Who can bring a claim for financial provision?

• Do not require them to work
• Continue to communicate with and support them
• Allow them to work from home, is there alternative work for them to do if they can’t do their work from home
• Offer SSP or allow them to take holiday if they want to.

CEST stands for Check Employment Status for Tax and, although this should do exactly what is says on the tin, there has been criticism of its accuracy and effectiveness. The CEST tool does not test whether there is ‘mutuality of obligation’ in the relationship which is a key factor in determining status.

You are not obliged to use CEST if you are happy with your own assessment process. If you do use CEST keep a record of the certificate given at the end of the assessment and keep this on the contractor’s file. HMRC will stand by the outcome of a CEST assessment provided the information has been honest and accurate. However, you must have entered information honestly to rely on it – you can’t just say what you want to get the right answer, as HMRC may test what you have said.  Also, many people are unhappy with the CEST tool and consider it leans too much towards employed status.

We identify when early intervention is required and request that the negligent party and their insurers comply with the Rehabilitation Code to provide an early assessment, followed by the necessary treatment as soon as possible. We regularly work with Rehabilitation Experts to ensure early intervention.

Some examples of the key questions to ask include:

• Is there still a viable underlying business that is likely to continue beyond the current crisis?
• What does the revised short to medium cash flow look like and will the company continue to be able to pay its liabilities?
• Does the company have the support of all of its stakeholders – lenders, shareholders, customers, suppliers and banks – even though the business might be in breach of its own obligations?
• What measures could (and should) the board put in place to protect creditors, including making sure that exposure to creditors (both collectively and individually) is not increased, assets are not sold at less than value and no creditor is treated more favourably than another?
• Is there still a reasonable prospect of the business avoiding liquidation or administration?

The key question is always whether accepting the money is in the best interests of creditors as a whole bearing in mind that accepting Government support and continuing to trade might increase the company’s overall liabilities. Directors should be mindful that if the business fails, their decisions during this critical time may be scrutinised and it is therefore important that directors have up-to-date financial information and projections to form the basis of any decisions, take stock, get the right advice and document the decisions that are taken.

There are several grounds upon which it is potentially possible to contest a person’s Will.  These include:

• The person making the Will (the testator) lacked the necessary mental capacity
• The testator either did not know or did not approve of the contents of their Will
• The testator was improperly influenced into making the Will
• The Will was not correctly executed
• The Will is a forgery and/or was fraudulently obtained

All of these types of claim are known as “validity disputes”, because you are effectively disputing the validity of the Will itself.

On the other hand it may be that even if the Will is valid, you feel that it is unfair in that it does not make sufficient financial provision for you.  In those circumstances, it may be possible to bring a claim under a piece of legislation known as the Inheritance (Provision for Family and Dependants) Act 1975 (known simply as the 1975 Act).  The 1975 Act provides for certain classes of people to be able to apply to the court for greater financial provision out of a deceased person’s estate, and is explained in more detail below in the FAQs relating to financial provision.