Furlough/CJRS Update

Whilst most of the rules and regulations relating to furlough and the CJRS have been (painfully) clarified and understood over the last year, there are still occasional updates worth noting.  There have been two recent developments:

1. The Government has published a list of employers who made claims for furlough during December 2020.  The only reason we can see for publishing such a list is to attempt to combat fraud and give a route by which disgruntled employees (or ex-employees) can inform the Government if they think their employer or former employer has acted wrongly in making claims.
   
2. There has been a new Treasury Direction on the CJRS.  Whilst in the past the Treasury Directions provided substantive guidance and detail, the latest Treasury Direction only appears to cover one important clarification; when calculating CJRS wages, the comparable months to take into account are those in 2019 (and not 2020) given that in 2020 a large majority of people may have already been on the CJRS and therefore receiving less pay. There are other small clarifications/changes and the document can be viewed here: 
   https://assets.publishing.service.gov.uk/government/uploads/system/uploads /attachment_data/file/955806/210120_CJRS_DIRECTION_No_6___CJRS_ extension_1_February_-_31_April__-_signed__2_.pdf