Introduction Non-liability clauses are often included in many types of contracts. In principle, they are valid and used to limit (limitation of liability clause) or eliminate (exoneration clause) the liability of a party with respect to its obligations contained in a contract. The recent unanimous decision of the Supreme Court of Canada confirms that under Quebec law, parties may limit or exclude their liability in a contract by mutual agreement ...
Key Points Employers that claimed a tax credit for qualified COVID-related leave paid to employees in 2021 must report the amount of leave paid in Box 14 of the employee's 2021 Form W-2 or on a separate statement. The reporting requirement is new for 2021 for governmental employers, because those employers were not eligible for a tax credit for COVID-related leave paid in 2020 ...
The Financial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) are seeking to improve the operational resilience of the UK financial sector. This applies to many organisations, including: banks building societies, PRA-designated investment firms and insurers. The new rules and guidance will come into force on 31 March 2022. By then, firms must have identified any vulnerabilities in their operational resilience ...
The Coronavirus Aid, Relief, and Economic Security (CARES) Act assigned the U.S. Department of Treasury Office of Inspector General (OIG) responsibility for compliance monitoring and oversight of the receipt, disbursement, and use of payments from the Coronavirus Relief Fund (CRF Payments). OIG has also been given the authority to recoup CRF Payments in the event OIG determines that a recipient did not comply with Treasury regulations governing the use of CRF Payments ...
In a statement to Parliament on 14 December 2021, John Swinney, the Deputy First Minister, confirmed the appointment of Court of Session judge Lady Poole as the chair of the Scottish inquiry into the COVID-19 pandemic. The Scottish Government also announced the terms of reference for the public inquiry on the same date, with the inquiry investigating the period between 1 January 2020 and 31 December 2022. You can read the full ministerial statement here ...
Due to emergence of the Omicrom variant, the new year brought with it some now familiar guidance: the government asked workers to avoid the office and to work from home where possible. In anticipation of returning to the office in early 2022, the Health and Safety Executive (the HSE) and the Scottish Government have issued guidance emphasising the importance of good ventilation and the role that plays,alongside other measures, in helping to reduce the spread of COVID-19 ...
From 6 April 2022, the way right to work checks are conducted is changing. Virtual or “adjusted” right to work checks will no longer be acceptable Virtual checks were only ever intended as a temporary concession because of the pandemic. While they have been repeatedly extended throughout the pandemic, the Home Office is adamant that they will end once and for all, with 5 April 2022 being the final date on which they can be validly conducted ...
COVID-19 guidance continues to change regularly throughout the UK and the Omicron variant has seen soaring levels of absence across all businesses. So what do employers need to know and how can this be managed? Current isolation and testing rules At this time and throughout the UK generally, non-exempt individuals are required to self-isolate if they are in close contact with someone who has tested positive ...
Key Points New IRS rules extend annual deadline for providing Forms 1095-C to employees to March 2 Penalty relief no longer applies for employers that make good faith efforts to comply with reporting requirements California employers with self-insured plans must file Forms 1095-C with the Franchise Tax Board by March 31 Under the Affordable Care Act (“ACA”), large employers (generally those with 50 or more full-time employees or full-time equivalents) must report annually t
Key Points U.S. Army Corps of Engineers finalized a rule renewing nationwide permits under the Clean Water Act for projects involving discharges of dredge or fill material to jurisdictional waters. The Army Corps also issued new nationwide permits, such as for water reclamation and reuse facilities and for activities involving water, stormwater, and wastewater utility lines. These new nationwide permits create opportunities to expedite permitting for certain infrastructure projects ...
The living sector will continue to provide opportunities and challenges for investors, developers and residents, alike. The government is set to turn the page on pandemic restrictions, with most set to stop in England on 26 January. Time will tell if this will be the year when we can get back to a more normal way of life, but one thing we can be sure of is that the living sector will continue to provide opportunities and challenges for investors, developers and residents, alike ...
The importance of being truthful on immigration forms has been thrust into the international spotlight this week, thanks to tennis star Novak Djokovic who has been deported from Australia. Whilst the ins and out of the refusal are up for discussion, one thing is clear is that the information on his application about where he has been during the fourteen days prior to his arrival in Australia was not correct ...
‘The right to disconnect’ was a popular topic during 2021 and provides for an interesting discussion - should there be a legal right in the UK for employees to disconnect from their workplace? The phrase which may bring joy to an employee’s ears but potentially not so much to those of an employer is the ‘right to disconnect’ ...
In the beginning of the new year 2022, it is a good time to take look back to the previous year 2021 and to have a look at reforms and amendments coming up during 2022 within the field of employment law. In addition to legislative changes, collective bargaining negotiations have lately been a hot topic as many collective bargaining agreements are up for renewal and some generally applicable collective bargaining agreements will not be renewed ...
On Thursday, January 13, 2022, the U.S. Supreme Court issued a stay pausing implementation of the Occupational Safety and Health Administration (OSHA) Emergency Temporary Standard (ETS), finding that the challengers to the ETS are likely to prevail. Justices John Roberts, Amy Coney Barrett, and Brett Kavanaugh issued the decision to stay the OSHA ETS. Justices Samuel Alito, Neil Gorsuch, and Clarence Thomas concurred with their own separate opinion ...