support scheme
The government’s coronavirus support schemes will be extended
Coronavirus Job Retention Scheme (CJRS) The CJRS was extended for a sixth time. Instead of ending at the end of April the scheme will…
New ‘significantly reduced profits’ test for third SEISS grant
25 November 2020: The eligibility criteria for the third SEISS grant have been further tightened. ICAEW’s Tax Faculty warns that the rules have changed,…
virtual christmas parties
HMRC clarifies treatment of virtual Christmas parties
20 November 2020: HMRC confirms that annual party exemption applies to virtual festivities, including gifts consumed at the party. In the Insights story explaining…