Lovely people, the HMRC – completely above criticism in all respects, I have always thought. Just wanted to put that out there in a way obviously wholly unrelated to this week’s news that the Revenue has launched over 12,800 “probes” into misuses of Coronavirus support schemes. The majority of these relate to the CJRS furlough … Continue Reading
Boris’ press conference on Saturday night addressed one key question and left another unanswered. In his late start, overturning of previous statements and an expression more hunted than Ronnie Biggs, the Prime Minister showed clearly that the pandemic holds the reins of power at present, not the Government. On the other hand, after six months … Continue Reading
Friday last week saw the issue of the fourth Treasury Direction to HMRC concerning the administration of the CJRS. TD4 deals with the CJRS job retention bonus scheme, shamefully immortalised in the drafting as the CJRS(JR)B – what would have been so hard about “the Bonus”? Five and a bit pages of circumlocution and sub-sub-sub-paragraphs … Continue Reading
Your social gathering is going to have to be in real trouble before you resort to this, but if you have exhausted the A Level fiasco and lack the strength to move on to Brexit, how about regaling your companions with some furlough facts for their amusement and delectation, courtesy of HMRC’s August 2020 report … Continue Reading
The period of time in which employers can correct any errors and amend claims under the Coronavirus Job Retention Scheme without incurring penalties has been extended to: 90 days after the day on which the Finance Act 2020 was passed (22 July 2020); or 90 days after the day on which the income tax on … Continue Reading
Meet E. He is the poor soul at the heart of this week’s new statutory instrument concerning the rights of employees who are dismissed on or after furlough. E is anxious that if he is dismissed while on furlough or soon after he comes off it, then his reduced earnings over that period will prejudice … Continue Reading
“I told you so” has always been one of the least attractive things that one adult can say to another, but I did and I was right, so there. This concerns the question of whether an employer can make any claim under the CJRS for sums paid to employees in respect of their notice period. … Continue Reading
On Friday last week the Chancellor issued the third and probably final Treasury Direction in relation to the Coronavirus Job Retention Scheme (CJRS). This is “the law” that will govern the flexible furlough arrangements from 1 July. As with the two previous Treasury Directions, this one is horribly complicated to navigate – to the point … Continue Reading
At the start of the Coronavirus Job Retention Scheme (CJRS) I wrote that if the Government’s political legacy through the pandemic were to have any chance of surviving intact in the eyes of employers, the Scheme would have to be above all clear and easy for employers to use. Even though parts of the guidance … Continue Reading
Following on from the new Acas guidance on involvement in grievance and disciplinary meetings while on furlough comes the logical next question – where there are ongoing legal proceedings (we shall assume in the Employment Tribunal, but it could be anything), is an employee on furlough able to assist? Or will he thereby be deemed to … Continue Reading
A well-known term of the CJRS is that the employee shouldn’t while on furlough do any work for the employer or provide any services to it. A simple enough proposition, one might think, despite the unknown pundit whose wise words appear above, but as with much of this Scheme, once you get down into the … Continue Reading
Earlier this week, Mr Justice Snowden gave the first judgment on the Government’s Coronavirus Job Retention Scheme [here]. Rather than bask in the Bank Holiday sunshine digging into his Easter eggs, he sought to bring clarity to some of the more murky aspects of the scheme – specifically, how the Scheme operates when the employer … Continue Reading
It is very hard to criticise the conception of the Coronavirus Job Retention Scheme, but it is unfortunately becoming increasingly easy to take objection to the manner of its implementation. HMRC Chief Executive Jim Harra told the BBC last week that in the preparation of the Scheme, “time, in some senses, has been the enemy … Continue Reading
As anyone who has spent the last fortnight trying to apply the Government’s CJRS knows, there is currently no actual law. Bar some guidance clearly not written by employment or HR specialists (hence indiscriminate references to workers and employees, and use of “laid-off” to mean both put on leave without pay and made redundant), pretty … Continue Reading
