A new electronic reminder designed to help employers stay up-to-date with their Pay As You Earn (PAYE) payments has been introduced by HM Revenue & Customs (HMRC).

A leading accountancy body has highlighted the “vital” role accountants can play in the different stages of development of small and medium-sized enterprises.

A list of sensitive names that required approval before a new business could be registered has been cut by a third.

Small and medium-sized enterprises (SMEs) featured heavily in Chancellor George Osborne’s Autumn Statement on December 5, with the announcement of support measures including help with business rates