Laws that allow employers to oblige employees to retire at 65 should be scrapped.

Figures have been released showing that the IR35 tax regulations are producing an average of just £1.5 million a year in tax revenues.

New enforcement measures are to be introduced to make sure that employers pay the full amount of any tribunal awards.

Firms have been reminded by HM Revenue and Customs (HMRC) that the date for submitting their 2008-09 employer annual returns has passed but that they could still avoid late-filing penalties.

One in three of the businesses included in a recent survey froze their wages in April.

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