COVID-19 is having a serious impact on cash flows of many businesses.  And who knows how many businesses it will take down with it before it is over.  It is tempting to use the tax man as a short term lender.  But this path is fraught with danger, especially when the “tax” you are borrowing is actually other people’s tax or benefits.  We have prepared a short and timely guide on the risks and costs involved.  As the Government and revenue authorities provide relief measures, we will update the guide to reflect legitimate concessions available to businesses.