Only one in 100 independent financial advisers (IFAs) believe small businesses are well prepared for auto-enrolment into workplace pensions, a new study has revealed.

The government has set out its remit for the annual review of the national minimum wage (NMW) by the independent Low Pay Commission (LPC).

Employees on zero hours contracts will be free to find work with more than one employer after the government moved to ban exclusivity clauses.

Businesses supplying digital services – broadcasting, telecoms and e-services such as smartphone games and other apps – across the European Union will be able to use a one-stop VAT service from January.

The government has launched consultations on key changes to employee benefits and expenses.