The Government has now published further guidance on the application of its Coronavirus Job Retention Scheme which can be found at the following link: https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme This article provides a short update on the important practical points arising out of the guidance. Who can be furloughed? An employer can claim under the scheme in respect of the following employees: full-time employees part-time empl