HMRC said in a guidance note that it will treat as "exceptional circumstances" people quarantined or self-isolating in the UK, those advised not to travel or unable to travel due to border closures and people asked to return to the country by their employer because of the outbreak.

HMRC said in a guidance note that it will treat as "exceptional circumstances" people quarantined or self-isolating in the UK, those advised not to travel or unable to travel due to border closures and people asked to return to the country by their employer because of the outbreak.

The UK has been through what feels like an interminable period of naval gazing. Now that the Brexit decision is settled, we need the world to know that we are still open for business. Whilst fulfilling domestic tax and spending pledges is, of course, important, Budget 2020 should also speak directly and boldly to decision-makers internationally.

The UK has been through what feels like an interminable period of naval gazing. Now that the Brexit decision is settled, we need the world to know that we are still open for business. Whilst fulfilling domestic tax and spending pledges is, of course, important, Budget 2020 should also speak directly and boldly to decision-makers internationally.