The Administrative Burdens Advisory Board (ABAB) has said it has serious concerns about the government’s proposals to introduce quarterly reporting, similar to tax returns, for businesses.

A number of recent court judgments need to be considered when calculating holiday pay and the rules employers and workers must follow to calculate holiday pay may need to be updated.

A new report published by insurance and pension provider Standard Life has revealed the key drivers of success for UK SMEs over the next five years.

It has been estimated that more than 1.7 million self-employed workers now earn below the new National Living Wage.

The Chancellor used his latest Budget announcement to deliver a raft of changes to the personal tax regime.