Squire Patton Boggs

The frontier worker permit scheme allows EEA and Swiss nationals who are primarily resident overseas but who have previously worked in employment or self-employment in the UK prior to IP completion day (11 pm on 31 December 2020), to be able to continue to enter the UK in order to work here. The scheme implements relevant rights in the Withdrawal Agreement. This Practice Note covers the background and purpose of the scheme and eligibility criteria (including retained worker or self-employed status). It also looks at the impact of the coronavirus (COVID-19) pandemic, suitability/restrictions on rights, the application process, entitlements, family members, maintaining status and challenging a refusal.

This Practice Note provides an overview of the main issues in decommission of oil and gas installations and pipelines that may give rise to disputes between interested parties, including Section 29 Notices, decommissioning security agreements (DSAs) and contractor disputes in relation to delay, variation, force majeure and indemnity provisions covering property damage and pollution.

This Practice Note provides guidance to offshore oil and gas industry participants who seek to rely on force majeure or frustration relief in relation to their offshore oil and gas drilling, decommissioning and service contracts, as a result of a significant market disruption, such as coronavirus (COVID-19). It provides an overview of force majeure and frustration under English law, includes practical considerations and steps in relation to claiming such relief, and analyses the application of relevant provisions in a sample of commonly used industry contracts. While this note focuses on COVID-19 as the context for the market disruption, the issues it addresses will be applicable to other disruptions affecting the offshore energy sector in the future, including possible future pandemics.

This Practice Note is about the tax rules applying to freeports in England. This Practice Note was produced in partnership with Robert O’Hare of Squire Patton Boggs.

This Practice Note, produced in partnership with Helena Clarke of Squire Patton Boggs, gives guidance on taking enforcement action in the care home industry. It includes insight into common care home ownership structures and ways to structure a sale of an insolvent care home business around potential regulatory issues. It also includes some points to consider when drafting a sale agreement relating to an insolvent care home business.

Share awards to employees can often benefit from exemptions so that they do not breach the Financial Services and Markets Act 2000 (FSMA 2000). However, granting share awards to non-employees such as non-executive directors, can be less straightforward as a number of those exemptions do not apply. This Practice Note considers the issues under FSMA 2000 of granting share awards to non executive directors and identifies possible exemptions under FSMA 2000 which may nevertheless be available in some circumstances. Written in partnership with Paul Anderson and Alex Paterson of Squire Patton Boggs.

This Practice Note explains the income tax provisions that apply to offshore employment intermediaries, including a summary of the position before and after the changes introduced by the Finance Act 2014, and key practical considerations to be aware of following those changes. This Practice Note was produced in partnership with Patrick Ford of Squire Patton Boggs.

This Practice Note explains the income tax provisions that apply to onshore employment intermediaries, including a summary of the position before and after the changes introduced by the Finance Act 2014. This Practice Note was produced in partnership with Patrick Ford of Squire Patton Boggs.

This Practice Note summarises the key practical considerations for entities within the scope of the onshore employment intermediaries legislation. This Practice Note was produced in partnership with Patrick Ford of Squire Patton Boggs.

This Practice Note considers the practical challenges of global supply chains and the commercial lawyer’s role in securing a resilient supply chain for a business. It considers supply chain risk and the tools which lawyers have to manage those risks (including assessing and managing supply chain partner risk and controlling risk through supply chain contracts).

This Practice Note considers supply chain sustainability and sustainable procurement. It discusses how UN Global Compact leads the effort to improve organisations' supply chain sustainability performance. It provides guidance on establishing a supplier code of conduct and developing a supply chain sustainability programme addressing human rights, labour, environmental issues, corruption, deforestation, litigation and risk management concerns.

This Practice Note looks at the tax treatment of section 75 debts/employer debts/statutory debts and the extent to which such payments are ‘wholly and exclusively for the purposes of the trade’ when paid by UK registered companies. This Practice Note also looks at the deductibility of tax payments under apportionment and withdrawal arrangements, the timing issues involved in making tax deductions of this nature, and the specific ways of dealing with the tax issues arising on the sale of a subsidiary in a multi-employer scheme when a section 75 debt is triggered.

This Practice Note provides guidance on Directive (EU) 2018/1972, commonly known as the European Electronic Communications Code, which is a recast and consolidation of the primary directives which originally comprised the EU framework for the regulation of electronic communications networks and electronic communications services.