In March 2021, we explored the potential uncertainties arising from the level of government support during the pandemic and the new legislation enacted by parliament. Five months on, the UK has enjoyed “Freedom Day” and “Pingdemic Day”, respectively removing restrictions on movement and the requirement for the double vaccinated to self-isolate if in contact with a positive case. Additionally, businesses have received positive messages that HMRC will adopt a more sympathetic attitude towards recovering taxes from struggling businesses. In this update to our original article we consider what this means for businesses, as well as setting out the key dates that directors should be aware of as companies seek to navigate a path to recovery. Here is a LINK to our original article.