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.

The move to tax loans to participators at a higher rate was not announced by the Chancellor in his main speech to Parliament.

In the last year the buy-to-let sector has been hit by a number of new government measures aimed at increasing the Treasury’s tax take from the sector.

Directors have been told that they now have only four months to save their company from being struck-off from the Companies House Register if they do not reply to formal letters from registrars.