On 15 April 2020, the Treasury, in exercise of the powers conferred by sections 71 and 76 of the Coronavirus Act 2020, gave a Direction to HMRC, setting out the mechanics of the Coronavirus Job Retention Scheme (CJRS). Note, the Direction does not replace the HMRC Guidance, but a valid Direction has the standing of an Act of Parliament and is therefore subject to the usual rules of statutory interpretation. By way of background, please refer to our recent insight piece with the previous details of the Scheme and guidance for employers and employees: read here.
COVID-19 UK: Employment – Coronavirus Job Retention Scheme – Legal Framework published and more questions raised – Update
