As we see more businesses having to close doors or adapt to a new set of rules, we set out some of the issues we anticipate for those needing to shut down, but preserve their businesses, at least until the lockdown is over. One message is clear: employers, employees, suppliers and customers are facing unique challenges and the best way to survive is to identify the issue, understand the options and engage with pragmatism. This Quick Guide sets out the issues to consider when mothballing businesses.