Micro and small companies, including start-ups, may benefit from aid; while recapitalisation measures have been modified for businesses in general.

Covid-19 has affected the way in which we all communicate, whether that's working at home, being with friends and family

The deferral is in line with other Member States' approach to extending the reporting dates for disclosing cross-border tax arrangements

As the UK's financial regulator reviews emergency guidance amid the easing of lockdown and lending patterns adapt, its £64 million

The Covid-19 pandemic has disrupted the global economy and left UK businesses with critical capabilities, such as manufacturers of personal

Following the World Health Organisation's announcement on 12 March 2020 that Covid-19 constituted a pandemic, several states have gradually introduced

On 19 June 2020, the government announced its intention to extend restrictions on forfeiture, Commercial Rent Arrears Recovery and the

Welcome to Osborne Clarke's Coronavirus Legal Briefing. This edition focuses principally on issues around employees, furloughing, and monitoring and testing.

HMRC has published guidance on various employee tax issues which are regularly arising for employers in connection with the pandemic.