Employers who breach serious health and safety laws are risking tougher penalties, including prison sentences, according to a new report.

HM Revenue & Customs (HMRC) is considering responses to a consultation on plans for upgrading its Self Assessment (SA) Online service to provide what it calls “a complete end-to-end digital experience for customers”.

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.