Issue 671

Falling through the furlough gaps

The government’s Coronavirus Job Retention Scheme (CJRS) went live on 20 April and as a result of HMRC’s promise to pay within six days of claims being submitted, many employers will now be in receipt of sums to cover the wages of those employees who have been furloughed. But while the CJRS will assist many workers, there remains a significant number who are excluded from the scheme and are left with no other source of income. In this article we consider those who fall through the gaps (...).

Treasury publishes its Direction on self-employment scheme

On 30 April 2020 the Treasury published its Direction to HMRC for the government’s Self-Employed Income Support Scheme. We consider the provisions in detail below and identify those who fall outside the Scheme (...).