Legal Issues Affecting SME Practitioners

This wide ranging course will cover current issues in business, company and employment law which are particularly relevant to accountants and their SME clients.  Given the current situation, the summary below is a guide and is subject to change depending on the developing situation around COVID related regulations. 

 Employment Law

• Summary of the Health Protection (Coronavirus) Regulations 2020 – as currently amended
• How does furlough apply and how will it apply going forward? In particular
  • Annual leave
  • Other activities during furlough
  • Statutory Sick Pay (General) (Coronavirus Amendment) Regulations 2020 and sickness
  • Employees who are absent but not sick (shielding)
  • Maternity leave
  • National Minimum Wage (including new rates)
  • Salary sacrifice
  • Preparing for redundancies

• The end of furlough
  • How will it be managed?
  • What is a redundancy? Getting it right
  • Redundancy procedure explained

• Changes from April 2020
  • Standard statements of terms and conditions of employment
  • Calculation of holiday pay
  • Bereavement leave for parents
  • Taxation of termination payments

Business Law 

• Contracts and COVID – what if contracts cannot be performed?
• TUPE developments

Company Law

•  The duties of an administrator in dealing with a company
• System Building Services and directors’ duties in an administration
• Important developments on dividends