I have my own initial thoughts on this request from client but would welcome your thoughts please. Limited co (family business) is losing 90% plus of business due to COVID and so one director was planning to not take a salary at this time and then the option of furlough was discussed....so one director would welcome being furloughed whilst the other director is still 'active' and employed to manage the 10% invoicing etc..... no other employees. Just a small 2 director consultancy business. I have reviewed the details from HMRC and cannot conclude if this is allowable criteria or not? the 1 director would not be active at this stage but it seems marginal to me. Welcome any thoughts!!