instalment policy has been adopted.

For those developers whose annual turnover exceeds £45 million, the Government seems to be taking the view that such developers can afford their CIL liabilities regardless of the current climate. The only concession the Government has proposed is to encourage Councils to make use of the existing discretion they have in respect of the imposition of surcharges for late payments.

As a limited company has its own legal identity, the court cannot make orders directly against it. By way of example, if a limited company owns a house, the court could not order the company to transfer that house to the husband, even if the wife is the sole shareholder or wholly in control of the company.  It is the company which owns the house, not the shareholder.

However this does not mean that a limited company is completely disregarded. If a party in a divorce is a shareholder of a limited company, it is likely the court will want to know how much the shares are worth which inevitably requires an assessment of the value of the company and its underlying assets and interests. The court could order that those shares are sold to realise their value. A court could order that there is a transfer of shares from one spouse to another, which frequently happens if both spouses are joint shareholders. Alternatively, the court may offset the value of a shareholding against other assets so the shareholder keeps the shares in full but their spouse keeps more of a different asset.

A company may also be seen as a source of liquidity if it holds excess cash. Whilst a court cannot order a company to pay a lump sum to somebody, it could make an order against a shareholder requiring them to make a cash payment to their spouse knowing full well that the only way to satisfy the payment is to extract cash from the company such as through declaring a dividend or taking a loan from the company.

Whilst the law does not prevent people from trying to persuade a testator from distributing their assets in a certain way under their Will, the court will intervene if a person has effectively coerced a testator into making a particular Will.  In other words, the testator’s own judgment effectively has to have been overridden by the person who has manipulated them into making a particular Will.

To determine whether there has been any improper influence requires thorough consideration of the evidence of the solicitor or Will maker who was involved in the preparation of the Will and the witness evidence of other people who were involved in the testator’s life.

If you are eligible you will get a taxable grant of 80% of the average profits from the following tax years (where applicable):

2016-2017

2017-2018

2018-2019

HMRC will add the total profit in each of the three tax years (if applicable). This will then determine the monthly payment, subject to the cap of £2500.