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HMRC has published an updated version of its guidance on the furlough scheme.
HMRC has published an updated version of its guidance on the furlough scheme and the Government's Direction setting out the underlying legislative scheme has also been published.
Please see our answers to Frequently Asked Questions and articles on this subject here.
Key changes and clarifications in the guidance and direction are as follows.
The new information sharing duty: what has changed for schools and academy trusts?
The latest development in the expansion of statutory bereavement rights
A recent inheritance tax case provides useful guidance on substantial donations and the normal expenditure out of income exemption.
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