The report discusses the impact of COVID-19 on working practices and the potential for smarter working in the future. The report highlights that many organizations had already implemented some form of smarter working, but few had adopted a full distributed model. The COVID-19 pandemic forced many organizations to move from single office solutions to distributed workspaces across the country virtually overnight. The report also discusses the importance of leadership and supporting a distributed culture, as well as the use of technologies and IoT (Internet of Things) in the future of work and workspace. The report concludes that the enforced home working experience has shown that the majority of office-based roles can be delivered from home, encouraging the thinking to change around how and where work is delivered.