Further details have been published of a time-limited opportunity for pensioners to make extra national insurance contributions (NICs) to top up their state pension.

Late payment remains a concern for many small businesses according to the latest research from the national small business group, the Forum of Private Business.

Employers struggling to meet their automatic enrolment duties should raise the alert with the Pensions Regulator sooner rather than later, the organisation has warned.

The government has launched a consultation on its proposals to introduce capital gains tax (CGT) for non-UK residents when they dispose of residential property, which could have significant implications for overseas property investors.

Employees who have undeclared income from self-employment are being urged to notify HM Revenue & Customs (HMRC).